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

Marianne Junger*, Victoria Wang, Marleen Schlömer

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review

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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.

Original languageEnglish
Article number13
JournalCrime science
Volume9
Issue number1
DOIs
Publication statusPublished - 9 Jul 2020

Keywords

  • CEO fraud
  • Fraudulent contract
  • Ghost invoice
  • Preventative measures
  • Rational Choice Model
  • Routine Activity Theory

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