Digital Commons Network^™

A Study On Online Romance Fraud And National Security: A Ghanaian Perspective, Osmond B. Kabah

Doctoral Dissertations and Projects

One of the most prevalent cybercrimes is online romance fraud, where the perpetrators prey on individuals looking for love on various platforms. The crime, widespread on dating apps and social media, is typified by scammers starting a relationship and then defrauding the gullible victims of their money. Ghana is one of the countries whose citizens have been victims of these swindlers, and the national security apparatus is increasingly receiving reports of online financial victimization. This qualitative study aims to explore the issue in the country from a national security perspective. This study investigates what motivates the perpetrators of this crime …

Capitalizing On Crisis: A Statistical Analysis Of Federal Funding And The Surge In White-Collar Criminal Activity During The Covid-19 Pandemic, Lee R. Gibson

Doctoral Dissertations and Projects

The COVID-19 pandemic ushered in a new era that has forever changed how people work, communicate, and socialize. The pandemic also brought one of the most significant influxes of financial assistance to individuals, businesses, educational institutions, and state and local governments that has ever been seen. This massive infusion of cash, which was orchestrated and managed by the federal government, was instituted in a manner that provided quick relief with little ability for oversight, resulting in every assistance program experiencing high rates of fraudulent activity. This project aims to understand if the levels of white-collar crime increase during a disaster, …

Crossed Wires: How Current Federal Laws And Regulations Are Inadequate At Protecting Consumers From Sophisticated Wire Fraud Schemes, Emily Brafman

University of Miami Business Law Review

The shift to digital banking has redefined the financial services industry, allowing consumers to conduct everyday transactions, such as wire transfers, at the touch of a button. However, this convenience comes at a steep price: as digital banking becomes the norm, consumers are increasingly exploited by sophisticated cybercriminals, enabled by a legal system that is ill-equipped to handle modern phishing and wire fraud schemes, ultimately draining consumer accounts. Unfortunately, existing protective measures, such as the Electronic Funds Transfer Act (EFTA) and the Uniform Commercial Code (UCC), have proven to be outdated and inadequate to address the unique risks posed by …

The Effect Of Moral Potency On Employee Fraud Motive In Organizations, John Kopalchick Iii

PhD in Organizational Leadership

This study examined the drivers of employee fraud behavior. The theory of planned behavior served as the foundation for understanding how moral potency related to employee fraud motive. A sample of 102 auditors and audit-related professionals completed a survey on fraudsters’ behavioral traits. Using quantitative, nonexperimental methods, this study employed correlational and predictive statistical tests to examine the relationship between moral potency and employee fraud motive. Results showed no significant relationship between moral potency and employee fraud motive. The study filled a gap by applying quantitative methods, specifically the employee fraud motive scale, to understand employee fraud behavior in a …

Cognitive Processing’S Role In Preventing Consumer Scams, Lana Waschka, Marcus Cunha Jr.

AMTP Proceedings 2025

Building on the findings of prior Unconscious Thought Theory (UTT) research, which showed how utilizing unconscious processing allowed participants to better identify lies (Reinhard, et al., 2011), the current work proposes a potential solution for consumers to identify and avoid complex scams and frauds: the use of distraction/ unconscious thought while processing information about scams. Through the course of three studies, we find evidence in support of the hypothesis and identify a moderated (relationship status) mediation (materialism) and that the main relationship is moderated by low self-esteem.

