Search results for: noisy forensic speaker verification

Authors: Ahmed Kamil Hasan Al-Ali, Bouchra Senadji, Ganesh Naik

Abstract:

We propose a system to real environmental noise and channel mismatch for forensic speaker verification systems. This method is based on suppressing various types of real environmental noise by using independent component analysis (ICA) algorithm. The enhanced speech signal is applied to mel frequency cepstral coefficients (MFCC) or MFCC feature warping to extract the essential characteristics of the speech signal. Channel effects are reduced using an intermediate vector (i-vector) and probabilistic linear discriminant analysis (PLDA) approach for classification. The proposed algorithm is evaluated by using an Australian forensic voice comparison database, combined with car, street and home noises from QUT-NOISE at a signal to noise ratio (SNR) ranging from -10 dB to 10 dB. Experimental results indicate that the MFCC feature warping-ICA achieves a reduction in equal error rate about (48.22%, 44.66%, and 50.07%) over using MFCC feature warping when the test speech signals are corrupted with random sessions of street, car, and home noises at -10 dB SNR.

Keywords: noisy forensic speaker verification, ICA algorithm, MFCC, MFCC feature warping

Procedia PDF Downloads 408

Authors: Sheeraz Memon, Namunu C. Maddage, Margaret Lech, Nicholas Allen

Abstract:

The effect of a clinical environment on the accuracy of the speaker verification was tested. The speaker verification tests were performed within homogeneous environments containing clinically depressed speakers only, and non-depresses speakers only, as well as within mixed environments containing different mixtures of both climatically depressed and non-depressed speakers. The speaker verification framework included the MFCCs features and the GMM modeling and classification method. The speaker verification experiments within homogeneous environments showed 5.1% increase of the EER within the clinically depressed environment when compared to the non-depressed environment. It indicated that the clinical depression increases the intra-speaker variability and makes the speaker verification task more challenging. Experiments with mixed environments indicated that the increase of the percentage of the depressed individuals within a mixed environment increases the speaker verification equal error rates.

Keywords: speaker verification, GMM, EM, clinical environment, clinical depression

Procedia PDF Downloads 375

Authors: Mohammed Arif, Abdessalam Kifouche

Abstract:

Speech is a very convenient way of communication between people and machines. It conveys information about the identity of the talker. Since speaker recognition technology is increasingly securing our everyday lives, the objective of this paper is to develop two automatic text-independent speaker verification systems (TI SV) using low-level spectral features and machine learning methods. (i) The first system is based on a support vector machine (SVM), which was widely used in voice signal processing with the aim of speaker recognition involving verifying the identity of the speaker based on its voice characteristics, and (ii) the second is based on Gaussian Mixture Model (GMM) and Universal Background Model (UBM) to combine different functions from different resources to implement the SVM based.

Keywords: speaker verification, text-independent, support vector machine, Gaussian mixture model, cepstral analysis

Procedia PDF Downloads 58

Authors: Jamshaid ul Rahman, Akhter Ali, Adnan Manzoor

Abstract:

Learning-based systems have received increasing interest in recent years; recognition structures, including end-to-end speak recognition, are one of the hot topics in this area. A famous work on end-to-end speaker verification by using Angular Softmax Loss gained significant importance and is considered useful to directly trains a discriminative model instead of the traditional adopted i-vector approach. The margin-based strategy in angular softmax is beneficial to learn discriminative speaker embeddings where the random selection of margin values is a big issue in additive angular margin and multiplicative angular margin. As a better solution in this matter, we present an alternative approach by introducing a bit similar form of an additive parameter that was originally introduced for face recognition, and it has a capacity to adjust automatically with the corresponding margin values and is applicable to learn more discriminative features than the Softmax. Experiments are conducted on the part of Fisher dataset, where it observed that the additive parameter with angular softmax to train the front-end and probabilistic linear discriminant analysis (PLDA) in the back-end boosts the performance of the structure.

