Pub Date : 2023-11-06DOI: 10.1057/s41284-023-00403-3
Alishba Hania, Farzan Yahya, Muhammad Waqas
{"title":"The asymmetric effect of environmental pollution and macroeconomic indicators on interpersonal violence across OECD countries","authors":"Alishba Hania, Farzan Yahya, Muhammad Waqas","doi":"10.1057/s41284-023-00403-3","DOIUrl":"https://doi.org/10.1057/s41284-023-00403-3","url":null,"abstract":"","PeriodicalId":47023,"journal":{"name":"Security Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135635453","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-02DOI: 10.1057/s41284-023-00404-2
Shlomo O. Goldman, Yael Ram
{"title":"Are tourists being targeted? Panel data analysis of terror attacks against tourist targets","authors":"Shlomo O. Goldman, Yael Ram","doi":"10.1057/s41284-023-00404-2","DOIUrl":"https://doi.org/10.1057/s41284-023-00404-2","url":null,"abstract":"","PeriodicalId":47023,"journal":{"name":"Security Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135875998","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-11DOI: 10.1057/s41284-023-00402-4
Mark Button, Branislav Hock, David Shepherd, Paul M. Gilmour
Abstract An evidence base of what works using high-quality evaluations in tackling societal problems has become the norm in many spheres, including tackling traditional crime. Yet, as we show in the example of fraud faced by organisations, high-quality evaluations are not always possible, or even necessary for tackling problems effectively. Drawing on a review of over 400 research studies exploring the prevention of fraud, this paper finds a paucity of studies meeting the highest quality of standards of evaluation using the Maryland Scale. This is largely because of the barriers to implementing the Maryland Scale, given the challenges of measuring fraud, rather than because of a low quality of research per se. In the absence of high-quality evaluations, this paper uses a novel alternative to the Maryland scale to identify a range of effective tools that organisations can use to prevent fraud. Finally, the paper provides practical and theoretical reflections upon a broader problem of how and to what extent scientific evaluations of high-quality evidence are necessary in combating fraud effectively.
{"title":"What really works in preventing fraud against organisations and do decision-makers really need to know?","authors":"Mark Button, Branislav Hock, David Shepherd, Paul M. Gilmour","doi":"10.1057/s41284-023-00402-4","DOIUrl":"https://doi.org/10.1057/s41284-023-00402-4","url":null,"abstract":"Abstract An evidence base of what works using high-quality evaluations in tackling societal problems has become the norm in many spheres, including tackling traditional crime. Yet, as we show in the example of fraud faced by organisations, high-quality evaluations are not always possible, or even necessary for tackling problems effectively. Drawing on a review of over 400 research studies exploring the prevention of fraud, this paper finds a paucity of studies meeting the highest quality of standards of evaluation using the Maryland Scale. This is largely because of the barriers to implementing the Maryland Scale, given the challenges of measuring fraud, rather than because of a low quality of research per se. In the absence of high-quality evaluations, this paper uses a novel alternative to the Maryland scale to identify a range of effective tools that organisations can use to prevent fraud. Finally, the paper provides practical and theoretical reflections upon a broader problem of how and to what extent scientific evaluations of high-quality evidence are necessary in combating fraud effectively.","PeriodicalId":47023,"journal":{"name":"Security Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136099649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-28DOI: 10.1057/s41284-023-00401-5
Marguerite DeLiema, Paul Witt
Abstract We examine the characteristics of consumers who reported scams to the U.S. Federal Trade Commission. We assess how consumers vary demographically across six scam types, and how the overall emotional sentiment of a consumer’s complaint (positive, negative, neutral/mixed) relates to reporting victimization versus attempted fraud (no losses). For romance, tech support, and prize, sweepstakes, and lottery scams, more older than young and middle-aged adults reported victimization. Across all scam types, consumers classified as Black, Hispanic, and Asian/Asian Pacific Islander were more likely than non-Hispanic white consumers to report victimization than attempted fraud. Relative to complaints categorized as emotionally neutral or mixed, we find that emotionally positive complaints and emotionally negative complaints were significantly associated with victimization, but that these relationships differed by scam type. This study helps identify which consumer groups are affected by specific scams and the association between emotion and victimization.