This work contributes to the literature by extending the application of unconscious thinking …

Everything New Is Old Again: The Coming Metaverse, Platforms As Premises, And Addressing Harms That Occur Behind The Veil Of Scale, Lara Putnam, Jena Martin

Faculty Articles

Increasingly, social media companies have engaged in the creation, development, and deployment of "worlds" within a virtual reality setting, leading to significant interactions among users within these engineered spaces. However, this expansion has also been accompanied by harms. While some harms are unique to immersive reality technology, many mirror harms that occur in the analog environment, including fraud, theft, verbal abuse, and child sexual exploitation. Others replicate harms that have already exploded in non-immersive online spaces, including image-based sexual exploitation, cyberstalking, and invasion of privacy. Unfortunately, the architecture and infrastructure of these spaces has created what we coin here to …

Mitigating Credit Card Fraud In European Countries, Gurninder Singh

Electronic Theses, Projects, and Dissertations

The detection of credit card fraud is essential to lower monetary losses and boost consumer trust in financial institutions. The effectiveness of two machine learning models, the Hidden Markov Model (HMM) and Logistic Regression, in identifying credit card fraud was examined in this study. Data was gathered from a large dataset of transaction records to analyze each model's projected accuracy, precision, and recall. The research questions addressed are: (Q1) In terms of recognizing credit card fraud, how do artificial neural networks and decision trees perform differently? (Q2) What are the comparative accuracy levels of Markov versus Logistic Regression when it …

Pig Butchering In Cybersecurity: A Modern Social Engineering Threat, Sharon L. Burton, Pamela D. Moore

Publications

Pig butchering is an escalating cybersecurity threat that exploits social engineering to build trust and execute financial fraud. The relevance of this research problem lies in the growing incidence and sophistication of these scams, which have severe financial and psychological impacts on victims. The main purpose of this research is to uncover the methods used in pig butchering scams and their impact on individuals and businesses. The research focuses on digital platforms such as social media, dating apps, and professional networking sites, chosen for their wide user bases and the ease of establishing personal connections. The study period encompasses recent …

The Discipline Of Rudy Giuliani And The Real Fraud Of The 2020 Election, George M. Cohen

Catholic University Law Review

In Matter of Giuliani, the New York Appellate Division held that Rudy Giuliani’s knowingly false statements of fact during the period after the 2020 presidential election violated the Rules of Professional Conduct and warranted interim suspension of his license. This paper argues that the court reached the right result but did not use the best rule and the best rationale. Instead of focusing on Giuliani’s conduct as a series of false statements in support of a “narrative,” the better approach would have been to call it what it was: fraud. Although the fraud was not “transactional,” fraud, Giuliani’s false …

Fraud In Genetic Testing: Swindling The System, Rachel Notestine, Rachel Notestine, Claire N. Singletary

Dissertations and Theses (Open Access)

Healthcare fraud comprises a sizable portion of the United States healthcare expenditure and inflicts strain on payors, patients, and the healthcare system overall. The genetic testing industry is rapidly growing which provides a multitude of fraud opportunities. There is limited research exploring genetic testing fraud, although federal organizations have highlighted it as an issue. In this study, a retrospective review of federal websites, news articles, and a legal database identified 42 cases of fraud involving outpatient genetic testing published between February 2019 and December 2023. These cases were analyzed for themes via inductive conventional content analysis. Themes of fraudulent activity …

Ability To Reduce Gram Scams Through Educational Intervention, Ellis Garel

Scripps Senior Theses

Objective: This study aims to understand why people fall for scams and seeks to explore what interventions for scam prevention are the most effective in older adults. Participants: Approximately 686 participants aged 65 and above will be randomly assigned to view one of four intervention types: celebrity endorsement PSA, community-based PSA, personal advice from a family member, or the control group. Method: A path analysis will be conducted to examine how the type of intervention, gender of the participant, and history of financial fraud, mediated through concerns and susceptibility to scams, impact the propensity to fall for a hypothetical scam …

Board Ethical Commitment And Corporate Performace: A Qualitative Perspective, Ahmad Saiful Azlin Puteh Salin, Zubaidah Ismail, Malcolm Smith

Research outputs 2022 to 2026

The purpose of the study is to explore the responsibilities of directors in creating a good ethical culture in their organisation and examine whether good ethical practices are able to enhance a company’s performance. To achieve this purpose, face-to-face semi-structured interviews with directors as the respondents are employed as a data collection method. This study found that board ethical commitments are necessary elements for sustaining the good performance of a company. The planning and monitoring of these ethical practices are the responsibilities of the board of directors, which then will be executed by top management, led by the chief executive …

