Credit Fraud Recognition Based on Performance Evaluation of Deep Learning Algorithm

Over time, the growth of credit cards and the financial data need credit models to support banks in making financial decisions. So, to avoid fraud in internet transactions which increased with the growth of technology it is crucial to develop an efficient fraud detection system. Deep Learning techniques are superior to other Machine Learning techniques in predicting the customer behavior of credit cards depending on the missed payments probability of customers. The BiLSTM model proposed to train on Taiwanese non-transactional dataset for bank credit cards to decrease the losses of banks. The Bidirectional LSTM reached 98% accuracy in fraud credit detection compared with other Machine Learning techniques

Artificial Intelligence Adoption in Criminal Incestigations: Challenges and Opportunities for Research

Artificial Intelligence (AI) offers the potential to transform organisational decision-making and knowledge-sharing processes that support criminal investigations. Yet, there is still limited evidence-based knowledge concerning the successful use of AI for criminal investigations in literature. This paper identifies the main areas and current dynamics of the adoption of AI in criminal investigations using bibliometric analysis. We synthesise existing research by identifying key themes researchers have delved into on AI in criminal investigations. The themes include crime prediction and human-centred issues relating to AI use in criminal investigations. Finally, the paper elaborates on the challenges that may influence AI adoption in criminal investigations by police professionals. These challenges include possible laggard effects with AI adoption, implementation challenges, lack of government oversight, and a skills gap

How Fair Is IS Research?

While both information systems and machine learning are not neutral, the identification of discrimination is more difficult if a system learns from data and discrimination can be introduced at several stages. Therefore, this article investigates if IS Research has taken up with this topic. A literature analysis is conducted and its discussion shows that technology, organization, and human aspects have to be considered, making it a topic not only for data scientist or computer scientist, but for information systems researchers as well

Mediation Effects of Moral Reasoning and Integrity in Organizational Ethical Culture on Accounting Fraud Prevention

This study aims to investigate the mediating effect of moral reasoning and integrity on the effect of ethical organizational culture on the prevention of accounting fraud. This study also examines the effects of ethical organizational culture, moral reasoning, and integrity on ac-counting fraud prevention. This research was conducted at the BPKP (Financial and Develop-ment Supervisory Agency) of East Java Province, BPKP is a government agency that oversees the use of budget allocations for regional development. Data was collected from a sample of 84 respondents. The data analysis technique in this study consisted of a partial least squares analysis. The results of the hypothesis testing discovered a positive influence of ethical organ-izational culture on moral reasoning and employee integrity. In contrast, there was no statistical support for the effect of ethical organizational culture on preventing accounting fraud. The main finding in this study is that moral reasoning and integrity positively affect the prevention of accounting fraud, indicating that ethical and moral culture can change employees’ perspectives by allowing them to distinguish good work behavior from poor or wrongful work behavior

Does psychological distance and religiosity influence fraudulent customer behaviour?

Online businesses incur significant losses because of fraudulent customer behaviour. This study investigates the factors motivating fraudulent customer intention on eBay. A conceptual framework is developed that extends the theory of planned behaviour with religiosity factors, social detection risk, ethical judgement, and moderating factor of perceived psychological distance. A quantitative methodology is adopted that collects data from 450 respondents. Covariance-based structural equation modelling is used to analyse the proposed hypotheses. Results reveal that intrinsic and extrinsic religiously negatively influences attitude towards fraudulent customer behaviour on eBay. Attitude, subjective norms, and perceived behavioural control positively influence fraudulent customer intentions, while ethical judgement negatively impacts it. Psychological distance strengthened the relationship between attitude, perceived behavioural control, and fraudulent customer intentions on eBay. Additionally, the association between ethical judgement and fraud intention was weaker for individuals with higher perceived psychological distance. The study contributes to the literature and provides insights to online businesses and cyber security developers into factors motivating fraudulent customer behaviour and strategies that can be used to combat this growing threat

Contrato de tarjetas de crédito y derecho a la información del consumidor de una financiera, Moyobamba 2018 - 2022

Se consideró como objetivo general: Determinar si los contratos de tarjetas de crédito vulneran el derecho a la información del consumidor de una financiera, en la ciudad de Moyobamba, periodo 2018 - 2022. Se decidió utilizar una metodología cualitativa, de diseño etnográfico y descriptivo. Estuvo conformada por 05 trabajadores especialistas de Indecopi de San Martín siendo a quienes se les aplicó la entrevista, asimismo, se analizaron 04 resoluciones finales emitidas por Indecopi de la sede de San Martín. Se concluye que las entidades financieras buscan siempre aprovecharse de la ingenuidad de las personas, de que no les gusta leer las cláusulas de los contratos y de que no toman en cuenta los costes y gastos que genera el uso de la tarjeta de crédito, además, se aprecia que las entidades financieras no toman las medidas de seguridad necesarias con respecto a los usuarios y sobre todo que no asumen su responsabilidad por aquellas operaciones que los consumidores no reconocen como suyas. Como también la entidad financiera no da a conocer al cliente clausulas relevantes como el seguro desgravamen y uso de membresía que son de relevante importancia para determinación de la contratación de líneas de crédito mediante uso de tarjetas. Esto permite aceptar la hipótesis Hi planteada en este trabajo, ya que los contratos de tarjetas de crédito si vulneran el derecho a la información. La misma que ha sido posible determinar con el análisis de las percepciones de los entrevistados y el análisis documental. No obstante, los contratos bancarios son contratos por adhesión, sin embargo, esto no debería ser motivo para vulnerar el derecho a la información y la buena fe de los clientes al suscribir los mismos