Keywords: additive parameter, angular softmax, speaker verification, PLDA

Procedia PDF Downloads 104

Authors: Xiang Shijie, Zhou Dong, Tian Dan

Abstract:

Speaker recognition is a crucial task in the field of speech processing, aimed at identifying individuals based on their vocal characteristics. However, existing speaker recognition methods face numerous challenges. Traditional methods primarily rely on audio signals, which often suffer from limitations in noisy environments, variations in speaking style, and insufficient sample sizes. Additionally, relying solely on audio features can sometimes fail to capture the unique identity of the speaker comprehensively, impacting recognition accuracy. To address these issues, we propose a multi-modal network architecture that simultaneously processes both audio and text signals. By gradually integrating audio and text features, we leverage the strengths of both modalities to enhance the robustness and accuracy of speaker recognition. Our experiments demonstrate significant improvements with this multi-modal approach, particularly in complex environments, where recognition performance has been notably enhanced. Our research not only highlights the limitations of current speaker recognition methods but also showcases the effectiveness of multi-modal fusion techniques in overcoming these limitations, providing valuable insights for future research.

Keywords: feature fusion, memory network, multimodal input, speaker recognition

Procedia PDF Downloads 39

Authors: Surbhi Mathur, J. M. Vyas

Abstract:

Although the rapid development of forensic speaker recognition technology has been conducted, there are still many problems to be solved. The biggest problem arises when the cases involving disguised voice samples come across for the purpose of examination and identification. Such type of voice samples of anonymous callers is frequently encountered in crimes involving kidnapping, blackmailing, hoax extortion and many more, where the speaker makes a deliberate effort to manipulate their natural voice in order to conceal their identity due to the fear of being caught. Voice disguise causes serious damage to the natural vocal parameters of the speakers and thus complicates the process of identification. The sole objective of this doctoral project is to find out the possibility of rendering definite opinions in cases involving disguised speech by experimentally determining the effects of different disguise forms on personal identification and percentage rate of speaker recognition for various voice disguise techniques such as raised pitch, lower pitch, increased nasality, covering the mouth, constricting tract, obstacle in mouth etc by analyzing and comparing the amount of phonetic and acoustic variation in of artificial (disguised) and natural sample of an individual, by auditory as well as spectrographic analysis.

Keywords: forensic, speaker recognition, voice, speech, disguise, identification

Procedia PDF Downloads 369

Authors: Ahmad Alwosheel, Ahmed Alqaraawi

Abstract:

This work proposes a new speaker segmentation approach for two speakers. It is an online approach that does not require a prior information about speaker models. It has two phases, a conventional approach such as unsupervised BIC-based is utilized in the first phase to detect speaker changes and train a Neural Network, while in the second phase, the output trained parameters from the Neural Network are used to predict next incoming audio stream. Using this approach, a comparable accuracy to similar BIC-based approaches is achieved with a significant improvement in terms of computation time.

Keywords: artificial neural network, diarization, speaker indexing, speaker segmentation

Procedia PDF Downloads 505

Authors: Punnoose A. K.

Abstract:

This paper presents an approach for identifying noisy speech recording using a multi-layer perception (MLP) trained to predict phonemes from acoustic features. Characteristics of the MLP posteriors are explored for clean speech and noisy speech at the frame level. Appropriate density functions are used to fit the softmax probability of the clean and noisy speech. A function that takes into account the ratio of the softmax probability density of noisy speech to clean speech is formulated. These phoneme independent scoring is weighted using a phoneme-specific weightage to make the scoring more robust. Simple thresholding is used to identify the noisy speech recording from the clean speech recordings. The approach is benchmarked on standard databases, with a focus on precision.

Keywords: noisy speech identification, speech pre-processing, noise robustness, feature engineering

Procedia PDF Downloads 128

Authors: R. Ajgou, S. Sbaa, S. Ghendir, A. Chemsa, A. Taleb-Ahmed

Abstract:

The speech enhancement algorithm is to improve speech quality. In this paper, we review some speech enhancement methods and we evaluated their performance based on Perceptual Evaluation of Speech Quality scores (PESQ, ITU-T P.862). All method was evaluated in presence of different kind of noise using TIMIT database and NOIZEUS noisy speech corpus.. The noise was taken from the AURORA database and includes suburban train noise, babble, car, exhibition hall, restaurant, street, airport and train station noise. Simulation results showed improved performance of speech enhancement for Tracking of non-stationary noise approach in comparison with various methods in terms of PESQ measure. Moreover, we have evaluated the effects of the speech enhancement technique on Speaker Identification system based on autoregressive (AR) model and Mel-frequency Cepstral coefficients (MFCC).

