This paper studies how machine learning techniques can facilitate the detection of accounting fraud in publicly traded US firms. Existing studies often mimic human experts and employ the financial or nonfinancial ratios as the features for their systems. We depart from these studies by adopting raw accounting variables, which are directly available from a firm’s financial statement and thereby ...

RFID authentication protocols are susceptible to different types of relay attacks such as mafia and distance frauds. A countermeasure against these types of attacks are the well-known distance-bounding protocols. These protocols are usually designed to resist to only one of these frauds, though, behave poorly when both are considered. In this paper (i) we extend the analysis of mafia and distan...

Preface..........................................................................................................xi Committees.................................................................................................xiii Reviewers.....................................................................................................xv Acknowledgements...........................................

Current cellular telephone system is vulnerable to various attacks. With more complicated equipments, it is possible to receive the ESN and PIN of legal user and use them to commit cellular telephone frauds. Generally, the frauds can be classified into three: subscription fraud, technical fraud, and internal fraud. This paper analyses the frauds in cellular mobile communication and provides an ...

as “unmanaged risks.” The term “unmanaged” connotes the practical difficulties associated with managing fraud risk effectively and dynamically. In recent years, while the number of publicized frauds—unauthorized usage of credit and ATM cards, checking account fraud, Nigerian scams, etc.—increased, these cases merely constituted the tip of the iceberg. Estimates are that just 20% of frauds are e...

Ad networks for mobile apps require inspection of the visual layout of their ads to detect certain types of placement frauds. Doing this manually is error prone, and does not scale to the sizes of today’s app stores. In this paper, we design a system called DECAF to automatically discover various placement frauds scalably and effectively. DECAF uses automated app navigation, together with optim...