Identity theft

About: Identity theft is a research topic. Over the lifetime, 2284 publications have been published within this topic receiving 31700 citations.

Big Data and Service Operations

Abstract: This study discusses how the tremendous volume of available data collected by firms has been transforming the service industry. The focus is primarily on services in the following sectors: finance/banking, transportation and hospitality, and online platforms (e.g., subscription services, online advertising, and online dating). We report anecdotal evidence borrowed from various collaborations and discussions with executives and data analysts who work in management consulting or finance, or for technology/startup companies. Our main goals are (i) to present an overview of how big data is shaping the service industry, (ii) to describe several mechanisms used in the service industry that leverage the potential information hidden in big data, and (iii) to point out some of the pitfalls and risks incurred. On one hand, collecting and storing large amounts of data on customers and on past transactions can help firms improve the quality of their services. For example, firms can now customize their services to unprecedented levels of granularity, which enables the firms to offer targeted personalized offers (sometimes, even in real‐time). On the other hand, collecting this data may allow some firms to utilize the data against their customers by charging them higher prices. Furthermore, data‐driven algorithms may often be biased toward illicit discrimination. The availability of data on sensitive personal information may also attract hackers and gives rise to important cybersecurity concerns (e.g., information leakage, fraud, and identity theft).

How third-party certification programs relate to consumer trust in online transactions: An exploratory study

Abstract: Consumer fears about Internet security and ordering over the Internet can influence online buying behavior, and these fears may be exacerbated by increasing attention to identity theft. A key strategy to increase consumer trust in ordering has been participation in third-party certification programs. This study presents a model describing the relationship between third-party identifying logos, trust transfer, and trust buildup and tests the model with data collected by an online survey. The results support hypotheses that perceptions of third-party logos are related to intensity of seal exposure, importance of trust factors in online shopping, and disposition toward third-party certification. Also, such perceptions and the current level of consumer trust in general in online shopping are positively related to transfer of trust from certification to online e-marketers. Prior research found that validating logos does not increase transfer of trust; a post-hoc analysis revealed that this finding is dependent on type of logo. The findings indicate that Web site certification can reassure potential customers and increase the probability of purchase. © 2008 Wiley Periodicals, Inc.

Forensic Accounting and Fraud Examination

Abstract: Part One: Introduction to Forensic Accounting and Fraud Examination 1. Introduction to Forensic Accounting and Fraud Examination 2. The Forensic Accounting Legal Environment 3. Fundamentals 1: Accounting Information Systems 4. Fundamentals 2: The Auditing Environment Part Two: Fraud Examination Theory, Practice, and Methods 5. Fraud Prevention and Risk Management 6. Fraud Detection 7. The Fraud Investigation and Engagement Processes 8. The Evidence Collection Process 9. Fraud Examination Evidence I: Physical, Documentary, and Observational Evidence 10. Fraud Examination Evidence II: Interview and Interrogation Methods 11. Fraud Examination III: Forensic Science and Computer Forensics 12. The Fraud Report, Litigation, and the Recovery Process Part Three: Occupational and Organizational Fraud 13. Employee, Vendor, and Other Frauds against the Organization 14. Financial Statement Fraud 15. Fraud and SOX Compliance Part Four: Specialized Fraud Areas 16. Tax Fraud 17. Bankruptcy, Divorce, Identity Theft, and Loan and Insurance Fraud 18. Organized Crime, Counterterrorism, and Antimoney-Laundering Part Five: Other Forensic Accounting Services 19. Business Valuation 20. Dispute Resolution Services

Parental Influence and Teens’ Attitude toward Online Privacy Protection

Abstract: This study examines the impact of parental influence on teens' attitude toward privacy protection. Survey data show that teens high in concept-oriented family communication tend to engage in discussion mediation, which, in turn, affects their level of privacy concern. In contrast, teens high in socio-oriented communication tend to have more family rules and surf the Internet with parents. Rulemaking mediation is not directly related to teens' level of privacy concern, while cosurfing mediation is related to their level of concern. This study also finds that parental mediation and teens' concern level explain their attitude toward privacy protection measures. Implications for policymakers and educators are discussed. ********** With teens increasingly becoming an influential online retail demographic (Business Wire 2006; Greenspan 2004), e-marketers are targeting them through new interactive marketing platforms such as gamevertising, viral video, and social networking site (Chester and Montgomery 2007; Howard 2006). These marketing practices may open opportunities for communication, product learning, and e-commerce to teens; however, they also raise public concerns about online risks resulting from teen privacy loss (Donnerstein 2002; Lenhart 2005; Willard 2006). Among potential online risks, privacy advocates have addressed financial risks stemming from e-marketers' attempts to collect personal information from teens (Schonberger 2005). The Federal Trade Commission (FTC) received 10,835 identity theft complaints in 2006 from teens aged eighteen and younger. This is an approximate 13 percent increase over the 9,595 complaints in 2004 (FTC 2007a) and accounts for about 5 percent of the 225,532 identity theft complaints in 2006. That same year, 1,498 Internet-related fraud complaints from teens aged nineteen and younger were filed with FTC, accounting for 2 percent of the 61,168 complaints in 2006 (FTC 2007b). Another online risk is the constant barrage of unwanted commercial e-mails caused by teens giving their private information to e-marketers (Grant 2006; Liau, Khoo, and Ang 2005). In response to these online risks teens face, parents and privacy advocates have voiced concerns about teen privacy loss. The Pew Internet & American Life Project study discovered that 81 percent of parents believe that teens are not as careful as they should be with disclosing personal information online (Lenhart 2005). The Annenberg Public Policy Center study reported that 74 percent of parents worry that their child gives out personal information through Web sites or chat rooms (Turow and Nir 2000). In the same study, 96 percent of parents agreed that teens older than thirteen years should be required to obtain parental consent before disclosing their information online. However, the current FTC rule under the Children's Online Privacy Protection Act (COPPA) does not protect privacy rights of teens aged thirteen to seventeen years, although it regulates e-marketers' data collection on sites that target children younger than thirteen years. Consequently, privacy advocates have contended that the COPPA should be extended to include teens older than thirteen years (Aidman 2000). Given such growing concerns among parents and privacy advocates over teens' privacy, it is important to examine how teens aged thirteen years and older perceive e-marketers' information practices. To date, few academic studies have addressed teens and online privacy-related issues. Studies have examined what factors explain teens' level of privacy concern and how their level of privacy concern has an impact on privacy coping behaviors (Grant 2006; Moscardelli and Divine 2007; Youn 2005). These studies do not, however, explore parental involvement in teen privacy issues and the influences on teens' motivation to safeguard privacy rights. Thus, this study investigates the process by which parental influence shapes teens' attitude toward the protection of privacy online. …