{"title":"Fraud against businesses both online and offline: crime scripts, business characteristics, efforts, and benefits","authors":"Marianne Junger, Victoria Wang, Marleen Schlömer","doi":"10.1186/s40163-020-00119-4","DOIUrl":null,"url":null,"abstract":"<p>This study analyses 300 cases of fraudulent activities against Dutch businesses, 100 from each of the following three categories: CEO-fraud, fraudulent contract, and ghost invoice. We examine crime scripts, key characteristics of targeted businesses, and the relationship between input criminal effort and output financial benefit. Results indicate that whilst all CEO-frauds are conducted online, most of the fraudulent contracts and ghost invoices are undertaken via offline means. Both Routine Activity Theory and Rational Choice Model are evidenced-fraudsters clearly take the business size and seasonality into account, and the input criminal effort and output criminal benefit are positively correlated. Having vigilant employees is evidenced as the most effective way of fraud prevention, both online and offline.</p>","PeriodicalId":37844,"journal":{"name":"Crime Science","volume":null,"pages":null},"PeriodicalIF":3.1000,"publicationDate":"2020-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Crime Science","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1186/s40163-020-00119-4","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"CRIMINOLOGY & PENOLOGY","Score":null,"Total":0}
引用次数: 0
Abstract
This study analyses 300 cases of fraudulent activities against Dutch businesses, 100 from each of the following three categories: CEO-fraud, fraudulent contract, and ghost invoice. We examine crime scripts, key characteristics of targeted businesses, and the relationship between input criminal effort and output financial benefit. Results indicate that whilst all CEO-frauds are conducted online, most of the fraudulent contracts and ghost invoices are undertaken via offline means. Both Routine Activity Theory and Rational Choice Model are evidenced-fraudsters clearly take the business size and seasonality into account, and the input criminal effort and output criminal benefit are positively correlated. Having vigilant employees is evidenced as the most effective way of fraud prevention, both online and offline.
期刊介绍：
Crime Science is an international, interdisciplinary, peer-reviewed journal with an applied focus. The journal''s main focus is on research articles and systematic reviews that reflect the growing cooperation among a variety of fields, including environmental criminology, economics, engineering, geography, public health, psychology, statistics and urban planning, on improving the detection, prevention and understanding of crime and disorder. Crime Science will publish theoretical articles that are relevant to the field, for example, approaches that integrate theories from different disciplines. The goal of the journal is to broaden the scientific base for the understanding, analysis and control of crime and disorder. It is aimed at researchers, practitioners and policy-makers with an interest in crime reduction. It will also publish short contributions on timely topics including crime patterns, technological advances for detection and prevention, and analytical techniques, and on the crime reduction applications of research from a wide range of fields. Crime Science publishes research articles, systematic reviews, short contributions and theoretical articles. While Crime Science uses the APA reference style, the journal welcomes submissions using alternative reference styles on a case-by-case basis.
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