FRAUD AGAINST BUSINESSES BOTH ONLINE AND OFFLINE: CRIME SCRIPTS, BUSINESS CHARACTERISTICS, EFFORTS, AND BENEFITS

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

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 Womens Sweaters businesses, and the relationship between input criminal effort and output financial ben

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