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Financial fraud detection is an important problem with a number of design aspects to consider. Issues such as algorithm selection and performance analysis will affect the perceived ability of proposed solutions, so for auditors and…

Cryptography and Security · Computer Science 2016-01-07 J. West , Maumita Bhattacharya

We introduce the notion of performative power, which measures the ability of a firm operating an algorithmic system, such as a digital content recommendation platform, to cause change in a population of participants. We relate performative…

Machine Learning · Computer Science 2022-11-04 Moritz Hardt , Meena Jagadeesan , Celestine Mendler-Dünner

Business process deviance refers to the phenomenon whereby a subset of the executions of a business process deviate, in a negative or positive way, with respect to {their} expected or desirable outcomes. Deviant executions of a business…

Artificial Intelligence · Computer Science 2021-11-25 Giacomo Bergami , Chiara Di Francescomarino , Chiara Ghidini , Fabrizio Maria Maggi , Joonas Puura

The performance of computer vision models are susceptible to unexpected changes in input images caused by sensor errors or extreme imaging environments, known as common corruptions (e.g. noise, blur, illumination changes). These corruptions…

Computer Vision and Pattern Recognition · Computer Science 2024-09-17 Shunxin Wang , Raymond Veldhuis , Christoph Brune , Nicola Strisciuglio

The paper focuses on the bribery network emphasizing harassment bribery. A bribery network ends with the police officer whose utility from the bribe is positive and the approving officer in the network. The persistent nature of corruption…

Theoretical Economics · Economics 2022-01-11 Chanchal Pramanik

Lattice investment projects support process model with corruption is formulated and analyzed. The model is based on the Ising lattice model of ferromagnetic but takes deal with the social phenomenon. Set of corruption agents is considered.…

Mathematical Finance · Quantitative Finance 2019-01-28 O. A. Malafeyev , S. A. Nemnyugin

Corporate credit rating (CCR) plays a very important role in the process of contemporary economic and social development. How to use credit rating methods for enterprises has always been a problem worthy of discussion. Through reading and…

Machine Learning · Computer Science 2023-09-27 Bojing Feng , Xi Cheng , Dan Li , Zeyu Liu , Wenfang Xue

This paper develops a dynamic internal fraud model for operational losses in retail banking. It considers public operational losses arising from internal fraud in retail banking within a group of international banks. Additionally, the model…

Risk Management · Quantitative Finance 2020-02-11 Rocío Paredes , Marco Vega

Using Brazilian municipal audit reports, I construct an automated corruption index that combines a dictionary of audit irregularities with principal component analysis. The index validates strongly against independent human coders,…

General Economics · Economics 2025-12-11 Arieda Muço

With humans increasingly serving as computational elements in distributed information processing systems and in consideration of the profit-driven motives and potential inequities that might accompany the emerging thinking economy[1], we…

Computers and Society · Computer Science 2020-11-24 Libuše Hannah Vepřek , Patricia Seymour , Pietro Michelucci

Strategic argumentation provides a simple model of disputation and negotiation among agents. Although agents might be expected to act in our best interests, there is little that enforces such behaviour. (Maher, 2016) introduced a model of…

Artificial Intelligence · Computer Science 2020-09-01 Michael J. Maher

We estimate the loss of value that companies might suffer from nature overexploitation. We find that global equities shed 26.8% in a scenario of unabated nature decline, while the worst-performing firms lose ~75% of their value. Our risk…

Risk Management · Quantitative Finance 2025-04-08 Ricardo Crisostomo

This paper represents the overview of the influence of internet governance in all the transactions, trading, business, social services, educational activities, research etc. occurring through the internet. It is very essential to implement…

Computers and Society · Computer Science 2014-06-13 Saraswati Mishra , Shikha Dhankar , Kavita Choudhary

Financial fraud is an issue with far reaching consequences in the finance industry, government, corporate sectors, and for ordinary consumers. Increasing dependence on new technologies such as cloud and mobile computing in recent years has…

Cryptography and Security · Computer Science 2015-10-27 J. West , Maumita Bhattacharya , R. Islam

The introduction of Information and Communication Technologies (ICT) into public administrations has been radically changing the way organizations cooperate and, more generally, the way to think about business processes over organizational…

Software Engineering · Computer Science 2018-02-26 Flavio Corradini , Alberto Polzonetti , Oliviero Riganelli

Human and artificial organizations may be described as networks of interacting parts. Those parts exchange data and control information and, as a result of these interactions, organizations produce emergent behaviors and purposes -- traits…

Computers and Society · Computer Science 2015-05-22 Vincenzo De Florio

Information transparency is a major building block of responsible governments. We explored factors influencing the information transparency of 117 world nations. After controlling for the effects of confounding variables of wealth (GDP per…

Human-Computer Interaction · Computer Science 2022-10-25 Mahmood Khosrowjerdi

Performance metrics measuring in Financial Integrity systems are crucial for maintaining an efficient and cost effective operation. An important performance metric is False Positive Rate. This metric cannot be directly monitored since we…

Machine Learning · Computer Science 2022-08-30 Moshe Tocker

Deep learning (DL) models are widely used in real-world applications but remain vulnerable to distribution shifts, especially due to weather and lighting changes. Collecting diverse real-world data for testing the robustness of DL models is…

Computer Vision and Pattern Recognition · Computer Science 2025-05-09 Shashank Agnihotri , David Schader , Nico Sharei , Mehmet Ege Kaçar , Margret Keuper

There is no doubt that management practices are linked to the productivity and performance of a company. However, research findings are mixed. This paper provides a multi-disciplinary review of the current evidence of such a relationship…