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Full-Text Articles in Business
Online Fraud By Way Of Phishing Emails, Alexis Nixon
Online Fraud By Way Of Phishing Emails, Alexis Nixon
Graduate Scholarly Works
With the rise of people using the Internet more since Covid-19 started, there has been an increase in fraud cases that occur on the internet as well. Some of these frauds occur by way of romance scams, inauthentic products or even investment fraud. The single type of fraud that was researched and discussed below is the use of phishing emails to commit fraud. Here the perpetrator sends out the same email in a mass quantity, with hopes of getting as many people to fall victim to as possible. The email usually looks like it is legitimate and coming from your …
Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown
Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown
Doctor of Business Administration Dissertations
Organizational fraud, a deceitful practice or willful device resorted to with intent to deprive another of his right, or in some manner to do harm or injury, is a growing global concern. While cyberattacks from the outside are more expected, the internal security threat from trusted insiders is responsible for significantly more information compromise than external threats. Information systems make life easier but are increasingly used by employees to perpetrate fraudulent activities. For example, a trusted insider employee with access to sensitive customer databases could misappropriate information and sell it to a competitor for personal gain. These type losses are …
Interpersonal Affect, Accountability And Experience In Auditor Fraud Risk Judgments And The Processing Of Fraud Cues, Jennifer Schafer, Brad Schafer
Interpersonal Affect, Accountability And Experience In Auditor Fraud Risk Judgments And The Processing Of Fraud Cues, Jennifer Schafer, Brad Schafer
Faculty and Research Publications
This paper examines whether auditors’ affect toward client management influences fraud likelihood judgments and whether accountability and experience with fraud risk judgments moderate this effect. This research also explores the process by which affect influences fraud judgments by examining affect’s influence on the evaluation of fraud evidence cues. Results indicate that more positive affect toward the client results in lower fraud likelihood judgments. Accountability is found to moderate this effect, but only for experienced auditors. These findings have implications for fraud brainstorming sessions where all staff levels provide input into fraud risk assessments and because client characteristics are especially salient …
Preventing Fraudulent Financial Reporting, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson
Preventing Fraudulent Financial Reporting, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson
Faculty and Research Publications
Provides information on a study conducted by the Committee of Sponsoring Organizations regarding the detection and prevention of financial fraud. Discussion on the nature of financial frauds; Characteristics of unreliable financial reporting; Views on the role of auditing firms in the prevention of fraud.
Just Say 'No', Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson
Just Say 'No', Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson
Faculty and Research Publications
The article discusses the prevention of financial fraud within corporations and businesses in the United States. The types of individuals named in the U.S. Securities and Exchange Commission (SEC) files are examined. Different fraud techniques are looked at, including sham sales, the recording of conditional sales, and unauthorized shipments. The author discusses the status of firms after fraud disclosure and the implications it has for finance professionals.