Advance Fee Fraud On The Increase: The Shield Of Support Over The Victims, Ovenseri Ven Ogbebor

Doctoral Dissertations and Projects

This research study addresses the activities of Advance Fee Fraudsters whose activities sometimes impact the status and life of their victims. Research to date appears to have focused on crime, Advance Fee Fraud, and its techniques. The intent of this study is to take the reader through the various types of Advance Fee Fraud (AFF) with special attention to how the victims may get help, an aspect of AFF that has been greatly neglected by previous researchers who mainly focus on the techniques and modus operandi of the fraudsters. Until recently, the concept of AFF was limitedly known, but with …

Toward A Multilevel Sociology Of Fraud, Brooke Harrington, Camilo Arturo Leslie

Northwestern University Law Review

This Essay applies a distinctively sociological multilevel analysis to fraud to provide novel insights and recommendations on an old problem. Rather than treating fraud as a problem of “criminogenic environments” or of individual psychologies and motivations, this multilevel analysis investigates the ways in which individuals (the micro level) interact with organizations (the meso level) and institutional systems (the macro level) to produce fraud. We illustrate these interactions and the insight that an interactive analysis can provide by using ethnographic data from an in-depth case study of the R. Allen Stanford offshore financial fraud. The case, which occurred in the Caribbean …

The Persistent Limits Of Fraud Prevention In Historical Perspective, Emily Kadens

Northwestern University Law Review

Fraud has been ubiquitous throughout history, and so have the methods of fraud prevention. History demonstrates that no anti-fraud measures have fully succeeded in eliminating deceptive market behavior. Instead, this Essay uses evidence from premodern England to argue that societies and individual contracting parties balance tolerating a certain amount of fraud against the costs of fraud prevention.

Auditing Overseas: How The United States Can Learn From Recent Financial Audit Reform In The United Kingdom, Daniel Damitio

Northwestern University Law Review

Financial auditing is one of the cornerstones of an effective capital market structure. When performed correctly, an independent financial audit provides investors with the security they need to effectively transact based on company disclosures. When this system fails, however, the results for investors and the economy as a whole can be devastating. In recognition of this danger, the market for financial auditing in the United States is regulated by a number of governmental and nongovernmental bodies charged with maintaining its health and effectiveness. But stakeholders within the U.S. market and government have criticized these regulators for failing to adequately respond …

Overdue Credit: Credit Management, Crime, And Immigrants In Early Twentieth Century United States, Enrique Salas-Limon

CGU Theses & Dissertations

This thesis uses the theory of racial capitalism to examine the joined histories of Arab American immigrants and the professionalization of credit management in the early twentieth century. The history of early Arab Americans has previously been told as a clichéd story of upward mobility and financial success without much documented interaction between the Arab immigrant and real economic institutions, such as banks and credit bureaus. This thesis brings to light previously unknown documentations of Arab American and Arab immigrant alleged criminals in the publications of the National Association of Credit Men, or NACM. As the largest credit management and …

Vulnerable Fraudsters: Reverse Affinity Fraud In Cases Of Public Hoaxes, Caroline E. Vordtriede

Criminal Law Practitioner

This Article examines reverse affinity fraud, which is affinity fraud in the context of public hoaxes. In traditional affinity fraud the fraudster targets a vulnerable group, whereas in cases of public hoaxes the fraudster portrays herself as part of a vulnerable group and targets the well-meaning and sympathetic general public. This Article explores the mindset and characteristics of vulnerable fraudsters in reverse affinity frauds by analyzing the cases of Sherri Papini and Lacey Spears. Both Papini and Spears utilized social media and online giving sites to defraud the public, and their cases highlight the unique challenges prosecutors have in proving …

Exploring Strategies To Protect Nonprofit Organizations’ Assets From Fraud, Georjean W. Trinkle

