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After building a model using this training data, the algorithm should be able to classify new records as either fraudulent or non-fraudulent. Supervised neural networks, fuzzy neural nets, and combinations of neural nets and rules, have been extensively explored and used for detecting fraud in mobile phone networks and financial statement fraud.
Cressey is credited with the theory of the "fraud triangle," three elements that are present in most cases of occupational fraud. [5] Cressey himself did not use this term during his lifetime. [ 6 ] For two of the three motivational factors identified by Cressey, he drew on the thoughts of the US-American sociologist of German-Danish origin ...
The theory is related to earlier drift theory (David Matza, Delinquency and Drift, 1964) where people use the techniques of neutralization to drift in and out of delinquent behaviour, and systematic crime theory (an aspect of social disorganization theory developed by the Chicago School), where Edwin Sutherland proposed that the failure of families and extended kin groups expands the realm of ...
Each behavioural change theory or model focuses on different factors in attempting to explain behaviour change. Of the many that exist, the most prevalent are learning theories, social cognitive theory, theories of reasoned action and planned behaviour, transtheoretical model of behavior change, the health action process approach, and the BJ Fogg model of behavior change.
Biosocial criminology is an interdisciplinary field that aims to explain crime and antisocial behavior by exploring both biological factors and environmental factors. While contemporary criminology has been dominated by sociological theories, biosocial criminology also recognizes the potential contributions of fields such as genetics ...
[1] [2] Moffitt proposed that there are two main types of antisocial offenders in society: The adolescence-limited offenders, who exhibit antisocial behavior only during adolescence, and the life-course-persistent offenders, who begin to behave antisocially early in childhood and continue this behavior into adulthood. [3] This theory is used ...
Edward J. Balleisen Fraud: An American History from Barnum to Madoff. ISBN 978-0691164557 (2017). Princeton University Press. Fred Cohen Frauds, Spies, and Lies – and How to Defeat Them. ISBN 1-878109-36-7 (2006). ASP Press. Green, Stuart P. Lying, Cheating, and Stealing: A Moral Theory of White Collar Crime. Oxford University Press, 2006.
The fraud triangle is a model for explaining the factors that cause someone to commit fraudulent behaviors in accounting. It consists of three components, which together, lead to fraudulent behavior: Incentives/pressure: Management or other employees have incentives or pressures to commit fraud.