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Jehyuk Jang and Heung-No Lee
Our aim in this paper is to investigate the profitability of double-spending (DS) attacks that manipulate an a priori mined transaction in a blockchain. It was well understood that a successful DS attack is established when the proportion of computing po...
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Sarah Wahidatun Niswah,Aprina Nugrahesthy Sulistya Hapsari
Pág. p.188 - 212
The purpose of this study is to look at the role of the internal auditors in dealing with risks from customer fundraising activities in PD.BPR Bank Salatiga has been running effectively and efficiently. Sup...
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??????? ????????????? ???, ????????? ??????????? ???????
Pág. 57 - 62
Corruption has become a widespread phenomenon in all respects, it significantly affects the prospects for economic growth, especially in developing countries. Entrepreneurs and experts agree that a high level of corruption negatively affects the investme...
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David Mhlanga
This study sought to investigate the impact of AI on digital financial inclusion. Digital financial inclusion is becoming central in the debate on how to ensure that people who are at the lower levels of the pyramid become financially active. Fintech com...
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Vesna Bogojevic Arsic
Pág. 27 - 34
Research Question: This paper reviews different artificial intelligence (AI) techniques application in financial risk management. Motivation: Financial technology has significantly changed the business operations which required transf...
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Rachel Barker
AbstractPurpose: This study sets out to address the lack of studies to educate clients and create awareness on fraud prevention in this sector, specifically on e-banking fraud that falls into two main categories: phishing/vishing/Smishing and malware pra...
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Tomy Rizky Izzalqurny, Bambang Subroto, Abdul Ghofar
Pág. 34 - 43
This study was aimed to prove the research hypothesis that there are effects of financial ratios, which consist of profitability, leverage, and liquidity on the financial statements fraud risk, and the quality of auditors are able to moderate the relatio...
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Oluwatoyin Muse Johnson Popoola,Ayoib B. Che-Ahmad,Rose Shamsiah Samsudin,Kalsom Salleh,Dorcas Adebola Babatunde
Pág. 1 - 10
This paper investigated the capability requirements as represented by Knowledge (KR) and Skills (SR) requirements and competence requirement as represented by Fraud risk assessment (FRA) of a forensic accountant and auditor in the Nigerian public sector....
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Firas Mohammad Al Rawashdeh,Omar Al Singlawi
Pág. 168 - 176
Insurance industry is playing a vital role in modern economies and it considered as one of the large industries in global context , it is facing many challenges and facing many types of risks , one of these risks is fraud risk ,since&nb...
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