Walden Dissertations and Doctoral Studies

Community action agencies serve low-income individuals, families, and communities. Community action agencies may be at risk of fraud if they do not have board members with the knowledge to implement effective governance strategies to protect the organization's assets from fraud. Grounded in agency theory, the purpose of this qualitative multiple case study was to explore effective governance strategies that some community action board members use to protect their organization's assets from fraud. The participants were three board members of two community action agencies in New Jersey who implemented effective governance strategies to protect the organization's assets from fraud. Data were …

The Waiting Game: Who Benefits From Recovered Assets Associated With Venezuelan State Corruption? Remission As A Solution, Alejandro Rodriguez Vanzetti

FIU Law Review

The Bolivarian Republic of Venezuela (“Venezuela”) has, and continues to undergo, significant political and economic challenges stemming from government corruption. In response, the United States government has seized assets of current or former Venezuelan state officials associated with criminal wrongdoing, imposed sanctions on Nicolas Maduro’s government, and proposed legislation to combat corruption. The Department of Justice (“DOJ”) has led dozens of prosecutions against those responsible for these crimes through its use of asset forfeiture, a critical tool in the recovery of illicit proceeds. An estimated $300 billion of these assets are held in South Florida alone, with $1.5 billion identified …

Artful Deception: The Multilevel Marketing Industry's Use Of Smoke And Mirrors To Hide Their Pyramid-Shaped Truths, Hailey Stauffer-Person

Lewis & Clark Law Review

In the United States, the line between financial fraud and legal business opportunity is blurry at best. Multilevel marketing companies have mastered the art of walking in the gray area while avoiding the majority of government regulators. In 2020, the direct sales industry experienced over $40 billion in sales and involved over 7 million Americans as distributors. Countless Americans fall victim to multilevel marketing frauds each year and the U.S. government has done little to protect them from the industry’s inherent manipulation. The recent growth of the industry during the COVID-19 pandemic and the defeat of President Donald Trump has …

“Elder Scam” Risk Profiles: Individual And Situational Factors Of Younger And Older Age Groups’ Fraud Victimization, Katalin Parti

International Journal of Cybersecurity Intelligence & Cybercrime

In an attempt to understand how differently fraud works depending on a victim’s age, we have examined the effects of situational (lifestyle-routine activities), self-control, and sociodemographic variables on scam victimization across age groups. The analysis was carried out on a national sample of 2,558 Americans, representative by age, sex, and race, and includes additional factors such as their education, living arrangement, employment, and propensity for reporting a crime or asking for help. The results substantiate research findings of the contribution of self-control and LRAT in predicting victimization in general but could not identify major situational and individual differences between older …

Deceptive Appeals And Cognitive Influences Used In Fraudulent Scheme Sales Pitches, Rafael J. Toledo

USF Tampa Graduate Theses and Dissertations

Fraud schemes exploit the complex interplay that results from utilizing deceptive appeals to activate underlying cognitive influences. This study was designed, first, to identify the deceptive appeals present in the messaging of fraudulent schemes and, second, to identify the underlying cognitive influences being exploited by the deceptive appeals utilized. Findings reveal that effectively used deceptive appeals work to keep viewers’ mental processes in a state of cognitive ease. This state allows cognitive influences--such as heuristics, cognitive biases, and the System 1 mind--to remain in control of mental processing; however, System 1 is prone to accept deceptive beliefs. The results of …

The Implications Of Fraud On Non-Shareholder Stakeholders, Chasen P. Spicer

Senior Theses

Popular news outlets such as The New York Times or The Wall Street Journal frequently release articles detailing the financial losses incurred by shareholders of a company that have recently been publicly exposed for their fraudulent activities (Shumsky, 2018; Whitmire, 2005). Given that shareholders are visibly impacted by fraud, it is also reasonable to believe that other stakeholders experience repercussions from the fraudulent activities carried out by the company (Velikonja, 2013). To provide more insight into the implications of fraud incurred by non-shareholder stakeholders, I conduct a case study analysis of HealthSouth’s various fraudulent activities between the years of 1997 …

Fraud Detection In Financial Services Using Machine Learning, Khalifa Alsenaani

Theses

The banking industry is an important part of modern actions as it manages the movement of funds between different parties. However, this area is synonymous with some cases of fraud where people are being swindled their money, illegal transactions are being made and others.

