Fraud against businesses both online and offline: crime scripts, business characteristics, efforts, and benefits

IF 3.1 Q1 CRIMINOLOGY & PENOLOGY
Marianne Junger, Victoria Wang, Marleen Schlömer
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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.

针对企业的在线和离线欺诈:犯罪脚本、企业特点、努力和收益
本研究分析了 300 起针对荷兰企业的欺诈活动案件,以下三类案件各占 100 起:CEO 欺诈案、欺诈合同案和幽灵发票案。我们研究了犯罪脚本、目标企业的主要特征以及投入的犯罪努力与产出的经济利益之间的关系。结果表明,虽然所有的首席执行官欺诈都是在网上进行的,但大多数欺诈合同和虚假发票都是通过离线方式进行的。例行活动理论和理性选择模型都证明了这一点--欺诈者显然考虑到了企业规模和季节性,而且投入的犯罪努力和产出的犯罪收益呈正相关。无论在线还是离线,提高员工的警惕性都被证明是最有效的防欺诈方法。
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来源期刊
Crime Science
Crime Science Social Sciences-Cultural Studies
CiteScore
11.90
自引率
8.20%
发文量
12
审稿时长
13 weeks
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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