A Comparative Study on Detecting Financial and Administrative Corruption Using AI and Real-World Datasets

Authors

  • Noor Walid Khalid Tikrit University / College of Computer Science and Mathematics Author
  • Samer Al-Sammarraie Tikrit University / College of Computer Science and Mathematics Author
  • Saba Hussein Rashid Veterinary medicine Author
  • Baraa Mohammed Veterinary medicine Author

DOI:

https://doi.org/10.25130/jfa.conf.10.5.20

Keywords:

Artificial Intelligence, Machine Learning, Corruption Detection, Financial Corruption, Administrative Corruption, Governance Indicators, Learning

Abstract

This study examines how learners of English as a foreign language use language to create identity, stimulate motivation, and manage cognitive stress in AI-mediated learning contexts. The study emphases on the sociocultural backgrounds of the learners. The analysis involves a thematically sensitive discourse coding aligned with Self-Determination Theory, Sociocultural Theory, and Cognitive Load Theory. The study is grounded on semi-structured interviews with fifteen students from two university faculties. The findings reveal that learner strategies were to employ narrative discourses and evaluative language to confirm identity or reduce linguistic dominance. Students also use metaphors and temporal markers to describe cognitive load. Peer and teacher prompts, as well as AI tools, also reflect the learners' identities. It was revealed that contextual factors, such as ways of peer interaction, resource limits, and faculty norms stimulus the occurrence and understanding of these practices. The study shows that in AI-enhanced classrooms, language practise assists as a medium that supports sociocultural bonds and makes motivational dynamics more stable. These findings support the proposal of pedagogical approaches which are identity-sensitive, feedback designed linguistic approaches, and assessments which are aware of the discourse of AI tools in EFL contexts. The study is an attempt to add to the improvement of applied linguistics in the field of technology-mediated language acquisition, by focusing on the discourse as a way to access motivational experience and linking the micro-level linguistic practices to larger sociocultural processes. .

Downloads

Download data is not yet available.

References

Pearson, K. (1901). On lines and planes of closest fit to systems of points in space. Philosophical Magazine, 2(11), 559–572. https://doi.org/10.1080/14786440109462720

World Bank. (2016). The cost of corruption worldwide. Washington, DC: World Bank Publications. https://doi.org/10.1596/978-1-4648-0867-0

Gasanova, O., Medvedev, D., & Komotskiy, I. (2017). Corruption and its macroeconomic effects. Economic Policy Review, 23(3), 56–78. https://doi.org/10.2139/ssrn.2938475

United Nations Development Programme (UNDP). (2024). Human development report 2024: Governance and corruption. https://www.undp.org/publications

Stockemer, D. (2018). Predicting corruption using AI models: Evidence from global datasets. Journal of Comparative Policy Analysis, 20(5), 427–445. https://doi.org/10.1080/13876988.2018.1456223

Sun, W., & Medaglia, R. (2019). Machine learning applications in corruption research. Government Information Quarterly, 36(4), 101393. https://doi.org/10.1016/j.giq.2019.05.001

Tang, Y., Chen, S., & Zhang, L. (2019). AI in financial fraud detection: A review. Expert Systems with Applications, 126, 270–285. https://doi.org/10.1016/j.eswa.2019.02.017

Zhang, H., Li, X., & Wu, J. (2021). Deep learning for predicting corruption risks: Evidence from public datasets. Information Processing & Management, 58(6), 102678. https://doi.org/10.1016/j.ipm.2021.102678

Transparency International. (2023). Corruption perception map 2023. https://www.transparency.org/en/cpi/2023

Rose-Ackerman, S., & Palifka, B. J. (2016). Corruption and government: Causes, consequences, and reform (2nd ed.). Cambridge University Press.

Kaggle. (n.d.). Credit card fraud detection dataset. https://www.kaggle.com/datasets/mlg-ulb/creditcardfraud

Transparency International. (n.d.). Corruption perceptions index (CPI). https://www.transparency.org/en/cpi

Kaufmann, D., & Kraay, A. (2024). The Worldwide Governance Indicators: Methodology and 2024 update (World Bank Policy Research Working Paper No. 10952). World Bank. https://www.govindicators.org

Springer, N. W. K. (2025). Data pre-processing in machine learning-based corruption detection. Springer. https://link.springer.com/series/15179

Ahmed, I., Naseer, S., & Mahmood, Z. (2023). Predictive-analysis-based machine learning model for fraud detection with boosting classifiers. Journal of Intelligent & Fuzzy Systems, 44(3), 3451–3462. https://doi.org/10.3233/JIFS-223157

Katiyar, S., Kumar, A., & Kannan, R. (2025). CatBoost and AdaBoost-based approaches for imbalanced financial datasets. Future Generation Computer Systems, 152, 327–339. https://doi.org/10.1016/j.future.2024.11.005

Rusakov, K., Zhelezniakova, A., & Chugunov, A. (2021). Fraud detection in credit cards using logistic regression. International Journal of Advanced Computer Science and Applications, 12(12), 650–656. https://doi.org/10.14569/IJACSA.2021.0121275

Doostmohammadi, R., & Nassajian, M. (2019). Credit card fraud detection using Naïve Bayes model. International Journal of Advance Research, Ideas and Innovations in Technology, 5(3), 123–128.

Taunk, K., De, S., Verma, S., & Swetapadma, A. (2019). A brief review of nearest neighbor algorithm for learning and classification. In 2019 International Conference on Intelligent Computing and Control Systems (ICCS) (pp. 1255–1260). IEEE. https://doi.org/10.1109/ICCS45141.2019.9065747

Sothe, N., Kumar, S., & Sharma, P. (2020). Credit card fraud detection using decision tree and random forest. International Journal of Innovative Technology and Exploring Engineering, 9(3), 1103–1107. https://doi.org/10.35940/ijitee.C8313.019320

Opitz, J. (2024). A closer look at classification evaluation metrics and a critical reflection of common evaluation practice. Transactions of the Association for Computational Linguistics, 12, 820–836. https://doi.org/10.1162/tacl_a_00675

Tuarob, S., Tatiyamaneekul, P., Pongpaichet, S., Tawichsri, T., & Noraset, T. (2025). Beyond administrative reports: A deep learning framework for classifying and monitoring crime and accidents leveraging large-scale online news. Neural Computing and Applications, 37, 7183–7205. https://doi.org/10.1007/s00521-024-10833-8

Bhandari, H. N., Rimal, R. P., & Wang, Q. (2024). Implementation of deep learning models in predicting ESG index volatility: A comparative study. Financial Innovation, 10(75). https://doi.org/10.1186/s40854-023-00604-0

Downloads

Published

2026-03-07

How to Cite

A Comparative Study on Detecting Financial and Administrative Corruption Using AI and Real-World Datasets. (2026). Journal of Al-farahidi’s Arts, 10(5), 408-429. https://doi.org/10.25130/jfa.conf.10.5.20