Keywords: speech enhancement, pesq, speaker recognition, MFCC

Procedia PDF Downloads 424

Authors: Olivia Rybak-Karkosz

Abstract:

This paper aims to present the results of scientific research on methods of forging art prints and their elements, such as signature or provenance and forensic science methods that might be used to verify their authenticity. In the last decades, the art market has observed significant interest in purchasing prints. They are considered an economical alternative to paintings and a considerable investment. However, the authenticity of an art print is difficult to establish as similar visual effects might be achieved with drawings or xerox. The latter is easy to make using a home printer. They are then offered on flea markets or internet auctions as genuine prints. This probable ease of forgery and, at the same time, the difficulty of distinguishing art print techniques were the main reasons why this research was undertaken. A lack of scientific methods dedicated to disclosing a forgery encouraged the author to verify the possibility of using forensic science's methods known and used in other fields of expertise. This research methodology consisted of completing representative forgery samples collected in selected museums based in Poland and a few in Germany and Austria. That allowed the author to present a typology of methods used to forge art prints. Given that one of the most famous graphic design examples is bills and securities, it seems only appropriate to propose in print verification the usage of methods of detecting counterfeit currency. These methods contain an examination of ink, paper, and watermarks. On prints, additionally, signatures and imprints of stamps, etc., are forged as well. So the examination should be completed with handwriting examination and forensic sphragistics. The paper contains a stipulation to conduct a complex analysis of authenticity with the participation of an art restorer, art historian, and forensic expert as head of this team.

Keywords: art forgery, examination of an artwork, handwriting analysis, prints

Procedia PDF Downloads 130

Authors: Dayane de Almeida

Abstract:

This work aims at presenting a study that demonstrates the usability of categories of analysis from Discourse Semiotics – also known as Greimassian Semiotics in authorship cases in forensic contexts. It is necessary to know if the categories examined in semiotic analysis (the ‘grammar’ of the content plane) can distinguish authors. Thus, a study with 4 sets of texts from a corpus of ‘not on demand’ written samples (those texts differ in formality degree, purpose, addressees, themes, etc.) was performed. Each author contributed with 20 texts, separated into 2 groups of 10 (Author1A, Author1B, and so on). The hypothesis was that texts from a single author were semiotically more similar to each other than texts from different authors. The assumptions and issues that led to this idea are as follows: -The features analyzed in authorship studies mostly relate to the expression plane: they are manifested on the ‘surface’ of texts. If language is both expression and content, content would also have to be considered for more accurate results. Style is present in both planes. -Semiotics postulates the content plane is structured in a ‘grammar’ that underlies expression, and that presents different levels of abstraction. This ‘grammar’ would be a style marker. -Sociolinguistics demonstrates intra-speaker variation: an individual employs different linguistic uses in different situations. Then, how to determine if someone is the author of several texts, distinct in nature (as it is the case in most forensic sets), when it is known intra-speaker variation is dependent on so many factors?-The idea is that the more abstract the level in the content plane, the lower the intra-speaker variation, because there will be a greater chance for the author to choose the same thing. If two authors recurrently chose the same options, differently from one another, it means each one’s option has discriminatory power. -Size is another issue for various attribution methods. Since most texts in real forensic settings are short, methods relying only on the expression plane tend to fail. The analysis of the content plane as proposed by greimassian semiotics would be less size-dependable. -The semiotic analysis was performed using the software Corpus Tool, generating tags to allow the counting of data. Then, similarities and differences were quantitatively measured, through the application of the Jaccard coefficient (a statistical measure that compares the similarities and differences between samples). The results showed the hypothesis was confirmed and, hence, the grammatical categories of the content plane may successfully be used in questioned authorship scenarios.