The complexity of ensuring that transactions stay legitimate has since made it almost impossible to regulate fraud in this industry correctly. This report presents an approach that utilizes Machine Learning techniques to build a model that detects fraudulent transactions and flags them. The approach utilizes a dataset that contains a collection of observation points on transactions …

Dynamics Of Dark Web Financial Marketplaces: An Exploratory Study Of Underground Fraud And Scam Business, Bo Ra Jung, Kyung-Shick Choi, Claire Seungeun Lee

International Journal of Cybersecurity Intelligence & Cybercrime

The number of Dark Web financial marketplaces where Dark Web users and sellers actively trade illegal goods and services anonymously has been growing exponentially in recent years. The Dark Web has expanded illegal activities via selling various illicit products, from hacked credit cards to stolen crypto accounts. This study aims to delineate the characteristics of the Dark Web financial market and its scams. Data were derived from leading Dark Web financial websites, including Hidden Wiki, Onion List, and Dark Web Wiki, using Dark Web search engines. The study combines statistical analysis with thematic analysis of Dark Web content. Offering promotions …

Earnings Management In Response To Fair Treatment: The Roles Of Organizational Identity And Moral Identity, Kimberly M. Bates

Management Dissertations - Archive

Fraud continues to be an issue that organizations face globally, losing an estimated 5% of annual revenue for a total of $4.5 trillion globally. However, fraudulent behavior is difficult to study due to the unacceptable nature of it. I provide researchers with an adapted measure of earnings management that mitigates the socially undesirable act of earnings management which can suppress findings in self-reported studies. Additionally, based on the target similarity model, my dissertation considers accountants’ perception of fair treatment by the organization on willingness to engage in earnings management benefiting the organization. I survey 123 financial and managerial accountants to …

Fraud In The Elderly Community, Brian Castelle

Capstone Projects and Master's Theses

Lack of knowledge and experience with the fast-changing technology tools makes the elderly community vulnerable to fraud. The consumer and environmental protection division at the Monterey County District Attorney’s Office is serving an increasing number of adults impacted by fraud crimes in the County. This capstone project addresses this issue by increasing awareness around fraud, with a focus on the elderly population. The project consisted of implementing an awareness campaign focused on creating education messages about fraud risks for the elderly community in collaboration with local agencies and senior living centers. Printed materials and social media were used to reach …

Strategies For Developing And Implementing Internal Controls For Mitigating Retail Consumer Fraud, Anna Marie Foye

Walden Dissertations and Doctoral Studies

The lack of consumer fraud internal controls can destroy a small business. Small retail business owners who do not practice good internal controls are susceptible to early failure. Using the fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies small retail business owners use to develop and implement internal controls for mitigating retail consumer fraud. Participants consisted of four small retail business owners in the Southeastern United States who practiced effective internal controls. Data were collected from semistructured interviews and financial documents and analyzed using thematic analysis. Three themes emerged: financials, monitoring, and segregation …

Strategies To Prevent Occupational Fraud In The Financial Sector, Cecile Alicia N. Mccormack

Walden Dissertations and Doctoral Studies

Financial business leaders who experience significant occupational fraud lose substantial profits. With a greater understanding of the antifraud strategies needed to protect profit margins, leaders may be able to improve the long-term sustainability of their firms. Grounded in the fraud diamond theory, the purpose of this qualitative single-case study was to explore strategies financial business managers use to prevent occupational fraud in Kingston, Jamaica. Data were collected from semistructured interviews and documents such as annual reports, training and development manuals, policy and procedure manuals, and financial performance reports. The participants were four managers who worked in a Kingston-based financial organization …