E-Collaboration as a Tool in the Investigation of Occupational Fraud

Autor: Bobby E. Waldrup
Rok vydání: 2008
Předmět:
DOI: 10.4018/978-1-59904-000-4.ch026
Popis: The purpose of this article is to blend previous research in the fields of e-collaboration and fraud examination. Specifically, compensatory adaptation theory (Kock, 1998) is used as a lens through which to model the optimal use of e-collaboration during the aforementioned second step of the default fraud model; the investigation process of occupational fraud. Finally, examples of investigatory pros and cons are presented to illustrate the model’s approach towards local optima usage points.
Databáze: OpenAIRE