Start Date

14-12-2012 12:00 AM

Description

Interpersonal fraud is a complex social action constituted by a series of dependent events and an accurate representation of this interaction requires the examination of both the victim and perpetrator in fraudulent exchanges. IS domain research on e-commerce provides behavioral models that can be used to describe a victim’s perspective on fraud in online commerce. Similarly, research in the accounting domain has developed the fraud triangle, a behavioral model that describes a perpetrator’s perspective in committing fraud. There is limited research exploring how the use of technology affects fraudulent behaviors despite a growing interest in studying computer mediated deception. We draw on research from the IS and accounting domains about the fraud triangle, e-commerce, and computer-mediated deception to develop a two-sided model that combines victim and perpetrator behaviors. The proposed model more accurately depicts the complex nature of the social exchanges between fraud victims and perpetrators that result in fraud.

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Dec 14th, 12:00 AM

An Empirical Study of a Two-Sided Model of Fraudulent Exchange

Interpersonal fraud is a complex social action constituted by a series of dependent events and an accurate representation of this interaction requires the examination of both the victim and perpetrator in fraudulent exchanges. IS domain research on e-commerce provides behavioral models that can be used to describe a victim’s perspective on fraud in online commerce. Similarly, research in the accounting domain has developed the fraud triangle, a behavioral model that describes a perpetrator’s perspective in committing fraud. There is limited research exploring how the use of technology affects fraudulent behaviors despite a growing interest in studying computer mediated deception. We draw on research from the IS and accounting domains about the fraud triangle, e-commerce, and computer-mediated deception to develop a two-sided model that combines victim and perpetrator behaviors. The proposed model more accurately depicts the complex nature of the social exchanges between fraud victims and perpetrators that result in fraud.