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The purpose of this paper is to report on the findings and implications associated with the millions of financial and other fraud complaints that are reported to the Federal Trade Commission and published in the Consumer Sentinel Network Data Book each year since 2002. Based on the three dimensions, namely, the number of complaints, growth rates and geographic locations of those crimes, this study found similar as well as unique trends that are new and are critical for addressing the rise of cybercrimes in the USA. The trends and patterns identified may also have implications for addressing cybercrimes in other parts of the world.

This research is a cross-sectional time-series study that covers frauds and cybercrimes in the USA from 2002 to 2015. The observed cases included the number of total complaints, complaints categories and payment amount or loss incurred both at the national and state levels. First, aggregate fraud totals, categories, payments and payment methods were analyzed and ranked. Second, state data for fraud categories, payments and filing rate per capita were organized into panel data for analysis, comparison and ranking. This cross-sectional and longitudinal approach of the different dimensions of financial and other frauds generate new rankings and more robust results.

The key findings are related to the long-term occurrences and trends of financial and online frauds in the USA. While some general trends are consistent with prior studies, the cross-sectional and longitudinal panel analysis produced some unique results. States that reported the most complaints do not necessarily rank high when examined with their growth per capital or their rates of growth. Their rankings could change dramatically due to other factors. In addition, eight of the top ten crime categories are the same both at the national and state levels, indicating that law enforcement could target the same crime categories.

The panel data analysis is new (first attempt at using this technique on the data set) and robust because it allows cross-sectional and longitudinally analysis of the various financial and online fraud crimes, in aggregate and by state, for a more comprehensive and comparative examination of the fraud behavioral trends. This research can be viewed as an improvement over earlier studies because the panel analysis identifies what fraud trends, scam types and payment amount exist on the national and state levels. The rate of fraud growth in the respective states provides a better understanding about future development of this problem.

The purpose of this paper is to report on the findings and lessons that were learned from the many cases of internet fraud complaints that are gathered by the Federal Trade Commission in the USA. The implications that are contained in the behavior of the complaints and trends identified are critical for addressing all types of online criminal activities in the increasing world of cybercrimes.

Data for this paper are extracted from the Consumer Sentinel Network Data Handbook covering a period of 13 years. Using the raw data, the occurrences were plotted and trends (number of cycles, time between cycles, and leading state and lagging states) were identified. Descriptive statistics covering the 13 years were examined and discussed. Using 20002 as the base year, the rate of growth of each of the states were ranked annually and were tested for stability and predictability using non-parametric approaches.

The key findings are indigenous to the occurrences of online fraud complaints in the USA. However, as the leading nation with the best database on fraud complaints, the findings are mission critical to fraud prevention across the globe. Specifically, this study found that since 2002, there have been four distinct cycles. Each cycle is clearly noticeable because there is a rapid growth in the number of crime complaints in the beginning half of the period followed by a slowing down period. However, the speed of change from one cycle to the next is steeper and the time gap is faster. While it is true that from the perspective of all the 50 states, the ranks appear to change every year and thus are not stable. However, the majority of the changes are relatively small so their relative positions by rank are still predictable.

The paper extends existing understanding of online fraud occurrences in the USA. The findings are timely and based on longitudinal data that span over a decade. The four new cycles identified are critical to the body of knowledge. The observed change in time from one cycle to another and its changes from a mathematic to a geometric one are also new. The findings are invaluable to persons working in law enforcement related occupations (auditors, lawyers, forensic experts, among others) and who must deal with the increasing problem of online fraud and cybercrimes.

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/02635570210439481. When citing the article, please cite: Jaydip M. Raol, Kai S. Koong, Lai C. Liu, Chun S. Yu, (2002), “An identification and classification of enterprise portal functions and features”, Industrial Management & Data Systems, Vol. 102 Iss 7 pp. 390 - 399.

The US Congress set the original goal that 80 per cent of all tax returns should to be filed electronically for the 2007 tax year. Unfortunately, only 70 per cent of the total returns were electronically filed (e-filed) in 2017. This paper aims to examine the longitudinal progress of total tax returns e-filed by individuals, businesses and “other” categories for the period from 2004 to 2017 and projects a timeline to attain the goal.

