Previous studies on mobile ad fraud detection are limited to detecting certain types of ad fraud (e.g., placement fraud and click fraud). Dynamic interactive ad fraud has never been explored by previous work. In this paper, we propose an explorative study of ad fraud in Android apps. We first created a taxonomy of existing mobile ad fraud. Besides static placement fraud, we also created a new c...

Insurance fraud costs the property and casualty insurance industry over 25 billion dollars (USD) annually. This paper addresses workers' compensation claim fraud. A data mining approach is adopted, and issues of data preparation are discussed. The focus is on building predictive models to score an open claim for a propensity to be fraudulent. A key component to modeling is the use of textual da...

This paper analyzes a firm’s propensity to commit securities fraud and the real consequences of fraud. The theory shows that fraud has real economic cost, as investment distortions can arise from fraud-induced market misvaluation and management’s ability to influence the firm’s litigation risk through investment. The cost of inefficiency is borne by not only shareholders of fraudulent firms but...

Fraud is an unauthorized activity taking place in electronic payments systems, but these are treated as illegal activities. Fraud detection methods are continuously developed to defend criminals in adapting to their strategies. Fraud can be identified quickly and easily through fraud detection techniques. In this paper, clustering approach is used for credit card fraud detection. Data is genera...

In this study, I investigate the economic determinants of firms’ propensity to commit securities fraud and the determinants of fraud detection. The analysis is based on a new handcompiled fraud sample of private securities class action litigation suits filed between 1996 and 2003 involving allegations of accounting irregularities. I use econometric methods to account for the unobservability of ...

Fraud is an unauthorized activity taking place in electronic payments systems, but these are treated as illegal activities. Fraud detection methods are continuously developed to defend criminals in adapting to their strategies. Fraud can be identified quickly and easily through fraud detection techniques. In this paper, clustering approach is used for credit card fraud detection. Data is genera...

As technology advances, fraud is becoming increasingly complicated and difficult to detect, especially when individuals collude. Surveys show that the median loss from collusive fraud is much greater than fraud perpetrated by individuals. Despite its prevalence and potentially devastating effects, internal auditors often fail to consider collusion in their fraud assessment and detection efforts...

62 Abstract— With an increase in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become an emerging topics of great importance for academics, research and industries. Financial fraud is a deliberate act that is contrary to law, rule or policy with intent to obtain unauthorized financial benefit and intentional misstatements or om...