Keywords: authorship attribution, content plane, forensic linguistics, greimassian semiotics, intraspeaker variation, style

Procedia PDF Downloads 243

Authors: Vasudeva Murthy Challakere Ramaswamy

Abstract:

Background: Conventionally forensic pathology is learnt through autopsy demonstrations which carry various limitations such as unavailability of cases in the mortuary, medico-legal implication and infection. Over the years forensic pathology and science has undergone significant evolution in this digital world. Forensic imaging is a technology which can be effectively utilized for overcoming the current limitations in the undergraduate learning of forensic curriculum. Materials and methods: demonstration of forensic imaging was done using a novel technology of autopsy which has been recently introduced across the globe. Three sessions were conducted in international medical university for a total of 196 medical students. The innovative educational tool was evacuated by using quantitative questionnaire with the scoring scales between 1 to 10. Results: The mean score for acceptance of new tool was 82% and about 74% of the students recommended incorporation of the forensic imaging in the regular curriculum. 82% of students were keen on collaborative research and taking further training courses in forensic imaging. Conclusion: forensic imaging can be an effective tool and also a suitable alternative for teaching undergraduate students. This feedback also supports the fact that students favour the use of contemporary technologies in learning medicine.

Keywords: forensic imaging, forensic pathology, medical students, learning tool

Procedia PDF Downloads 482

Authors: Adedayo Oke Adelakun

Abstract:

The chaotic dynamics of periodically forced oscillators with smooth potential has been extensively investigated via theoretical, numerical and experimental simulations. With the advent of the study of chaotic dynamics by means of method of multiple time scale analysis, Melnikov theory, bifurcation diagram, Poincare's map, bifurcation diagrams and Lyapunov exponents, it has become necessary to seek for a better understanding of nonlinear oscillator with noisy term. In this paper, we examine the influence of noise on complex dynamical behaviour of periodically forced F6 - Duffing oscillator for specific choice of noisy parameters. The inclusion of noisy term improves the dynamical behaviour of the oscillator which may have wider application in secure communication than smooth potential.

Keywords: hierarchical structure, periodically forced oscillator, noisy parameters, dynamical behaviour, F6 - duffing oscillator

Procedia PDF Downloads 326

Authors: Surinder Sood, Debajyoti Mukherjee

Abstract:

Formal verification techniques have become widely popular in pre-silicon verification as an alternate to constrain random simulation based techniques. This paper proposed a novel formal verification-based coverage augmentation technique in verifying complex RTL functional verification faster. The proposed approach relies on augmenting coverage analysis coming from simulation and formal verification. Besides this, the functional qualification framework not only helps in improving the coverage at a faster pace but also aids in maturing and qualifying the formal verification infrastructure. The proposed technique has helped to achieve faster verification sign-off, resulting in faster time-to-market. The design picked had a complex control and data path and had many configurable options to meet multiple specification needs. The flow is generic, and tool independent, thereby leveraging across the projects and design will be much easier

Keywords: COI (cone of influence), coverage, formal verification, fault injection

Procedia PDF Downloads 127

Authors: Nestor A. Garcia Fragoso, Tetyana Baydyk, Ernst Kussul

Abstract:

This article contains information from our investigation in the field of voice recognition. For this purpose, we created a voice database that contains different phrases in two languages, English and Spanish, for men and women. As a classifier, the LIRA (Limited Receptive Area) grayscale neural classifier was selected. The LIRA grayscale neural classifier was developed for image recognition tasks and demonstrated good results. Therefore, we decided to develop a recognition system using this classifier for voice recognition. From a specific set of speakers, we can recognize the speaker’s voice. For this purpose, the system uses spectrograms of the voice signals as input to the system, extracts the characteristics and identifies the speaker. The results are described and analyzed in this article. The classifier can be used for speaker identification in security system or smart buildings for different types of intelligent devices.

Keywords: extreme learning, LIRA neural classifier, speaker identification, voice recognition

Procedia PDF Downloads 178

Authors: Made Rahayu Putri Saron, Mochamad Nizar Palefi Ma’ady

Abstract:

Communication skills are important in everyday life, communication can be done verbally in the form of oral or written and nonverbal in the form of expressions or body movements. Good communication should be able to provide information clearly, and there is feedback from the speaker and listener. However, it is often found that the information conveyed is not clear, and there is no feedback from the listeners, so it cannot be ensured that the communication is effective and understandable. The speaker's understanding of the topic is one of the supporting factors for the listener to be able to accept the meaning of the conversation. However, based on the results of the literature review, it found that the influence factors of person speaking style are as follows: (i) environmental conditions; (ii) voice, articulation, and accent; (iii) gender; (iv) personality; (v) speech disorders (Dysarthria); when speaking also have an important influence on speaker’s speaking style. It can be concluded the factors that support understanding and comfort of the listener are dependent on the nature of the speaker (environmental conditions, voice, gender, personality) or also it the speaker have speech disorders.

