Catalogue Search | MBRL
Are you sure you want to remove the book from the shelf?
{{itemTitle}}
14,149
result(s) for
"Research fraud"
Sort by:
MetaFraud: A Meta-Learning Framework for Detecting Financial Fraud
Financial fraud can have serious ramifications for the long-term sustainability of an organization, as well as adverse effects on its employees and investors, and on the economy as a whole. Several of the largest bankruptcies in U.S. history involved firms that engaged in major fraud. Accordingly, there has been considerable emphasis on the development of automated approaches for detecting financial fraud. However, most methods have yielded performance results that are less than ideal. In consequence, financial fraud detection continues as an important challenge for business intelligence technologies. In light of the need for more robust identification methods, we use a design science approach to develop MetaFraud, a novel meta-learning framework for enhanced financial fraud detection. To evaluate the proposed framework, a series of experiments are conducted on a test bed encompassing thousands of legitimate and fraudulent firms. The results reveal that each component of the framework significantly contributes to its overall effectiveness. Additional experiments demonstrate the effectiveness of the meta-learning framework over state-of-the-art financial fraud detection methods. Moreover, the MetaFraud framework generates confidence scores associated with each prediction that can facilitate unprecedented financial fraud detection performance and serve as a useful decision-making aid. The results have important implications for several stakeholder groups, including compliance officers, investors, audit firms, and regulators.
Journal Article
Ethics in science : ethical misconduct in scientific research
\"Providing the tools necessary for a robust debate, this fully revised and updated second edition of Ethics in Science: Ethical Misconduct in Scientific Research explains various forms of scientific misconduct. The first part describes a variety of ethical violations, why they occur, how they are handled, and what can be done to prevent them along with a discussion of the peer-review process. The second presents real-life case studies that review the known facts, allowing readers to decide for themselves whether an ethical violation has occurred and if so, what should be done. With 4 new chapters and an updated selection of case studies, this text provides resources for guided discussion of topical controversies and how to prevent scientific misconduct. Key Features: Fully revised and updated text which explains the various forms of scientific misconduct. New chapters include hot topics such as Ethics of the Pharmaceutical Industry, The Responsibility of Science to the Environment and Summary of Ethics Guidelines of STEM Professional Societies. Provides the necessary tools to lead students in the discussion of topical controversies. Includes descriptions of real ethical case studies, a number of which are new for the Second Edition. This book is applicable to any science and any level of education\" -- From the publisher.
Book
Argentinian geoscientist faces criminal charges over glacier survey
Government researcher Ricardo Villalba stands accused of shaping a study to benefit mining interests.
Journal Article
Information crisis
Discusses the scope and types of information available online and teaches readers how to critically assess it and analyze potentially dangerous information.
Book
Misconduct accounts for the majority of retracted scientific publications
A detailed review of all 2,047 biomedical and life-science research articles indexed by PubMed as retracted on May 3, 2012 revealed that only 21.3% of retractions were attributable to error. In contrast 67.4% of retractions were attributable to misconduct, including fraud or suspected fraud (43.4%), duplicate publication (14.2%), and plagiarism (9.8%). Incomplete, uninformative or misleading retraction announcements have led to a previous underestimation of the role of fraud in the ongoing retraction epidemic. The percentage of scientific articles retracted because of fraud has increased ~10-fold since 1975. Retractions exhibit distinctive temporal and geographic patterns that may reveal underlying causes.
Journal Article
Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China?
We examine whether analyst coverage influences corporate fraud in China. The fraud triangle specifies three main factors, i.e. opportunity, incentive, and rationalization. On the one hand, analysts may reduce the fraud opportunity factor through external monitoring aimed at discouraging managerial misconduct, which can moderate agency problems. On the other hand, analysts may increase the fraud incentive factor by pressurizing managers to achieve short-term performance targets, which can exacerbate agency problem. In either case, the potential influence of analysts on the fraud rationalization factor may be more pronounced among firms that are more dependent on the capital market for corporate finance. Using a sample of Chinese listed firms, we show a negative association between corporate fraud propensity and analyst coverage, and that this effect is more pronounced among non-state-owned enterprises, which are more reliant on the stock market for external funding. These findings suggest that analyst coverage contributes to corporate fraud deterrence in emerging economies characterized by weak investor protection. The main policy implication is that further development of the analyst profession in emerging economies may benefit investors and strengthen business ethics.
Journal Article
Detecting, Preventing, and Responding to “Fraudsters” in Internet Research: Ethics and Tradeoffs
Research that recruits and surveys participants online is increasing, but is subject to fraud whereby study respondents — whether eligible or ineligible — participate multiple times. Online Internet research can provide investigators with large sample sizes and is cost efficient. Internet-based research also provides distance between the researchers and participants, allowing the participant to remain confidential and/or anonymous, and thus to respond to questions freely and honestly without worrying about the stigma associated with their answers. However, increasing and recurring instances of fraudulent activity among subjects raise challenges for researchers and Institutional Review Boards (IRBs). The distance from participants, and the potential anonymity and convenience of online research allow for individuals to participate easily more than once, skewing results and the overall quality of the data.
Journal Article