Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Legal Studies

PDF

2006

Embry-Riddle Aeronautical University

Cybercrime

Articles 1 - 2 of 2

Full-Text Articles in Law

A Curriculum For Teaching Information Technology Investigative Techniques For Auditors, Grover S. Kearns Jan 2006

A Curriculum For Teaching Information Technology Investigative Techniques For Auditors, Grover S. Kearns

Journal of Digital Forensics, Security and Law

Recent prosecutions of highly publicized white-collar crimes combined with public outrage have resulted in heightened regulation of financial reporting and greater emphasis on systems of internal control. Because both white-collar and cybercrimes are usually perpetrated through computers, internal and external auditors’ knowledge of information technology (IT) is now more vital than ever. However, preserving digital evidence and investigative techniques, which can be essential to fraud examinations, are not skills frequently taught in accounting programs and instruction in the use of computer assisted auditing tools and techniques – applications that might uncover fraudulent activity – is limited. Only a few university-level accounting classes ...


The Role Of Power And Negotiation In Online Deception, Chad Albrecht, Conan C. Albrecht, Jonathan Wareham, Paul Fox Jan 2006

The Role Of Power And Negotiation In Online Deception, Chad Albrecht, Conan C. Albrecht, Jonathan Wareham, Paul Fox

Journal of Digital Forensics, Security and Law

The purpose of this paper is to advance theoretical understanding of the important role of both power and negotiation during online deception. By so doing, the paper provides insight into the relationship between perpetrator and victim in Internet fraud. The growing prevalence of Internet Fraud continues to be a burden to both society and individuals. In an attempt to better understand Internet fraud and online deception, this article attempts to build an interactive model, based upon the dimensions of power and negotiation from the management and psychology literature. Using the model presented, the article examines the effects of the Internet ...