Keywords: listener, public speaking, speaking style, understanding, and comfortable factor

Procedia PDF Downloads 169

Authors: Hyung-Jin Kim, Dae-Wan Kim, Moo-Yeon Lee

Abstract:

The objective of this study is to experimentally investigate the heat transfer characteristics of 200 W class woofer speaker units with the input voice signals. The temperature and heat transfer characteristics of the 200 W class woofer speaker unit were experimentally tested with the several input voice signals such as 1500 Hz, 2500 Hz, and 5000 Hz respectively. From the experiments, it can be observed that the temperature of the woofer speaker unit including the voice-coil part increases with a decrease in input voice signals. Also, the temperature difference in measured points of the voice coil is increased with decrease of the input voice signals. In addition, the heat transfer characteristics of the woofer speaker in case of the input voice signal of 1500 Hz is 40% higher than that of the woofer speaker in case of the input voice signal of 5000 Hz at the measuring time of 200 seconds. It can be concluded from the experiments that initially the temperature of the voice signal increases rapidly with time, after a certain period of time it increases exponentially. Also during this time dependent temperature change, it can be observed that high voice signal is stable than low voice signal.

Keywords: heat transfer, temperature, voice coil, woofer speaker

Procedia PDF Downloads 360

Authors: Tina Wu, Andrew Martin

Abstract:

The expansion of the Internet of Things (IoT) brings a new level of threat. Attacks on IoT are already being used by criminals to form botnets, launch Distributed Denial of Service (DDoS) and distribute malware. This opens a whole new digital forensic arena to develop forensic methodologies in order to have the capability to investigate IoT related crimes. However, existing proposed IoT forensic models are still premature requiring further improvement and validation, many lack details on the acquisition and analysis phase. This paper proposes an enhanced theoretical IoT digital forensic model focused on identifying and acquiring the main sources of evidence in a methodical way. In addition, this paper presents a theoretical acquisition framework of the different stages required in order to be capable of acquiring evidence from IoT devices.

Keywords: acquisition, Internet of Things, model, zoning

Procedia PDF Downloads 272

Authors: Jamila Garba Audu, Peter Adamu

Abstract:

This study investigates the role of forensic accounting in the fight against corruption in Nigeria for better utilization of public funds and economic growth and development of the Country. We adopted a trend analysis to show the performance of the Nigerian economy as well as the quality of institutions which government economic and political activities in the country. It is an established fact that Nigeria has performed badly since the 1960s to date in terms of institutional quality and economic development despite large amount of money obtained from the export of crude oil. It was revealed also that the fight against corruption has not been very successful in recent times because experts in the field of forensic accounting have not been utilized. With the successes recorded in dealing with fraud and embezzlement using forensic accounting, it has become imperative for the EFCC to use forensic accountants in the fight against corruption in the country. Also, there is the need to introduce very seriously, the teaching of forensic accounting in Nigerian Universities to train experts.

Keywords: corruption, economic performance, forensic accounting, Nigeria

Procedia PDF Downloads 378

Authors: Venkata Venugopal Rao Gudlur

Abstract:

The Proposed Policies referred to as “SOP”, on the Internet of Things (IoT) based Forensic Investigation into Process Management is the latest revolution to save time and quick solution for investigators. The forensic investigation process has been developed over many years from time to time it has been given the required information with no policies in investigation processes. This research reveals that the current IoT based forensic investigation into Process Management based is more connected to devices which is the latest revolution and policies. All future development in real-time information on gathering monitoring is evolved with smart sensor-based technologies connected directly to IoT. This paper present conceptual framework on process management. The smart devices are leading the way in terms of automated forensic models and frameworks established by different scholars. These models and frameworks were mostly focused on offering a roadmap for performing forensic operations with no policies in place. These initiatives would bring a tremendous benefit to process management and IoT forensic investigators proposing policies. The forensic investigation process may enhance more security and reduced data losses and vulnerabilities.

