Degree Type

Dissertation

Date of Award

2014

Degree Name

Doctor of Philosophy

Department

Theses & dissertations (College of Business)

First Advisor

Brian Mennecke

Abstract

Fraud has expanded in frequency as e-commerce has become a dominant part of business strategy and found widespread use. Previous research in the Information Systems domain has focused on how the adoption of technology influences behavioral decisions, and previous research in the accounting domain has typically explored why people choose to commit fraud. However, a holistic model of how technology influences a person's decision to commit a criminal act, such as fraud, is underrepresented. This manuscript explores how the characteristics of the technologies being used to facilitate e-commerce transactions affect the complex cognitive and social processes that result in fraud. The fraud triangle is a useful and widely supported representation of the elements necessary for a perpetrator to engage in fraud: a perceived pressure that motivates action, a perceived opportunity to successfully deceive another individual, and the ability to rationalize an act of fraud. By combining extant research in the fields of accounting and information systems, this manuscript incorporates the fraud triangle into a behavioral model that can be used to measure how the capabilities of the technologies being used to facilitate online transactions influence a person's decision-making processes and, ultimately, their choices related to fraudulent behaviors.

DOI

https://doi.org/10.31274/etd-180810-1800

Copyright Owner

Andrew Justin Harrison

Language

en

File Format

application/pdf

File Size

171 pages

Share

COinS