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Suffolk Oct2017

Fraud Semantic Map, Aug 11 2017
by

Sonia Gantman

on 29 October 2018

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Transcript of Suffolk Oct2017

Conceptual Structure
of Fraud Research and Its Dynamics

E. Sutherland, "White collar crime" (1949)
Donald Cressey, 1950 - Fraud Triangle.

Haven't been
revised for
50 years!

Sonia Gantman (Providence College)
Dmitry Zinoviev (Suffolk University)

Sarbanes-Oxley (2002)
:
measures for fraud prevention and detection
penalties for commiting fraud
PCAOB (2004):
top priorities in standard-setting
Academic Studies:
Dorminey et al., 2012
accounting
and auditing
criminology
law
organizational
behavior
psychology
sociology
ethics
Information
Systems
???

Cooper, D. J., Dacin, T., & Palmer, D. (2013).
Fraud in accounting, organizations and society: Extending the boundaries of research.
Accounting, Organizations and Society
, 38(6–7), 440–457:



re-conceptualize the notion of fraud
broaden the context for its analysis
"examine the technologies of fraud"
Method
: Semantic network analysis

Data
:
13,416 academic peer-reviewed articles from 3,200 journals
Published between 1995 and 2016
Stored by EBSCO collections
Include "fraud" or "fraudulent" in the metadata (title, abstract, keywords, tags)

Rapidly declining
: fraud in science;
Slowly declining:
white collar crime, crime in general, ethics, consumer fraud, Internet fraud, fraud prevention and investigation, Medicaid fraud;
Rising and then declining
: identity theft and computer security;
Slowly rising
: data mining and statistics;
Rapidly rising
: adulteration.

2009-2016
Analysis of 50 most frequent synsets identifies five groups:
Confirms previous observations:
under-employing the behavioral perspective
almost no interest in understanding of how the actual fraud is carried out
Shows signs of expanding the scope
of fraud-focused research to organizational and societal level
Giant Connected Component (GCC) of 681 nodes
Contribution:
A big stride toward understanding of current interests in the research community regarding fraud issues.
Method validation
Possible next steps:
Building a map of accounting journals only
Other keywords: "Cybercrime"
Other data sources: practitioner oriented leterature
each connection = at least 3 co-occurences in the same article
Comission of Threadway Committee (1987)
SAS 99 (2002)

Wolfe & Hermanson, 2004
Opportunity
The Fraud Diamond
Kassem
&
Higson,
2012
The New
Fraud
Triangle
Ratio-
nalization
Capability
Incentive
Opportunity
Motivation
Capabilities
Personal
Integrity
Fraud-related research under-employs the behavioral perspective and does not look into the technical details of fraud activities.
Slight increase in the interest to fraud issues on organizational and societal level
Accounting/Audit reseach dominates the fraud related literature. Strong connection to Ethics.
Acc/Audit literature - IT and Cybersecurity:
insider trading, credit cards, eCommerce
data analytics
Cybersecurity
Ultimate goal:
Identifying the trends and gaps in fraud scholarship, and proposing directions for future research.
Suffolk University, Oct 26 2017
Technology???
1995-2002
2003-2008
Semantic distances of the Acc&Audit and Cybersecurity from other clusters and from each other
Longitudinal analysis
Cybersecurity is used with terms from other clusters slighly more
Acc&Audit becomes more isolated
Temporal dynamics:
Cybersecurity slowly intergrates with orher disciplines
Audit becomes more isolated
Full transcript