{"title":"Profiling consumers who reported mass marketing scams: demographic characteristics and emotional sentiments associated with victimization","authors":"Marguerite DeLiema, Paul Witt","doi":"10.1057/s41284-023-00401-5","DOIUrl":"https://doi.org/10.1057/s41284-023-00401-5","url":null,"abstract":"Abstract We examine the characteristics of consumers who reported scams to the U.S. Federal Trade Commission. We assess how consumers vary demographically across six scam types, and how the overall emotional sentiment of a consumer’s complaint (positive, negative, neutral/mixed) relates to reporting victimization versus attempted fraud (no losses). For romance, tech support, and prize, sweepstakes, and lottery scams, more older than young and middle-aged adults reported victimization. Across all scam types, consumers classified as Black, Hispanic, and Asian/Asian Pacific Islander were more likely than non-Hispanic white consumers to report victimization than attempted fraud. Relative to complaints categorized as emotionally neutral or mixed, we find that emotionally positive complaints and emotionally negative complaints were significantly associated with victimization, but that these relationships differed by scam type. This study helps identify which consumer groups are affected by specific scams and the association between emotion and victimization.","PeriodicalId":47023,"journal":{"name":"Security Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135344127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-23DOI: 10.1057/s41284-023-00399-w
Rasha Kassem
Abstract This study used semi-structured interviews with twenty-four external auditors to explore how they perceive and use fraud factors when assessing fraudulent financial reporting risk in external audits. The fraud factors include top management’s motive, integrity, opportunity, rationalisation, and capabilities. The participants work for Big four audit firms and have international auditing experience, specifically in the US, the UK, Egypt, the UAE, Qatar, Bahrain, and Saudi Arabia. The findings reveal that top management’s integrity and motives are, in theory, the most critical factors in fraud risk assessment. However, a self-selection bias pushes external auditors not to evaluate these essential factors because they are too complicated to assess, and not enough guidance is provided to them by standard setters or audit firms. In turn, external auditors concentrate mainly on evaluating the opportunities to commit fraud when assessing fraud risk. This may lead to non-optimal fraud risk assessment and, ultimately, non-optimal audit quality. The findings have implications for policy, practice, and future research, later discussed.
{"title":"External auditors’ use and perceptions of fraud factors in assessing fraudulent financial reporting risk (FFRR): Implications for audit policy and practice","authors":"Rasha Kassem","doi":"10.1057/s41284-023-00399-w","DOIUrl":"https://doi.org/10.1057/s41284-023-00399-w","url":null,"abstract":"Abstract This study used semi-structured interviews with twenty-four external auditors to explore how they perceive and use fraud factors when assessing fraudulent financial reporting risk in external audits. The fraud factors include top management’s motive, integrity, opportunity, rationalisation, and capabilities. The participants work for Big four audit firms and have international auditing experience, specifically in the US, the UK, Egypt, the UAE, Qatar, Bahrain, and Saudi Arabia. The findings reveal that top management’s integrity and motives are, in theory, the most critical factors in fraud risk assessment. However, a self-selection bias pushes external auditors not to evaluate these essential factors because they are too complicated to assess, and not enough guidance is provided to them by standard setters or audit firms. In turn, external auditors concentrate mainly on evaluating the opportunities to commit fraud when assessing fraud risk. This may lead to non-optimal fraud risk assessment and, ultimately, non-optimal audit quality. The findings have implications for policy, practice, and future research, later discussed.","PeriodicalId":47023,"journal":{"name":"Security Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135959416","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-13DOI: 10.1057/s41284-023-00400-6
Kelly Huie, Michelle Butler, Andrew Percy
Abstract Few studies have examined crime on Snapchat despite its popularity and growing accounts of victimization occurring on the application. This study addresses this gap in knowledge by conducting a rapid review of crime on Snapchat across 18 databases. The findings indicate this area is under-researched, with only 35 articles eligible for inclusion and five focusing solely on crime on Snapchat. Nevertheless, eleven types of crimes were identified as occurring on Snapchat, including: blackmail; the sharing of private, sexual material without consent; grooming/solicitation of minors; stalking; posting threatening, intimidating or harassing material; hate crime; sharing offensive, menacing or obscene content; obtaining illicit goods; identity theft; fraud; and hacking. The findings additionally revealed some patterns in offending and victimization that are also discussed.
