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81.
82.
Kurt M. Fanning Kenneth O. Cogger 《International Journal of Intelligent Systems in Accounting, Finance & Management》1998,7(1):21-41
This paper uses a Artificial Neural Network (AutoNet) to develop a model for detecting management fraud. The study offers an in-depth examination of important publicly available predictors of fraudulent financial statements. We find a model with a high probability of detecting fraudulent financial statements on one sample. The study reinforces the validity and efficiency of AutoNet as a research tool and provides additional empirical evidence regarding the merits of suggested red flags for fraudulent financial statements. © 1998 John Wiley & Sons, Ltd. 相似文献
83.
There is a growing tendency in credit card industry to increase the contribution of the smallest players, the cardholders, in the detection of card incidents. This article examines whether cardholders are efficient at detecting/communicating incidents of theft, loss or fraudulent use of their cards. The analysis focuses on whether they demonstrate enough speed of response to support a risk control subsystem by the issuer. The research follows a completely new approach showing how the issue can be handled by applying the concept of elasticity, a notion just recently exported from economics to the field of statistics by linking it with the reverse hazard rate. The issue is focused on the analysis of the characteristics of the elasticity function of the random variable that measures the delay of cardholders in reporting incidents. This study is illustrated with an application to a real data set of 1069 incidents. 相似文献
84.
Enrique José Jiménez-Rodriguez José Manuel Feria-Dominguez José Luis Martin-Marin 《美中经济评论(英文版)》2009,8(6):15-21,29
The main objective of this paper is to estimate the economic capital for covering the external fraud risk within a financial institution. This is a kind of operational risk which is due to acts of a type intended to defraud, misappropriate property or circumvent the law, by a third party. From the methodological point of view, we apply the Loss Distribution Approach (LDA), based on the Internal Operational Loss Database (IOLD) provided by a Spanish Saving Bank. More specifically, we asses the potential impact of the severity distribution on the Capital at Risk (CAR). In absence of normality, we try to adjust the Lognormal, Weibull and Exponential functions when modelling the severity of losses. As a result, we find a high divergence in terms of capital charge depending on the statistical model selected. In consequence, in order to obtain a realistic model, we highlight the relevance of the goodness of fit between the empirical and the theoretical distribution. 相似文献
85.
论崛起三角向均衡三角的有机扩散——基于“两个大局”战略与大国崛起之路 总被引:1,自引:0,他引:1
本文认为从珠三角、长三角和环渤海三大城市群的崛起,到泛珠三角、泛长三角和大环渤海"均衡三角"的有机扩散.这是依照"两个大局"战略并遵循极化与扩散因果关系规律。实现中国这个发展中大国崛起之路:并认为三大城市群崛起主要在于财政分权改革,即实行省级财政承包制与分税制."崛起三角"扩散为"均衡三角"仍需从财政改革再突破.依托"均衡三角"预算平台实行区域财政横向均衡制度.以实现公共服务均等化而又不损坏区域发展竞争的效率机制.并通过剔除常住人口统计中创造财富外溢或享有公共服务外溢等非真实因素后"标准人"的假定与论证.解决了区域内政府间财力均衡公式化分配的难题。 相似文献
86.
在国际贸易结算方式中,信用证欺诈问题越来越受到关注。信用证软条款就是一种常见的欺诈方式,本文在分析几种典型的软条款的基础上,提出了防范对策,以期对我国外贸企业识别某些外国不法商人设置的陷阱有指导意义。 相似文献
87.
陈秧秧 《南京金融高等专科学校学报》2012,(1):91-97
法务会计提供的调查与诉讼服务构成对传统审计的重要补充。为了培养合格的法务会计人才,美国高校法务会计教育已从单一课程设置向学历与学位教育等多类型系统范式演进。西弗吉尼亚大学主持的全美欺诈与法务会计课程标准化运动积累了丰富经验,可为法务会计高等教育的发展提供借鉴。 相似文献
88.
William A. Pettigrew 《Business History》2018,60(3):305-320
AbstractThis article surveys the changing role of fraud (dishonest and immoral commercial practices) in public justifications for corporate management of overseas trade in England across the seventeenth century. It argues that the perceived likelihood of fraud in international commercial settings played a critical role in public justifications for trading corporations at the beginning of the seventeenth century. The article suggests that these justifications were challenged from the 1690s. It explores three aspects of this challenge: first, the ways in which agents of the East India Company convinced the Company to liberate private trade (an activity previously defined as fraudulent by the Company and the Courts); second, the arguments from the 1680s that depicted the joint-stock corporation as an unaccountable, soulless entity whose claim to public trust looked less credible; third, how decades of accumulated experience of international trading contexts (and interactions with non-European merchants) prompted pamphleteers to promote the possibility (and reality) of unregulated trade in those settings. All three helped to erode the former association between private individual trade in international contexts as likely to encourage dishonesty, immorality, and fraud. This change therefore led to the corporate body itself becoming a possible vehicle for fraud rather than the individual international merchant (who the corporation was meant originally to regulate). The article analyses public deliberations about fraud and corporations to make interventions in the history of economic thought, the history of trading companies, and the history of economic crime (and especially its rhetorical role in debates about the regulation of trade). 相似文献
89.
财务报告舞弊特征研究的实证发现:文献综述与评论 总被引:1,自引:0,他引:1
本文旨在对国内外财务报告舞弊特征实证研究的文献进行梳理与回顾,重点从舞弊公司财务报告特征指标和财务报告舞弊识别模型两方面进行总结,系统地评述了有关该领域的研究成果,在此基础上探讨相关问题研究的不足及未来的研究方向。 相似文献
90.
In the literature, one of the main objects of stochastic claims reserving is to find models underlying the chain-ladder method in order to analyze the variability of the outstanding claims, either analytically or by bootstrapping. In bootstrapping these models are used to find a full predictive distribution of the claims reserve, even though there is a long tradition of actuaries calculating the reserve estimate according to more complex algorithms than the chain-ladder, without explicit reference to an underlying model. In this paper we investigate existing bootstrap techniques and suggest two alternative bootstrap procedures, one non-parametric and one parametric, by which the predictive distribution of the claims reserve can be found for other age-to-age development factor methods than the chain-ladder, using some rather mild model assumptions. For illustration, the procedures are applied to three different development triangles. 相似文献