Keywords: Internet of Things, Process Management, Forensic Investigation, M2M Framework

Procedia PDF Downloads 103

Authors: Eglė Bilevičiūtė, Vidmantas Egidijus Kurapka, Snieguolė Matulienė, Sigutė Stankevičiūtė

Abstract:

The Council of European Union (EU Council) has stressed on several occasions the need for a concerted, comprehensive and effective solution to delinquency problems in EU communities. In the context of establishing a European Forensic Science Area and the development of forensic science infrastructure in Europe, EU Council believes that forensic science can significantly contribute to the efficiency of law enforcement, crime prevention and combating crimes. Lithuanian scientists have consolidated to implement a project named “Conception of the vision for European Forensic Science 2020 implementation in Lithuania” (the project is funded for the period of 1 March 2014 - 31 December 2016) with the objective to create a conception of implementation of the vision for European Forensic Science 2020 in Lithuania by 1) evaluating the current status of Lithuania’s forensic system and opportunities for its improvement; 2) analysing achievements and knowledge in investigation of crimes listed in conclusions of EU Council on the vision for European Forensic Science 2020 including creation of a European Forensic Science Area and the development of forensic science infrastructure in Europe: trafficking in human beings, organised crime and terrorism; 3) analysing conceptions of criminalistics, which differ in different EU member states due to the variety of forensic schools, and finding means for their harmonization. Apart from the conception of implementation of the vision for European Forensic Science 2020 in Lithuania, the project is expected to suggest provisions that will be relevant to other EU countries as well. Consequently, the presented conception of implementation of vision for European Forensic Science 2020 in Lithuania could initiate a project for a common vision of European Forensic Science and contribute to the development of the EU as an area of freedom, security and justice. The article presents main ideas of the project of the conception of the vision for European Forensic Science 2020 of EU Council and analyses its legal background, as well as prospects of and challenges for its implementation in Lithuania and the EU.

Keywords: EUROVIFOR, standardization, vision for European Forensic Science 2020, Lithuania

Procedia PDF Downloads 411

Authors: Kilari Nikhil, Ankur Tibrewal, Srinivas Kruthiventi S. S.

Abstract:

Conventional speaker identification systems often fall short of capturing the diverse variations present in speech data due to fixed-scale architectures. In this research, we propose a CNN-based architecture, USENet, designed to overcome these limitations. Leveraging two key techniques, our approach achieves superior performance on the VoxCeleb 1 Dataset without any pre-training. Firstly, we adopt a U-net-inspired design to extract features at multiple scales, empowering our model to capture speech characteristics effectively. Secondly, we introduce the squeeze and excitation block to enhance spatial feature learning. The proposed architecture showcases significant advancements in speaker identification, outperforming existing methods, and holds promise for future research in this domain.

Keywords: multi-scale feature extraction, squeeze and excitation, VoxCeleb1 speaker identification, mel-spectrograms, USENet

Procedia PDF Downloads 74

Authors: Guowei Hou, Lixin Yu, Wei Zhuang, Hui Qin, Xue Yang

Abstract:

Formal verification is proposed to ensure the correctness of the design and make functional verification more efficient. As cache plays a vital role in the design of System on Chip (SoC), and cache with Memory Management Unit (MMU) and cache memory unit makes the state space too large for simulation to verify, then a formal verification is presented for such system design. In the paper, a formal model checking verification flow is suggested and a new cache memory model which is called “exhaustive search model” is proposed. Instead of using large size ram to denote the whole cache memory, exhaustive search model employs just two cache blocks. For cache system contains data cache (Dcache) and instruction cache (Icache), Dcache memory model and Icache memory model are established separately using the same mechanism. At last, the novel model is employed to the verification of a cache which is module of a custom-built SoC system that has been applied in practical, and the result shows that the cache system is verified correctly using the exhaustive search model, and it makes the verification much more manageable and flexible.

Keywords: cache system, formal verification, novel model, system on chip (SoC)

Procedia PDF Downloads 497

Authors: N. N. Joshi, G. K. Singh

Abstract:

We present the stimuli implementation and verification of a Programmable Peripheral Interface (PPI) 8255. It involves a designing and verification of configurable intellectual property (IP) module of PPI protocol using Verilog HDL for implementation part and System Verilog for verification. The overview of the PPI-8255 presented then the design specification implemented for the work following the functional description and pin configuration of PPI-8255. The coverage report of design shows that our design and verification environment covered 100% functionality in accordance with the design specification generated by the Questa Sim 10.0b.

