Identifying Fraud in Online Auctions: A Case Study
| Autor: | Alexey Nikitkov, Gail Lynn Cook, Darlene Bay, Jerko Grubisic |
|---|---|
| Rok vydání: | 2014 |
| Předmět: |
Value (ethics)
business.industry media_common.quotation_subject Internet privacy Deception Term (time) Online auction Critical thinking skills Accounting Accounting information system ComputingMilieux_COMPUTERSANDEDUCATION Common value auction Psychology business Database transaction Finance media_common |
| Zdroj: | Accounting Perspectives. 13:283-299 |
| ISSN: | 1911-382X |
| DOI: | 10.1111/1911-3838.12033 |
| Popis: | According to the FBI (IC3, 2011), losses as a result of auto-auction fraud exceeded $8.2 million dollars in 2011. How can one detect deception in online auction transactions? The authors use a comprehensive case to teach students about deception detection processes, detection cues, and the e-commerce environment. Students are challenged to make a professional judgment about whether the transaction under consideration is an attempt to deceive. The case is based on a real-life situation and provides a valuable exercise for business students, educating them in the reality of online auction markets and developing their critical thinking skills. The case may be used with undergraduate accounting majors in Accounting Information Systems classes and with graduate students in an e-commerce course either as an in-class assignment or as a term project. Students provided favorable responses as to the value of the case. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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