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7 oct. 2024
Accounting for Model Risk in Property and Casualty Insurance
This paper adapts Gouriéroux and Monfort's (2021) model risk framework to property and casualty insurance, focusing on policy-level data....
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14 août 2024
Detecting Criminal Firms: A Machine Learning Approach
The paper develops a machine learning algorithm using financial data to identify Italian private firms linked to organized crime. By...
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22 mars 2024
A Method to Categorize and Classify Artificial Intelligence applicable to the Risk-Based Audit Approach
“… the present study developed the AI Categorization and Classification (AI-CC) Method as a central artifact to provide guidance on the...
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8 déc. 2023
Understanding Explainability and Interpretability for Risk Science Applications
The paper explores how advanced technologies like AI pose both potential and complexity in risk and safety applications. It delves into...
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1 déc. 2023
Application of Machine Learning Models in Detecting Financial Fraud in Publicly Traded Companies
The era of big data revolutionizes operational management in enterprises, amplifying the challenges for auditors in managing vast...
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