Keywords: Programmable Peripheral Interface (PPI), verilog HDL, system verilog, questa sim

Procedia PDF Downloads 523

Authors: Ifedapo Francis Awolowo

Abstract:

The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance

Procedia PDF Downloads 368

Authors: S. B. Rathna Kumar, Sale Kranthi, Sandya K. Varudhini

Abstract:

The precise perception of spoken language is influenced by several variables, including the listeners’ native language, distance between speaker and listener, reverberation and background noise. When noise is present in an acoustic environment, it masks the speech signal resulting in reduction in the redundancy of the acoustic and linguistic cues of speech. There is strong evidence that bilinguals face difficulty in speech perception for their second language compared with monolingual speakers under adverse listening conditions such as presence of background noise. This difficulty persists even for speakers who are highly proficient in their second language and is greater in those who have learned the second language later in life. The present study aimed to assess the performance of monolingual (Telugu speaking) and bilingual (Tamil as first language and Telugu as second language) speakers on Telugu speech perception task under quiet and noisy environments. The results indicated that both the groups performed similar in both quiet and noisy environments. The findings of the present study are not in accordance with the findings of previous studies which strongly report poorer speech perception in adverse listening conditions such as noise with bilingual speakers for their second language compared with monolinguals.

Keywords: monolingual, bilingual, second language, speech perception, quiet, noise

Procedia PDF Downloads 389

Authors: LuoJiaoyang, Yu Hongyang

Abstract:

In this paper, we experimented with a new approach to multimodal identification using RGB, RGB-D and voice data. The multimodal combination of RGB and voice data has been applied in tasks such as emotion recognition and has shown good results and stability, and it is also the same in identity recognition tasks. We believe that the data of different modalities can enhance the effect of the model through mutual reinforcement. We try to increase the three modalities on the basis of the dual modalities and try to improve the effectiveness of the network by increasing the number of modalities. We also implemented the single-modal identification system separately, tested the data of these different modalities under clean and noisy conditions, and compared the performance with the multimodal model. In the process of designing the multimodal model, we tried a variety of different fusion strategies and finally chose the fusion method with the best performance. The experimental results show that the performance of the multimodal system is better than that of the single modality, especially in dealing with noise, and the multimodal system can achieve an average improvement of 5%.

Keywords: multimodal, three modalities, RGB-D, identity verification

Procedia PDF Downloads 71

Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato

Abstract:

Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts.

Keywords: forensic accounting, valuation standards, adoption of standards, motivations, benefits, barriers, Isomorphism

Procedia PDF Downloads 173

Authors: A. Rahaf, S. Liyakathunsia

Abstract:

In today’s world, unprecedented operational pressure is faced by banks that test the efficiency, effectiveness, and agility of their business processes. In a typical banking process, a person’s authorization is usually based on his signature on most all of the transactions. Signature verification is considered as one of the highly significant information needed for any bank document processing. Banks usually use Signature Verification to authenticate the identity of individuals. In this paper, a business process model has been proposed in order to increase the quality of the verification process and to reduce time and needed resources. In order to understand the current process, a survey has been conducted and distributed among bank employees. After analyzing the survey, a process model has been created using Bizagi modeler which helps in simulating the process after assigning time and cost of it. The outcomes show that the automation of signature verification process is highly recommended for a banking business process.

Keywords: business process management, process modeling, quality, Signature Verification

Procedia PDF Downloads 429

Authors: Nicodemus M. J. Mbwambo, Yu-Shan Sun, Murali Sitaraman, Joan Krone

Abstract:

This paper presents a generic data abstraction that captures a navigable tree position. The mathematical modeling of the abstraction encapsulates the current tree position, which can be used to navigate and modify the tree. The encapsulation of the tree position in the data abstraction specification avoids the use of explicit references and aliasing, thereby simplifying verification of (imperative) client code that uses the data abstraction. To ease the tasks of such specification and verification, a general tree theory, rich with mathematical notations and results, has been developed. The paper contains an example to illustrate automated verification ramifications. With sufficient tree theory development, automated proving seems plausible even in the absence of a special-purpose tree solver.

Keywords: automation, data abstraction, maps, specification, tree, verification

Procedia PDF Downloads 167