{"title":"Identifying trends and patterns in offending and victimization on Snapchat: a rapid review","authors":"Kelly Huie, Michelle Butler, Andrew Percy","doi":"10.1057/s41284-023-00400-6","DOIUrl":"https://doi.org/10.1057/s41284-023-00400-6","url":null,"abstract":"Abstract Few studies have examined crime on Snapchat despite its popularity and growing accounts of victimization occurring on the application. This study addresses this gap in knowledge by conducting a rapid review of crime on Snapchat across 18 databases. The findings indicate this area is under-researched, with only 35 articles eligible for inclusion and five focusing solely on crime on Snapchat. Nevertheless, eleven types of crimes were identified as occurring on Snapchat, including: blackmail; the sharing of private, sexual material without consent; grooming/solicitation of minors; stalking; posting threatening, intimidating or harassing material; hate crime; sharing offensive, menacing or obscene content; obtaining illicit goods; identity theft; fraud; and hacking. The findings additionally revealed some patterns in offending and victimization that are also discussed.","PeriodicalId":47023,"journal":{"name":"Security Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135740568","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-06DOI: 10.1057/s41284-023-00397-y
Patience Adzande
{"title":"Socio-spatial structure of urban communities and the distribution of crime in Makurdi, Nigeria","authors":"Patience Adzande","doi":"10.1057/s41284-023-00397-y","DOIUrl":"https://doi.org/10.1057/s41284-023-00397-y","url":null,"abstract":"","PeriodicalId":47023,"journal":{"name":"Security Journal","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"58556719","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-05DOI: 10.1057/s41284-023-00398-x
Aloysius-michaels Okolie, Casmir Chukwuka Mbaegbu, Ikemefuna Sunday Nwoke, S. Owonikoko
{"title":"From cross-border banditry to insurgency in the Lake Chad region: response, collaboration and conflicting interest of Lake Chad region states","authors":"Aloysius-michaels Okolie, Casmir Chukwuka Mbaegbu, Ikemefuna Sunday Nwoke, S. Owonikoko","doi":"10.1057/s41284-023-00398-x","DOIUrl":"https://doi.org/10.1057/s41284-023-00398-x","url":null,"abstract":"","PeriodicalId":47023,"journal":{"name":"Security Journal","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2023-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46638454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-21DOI: 10.1057/s41284-023-00395-0
Gareth Collett, M. Ladyman, T. Temple, Rachael Hazael, K. McNaught
{"title":"Introducing Bayesian belief updating as a method to counter improvised explosive devices: a qualitative case study on identifying human behaviours associated with explosive chemical precursor diversion","authors":"Gareth Collett, M. Ladyman, T. Temple, Rachael Hazael, K. McNaught","doi":"10.1057/s41284-023-00395-0","DOIUrl":"https://doi.org/10.1057/s41284-023-00395-0","url":null,"abstract":"","PeriodicalId":47023,"journal":{"name":"Security Journal","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2023-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47225314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-10DOI: 10.1057/s41284-023-00396-z
David Mazeika, Wesley S. McCann
{"title":"The ability of place-based risk factors to predict hate crime","authors":"David Mazeika, Wesley S. McCann","doi":"10.1057/s41284-023-00396-z","DOIUrl":"https://doi.org/10.1057/s41284-023-00396-z","url":null,"abstract":"","PeriodicalId":47023,"journal":{"name":"Security Journal","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45306599","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：