Fraud is an ancient crime and one that annually causes hundreds of billions of dollars in losses. We examine the behavioral patterns over time of different types of frauds, which illustrate cyclical frequencies. We develop an evolutionary theory that suggests cyclic behavior in frauds should be common. JEL classifications: D92, L15, P17

Research background: Globalization is characteristic by many companies which are doing their business worldwide in various tax policies, so they able to use the possibilities of creative accounting for own benefit. And although term concerned mainly with multinational companies, it not an unknown technique also local companies. Purpose article: The PwC’s Global Economic Crime and Fraud Survey p...

Accounting frauds have continuously happened all over the world. This leads to the need of predicting business failures. Statistical methods and machine learning techniques have been widely used to deal with this issue. In general, financial ratios are one of the main inputs to develop the prediction models. This paper presents a hybrid financial analysis model including static and trend analys...

This paper describes the methodology, process and results of developing an application ontology as software specification of the semantics of forensics in the email suspicious of Nigerian frauds. Real life examples of fraud emails are analyzed for evidence and red flags to capture the underlying domain semantics with an application ontology of frauds. A model of the natural language structure i...

The current trend of online business enables better and faster service for users and makes it more profitable for merchants. On the other side, the Internet has become the most popular platform for fraudsters to commit online fraud with ease. Several solutions have been proposed in the literature to overcome these online frauds. But, complete and efficient way out from this problem is still in ...

Reserve Bank of India observes Financial Literacy week every year since its starting from 2016. The financial literacy is been observed with an aim to literate the public financially across our country. Last (2022) it was between 14th February 18th core motto “Go Digital, Go Secure”. year’s weak gave stress on creating awareness convenience and security digital transactions also protection tran...

Along with the great increase of internet and e-commerce, the use of credit card is an unavoidable one. Due to the increase of credit card usage, the frauds associated with this have also increased. There are a lot of approaches used to detect the frauds. In this paper, behavior based classification approach using Support Vector Machines are employed and efficient feature extraction method also...