Open Access. Powered by Scholars. Published by Universities.®
Social and Behavioral Sciences Commons™
Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Social and Behavioral Sciences
A Curriculum For Teaching Information Technology Investigative Techniques For Auditors, Grover S. Kearns
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 …
The Role Of Power And Negotiation In Online Deception, Chad Albrecht, Conan C. Albrecht, Jonathan Wareham, Paul Fox
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 …