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Record W4408121158 · doi:10.3390/jrfm18030130

Machine Learning as a Tool for Assessment and Management of Fraud Risk in Banking Transactions

2025· article· en· W4408121158 on OpenAlexvenueno aff
Antonio V. Dichev, Silvia Zarkova, Петко Ангелов

Bibliographic record

VenueJournal of risk and financial management · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicFinancial Distress and Bankruptcy Prediction
Canadian institutionsnot available
Fundersnot available
KeywordsBusinessRisk managementRisk assessmentComputer securityAccountingComputer scienceRisk analysis (engineering)Finance

Abstract

fetched live from OpenAlex

The present work aims to fill the gaps in existing research on the application of machine learning in fraud detection and management in the banking sector. It provides a theoretical perspective on the evolution of algorithms, highlights practical aspects, and derives relevant metrics for evaluating their performance on unbalanced data. In the growing context of artificial intelligence, the adoption of an innovative, systematic approach to studying fraud in banking transactions through advanced machine learning algorithms is completely positive for the overall accuracy and effectiveness of risk management and has really practical and applied significance. The proven methodology (Classification and Regression Trees, Gradient Boosting, and Extreme Gradient Boosting) was tested on nearly 1.5 million in the banking sector, confirming the observations related to the application of fundamental assessments and specialized statistical methods through machine learning algorithms, demonstrating superior discriminatory power compared to classical models. The development provides valuable insights for managers, researchers, and policymakers aiming to strengthen the security and resilience of banking systems in times of evolving financial fraud challenges.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.008
metaresearch head score (Gemma)0.030
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Simulation or modeling · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.008
Threshold uncertainty score0.044

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0080.030
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0070.004
Science and technology studies0.0010.001
Scholarly communication0.0040.003
Open science0.0010.002
Research integrity0.0020.002
Insufficient payload (model declined to judge)0.0020.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.007
GPT teacher head0.238
Teacher spread0.231 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designSimulation or modeling
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations13
Published2025
Admission routes1
Has abstractyes

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