A comprehensive computation and analysis were performed for the volume, ratios and growth of e-filing for the major types of return. A parallel analysis was performed for the business categories. Applying various time series and exponential smoothing forecasting models, the authors projected major return e-filings for the forecast horizons from 2018 to 2025.

First, individual tax returns filed electronically have attained the target goal of 80 per cent since 2012, the extended deadline by Congress, so have corporations and partnerships for Fiscal Year 2017. Second, both the e-file volume and e-file rate for the grand total, individuals and businesses exhibit monotonically increasing trends over the sample period. Third, of the grand e-filings, individual returns constitute the vast majority of 84 per cent, while business e-files are less than 12 per cent.

This study is a holistic and comprehensive analysis of the adoption of e-filing in the USA. From the longitudinal analysis and the variety of forecasting models applied, the results show that the focus should be on the employment tax e-file as it stands at only 41 per cent for 2017 due to few mandates, while the returns make up 65 per cent of total business returns. The authors projected that the grand total e-filing will attain the Congressional goal of 80 per cent by 2020 along with proposed strategies and recommendations.

China adopted its new Accounting Standards for Business Enterprises No. 6 in 2007, which substantially converges with the International Financial Reporting Standards. It stipulates that firms operating in China shall capitalize development costs provided specific criteria have been met. This paper aims to examine the effects of the new accounting policies of R&D on the value-relevance and stock performance of 36,299 Chinese firms-years from 2007 to 2020.

A comprehensive multi-stage analysis was conducted. Multiple linear regressions were performed on the pooled cross-sectional time-series total R&D, capitalized expenditures, expensed costs and other key financial factors to test for the effects of R&D on the stock prices, contemporaneous stock returns and subsequent stock returns for the full sample, capitalizer sample and expenser sample, respectively.

First, majority of Chinese firms (about 80% of those reported) elect to adopt expensing R&D approach, while about 20% deploys capitalization treatment. Second, key attributes such as size, profitability, leverage and R&D intensity are highly associated with capitalization propensity. Third, current capitalization affects the contemporaneous stock prices and stock returns (priced-in) with yearly volatility. Finally, intertemporal association exists between firms’ expensing costs and subsequent returns due to a delayed reaction.

As the world largest emerging economy, the results show that research and development information adds value, and capitalizers outperforms expensers in the area of stock performance. This strategy works irrespectively of economic development stage or capital market maturity. The findings call for more capitalization.

The purpose of this paper is to examine the role that information and communication technologies (ICT) maturity plays in the achievement of global competitiveness at the country level. The paper investigates the socio‐economic and technological factors that are most likely to be associated with ICT maturity, and then assesses their role in driving the global competitiveness wheel forward.

Secondary data were used, based on data sets generated by the World Bank, World Economic Forum, and UNESCO for the years 2003‐2007. The countries common to all reports were included, yielding a study sample of 93 cases. Cluster analysis was used to categorize countries in terms of ICT usage, readiness, and environment. Structural equation modeling was used to test the fit of a model employing these factors.

First, it was found that ICT plays an important role in driving a country's global competitiveness forward, with a stronger relationship existing in high readiness countries than in low readiness countries. Second, ICT maturity was found to mediate the relationship between ICT quality and R&D spending on one hand and global competitiveness on the other. Finally, the relationship between R&D spending and global competitiveness was found to be stronger for low readiness countries than for high readiness countries.

The paper's findings provide insights to managers and government policy makers regarding the effects of economic, social and technological factors on ICT maturity, as well as the relationship between ICT maturity and global competitiveness. Such insights can influence the standards, programs, and strategies that governments implement in order to attain and maintain global competitiveness.

The paper presents a holistic model that depicts the ICT maturity factors and their dynamic contributions to global competitiveness. Despite the considerable contributions of existing research in this domain, there is a lack of substantive research that examines the relationship at the country level between ICT maturity and its indicators on one hand and global competitiveness on the other. The paper is an attempt to fill this gap.

This paper seeks to provide taxonomy and assessment methodologies for executives of global conglomerates with a selection of variables which can help them evaluate outsourcing decisions.

A range of established theories, which addressed outsourcing decisions, are identified. The major determinants of global outsourcing were then formulated into an integrated model. Each of the variables identified was validated using multiple theories. Finally, a weighted score index was used to demonstrate how the variables can be used to evaluate outsourcing decisions.

It provides an overview of outsourcing theories about the variety of major reasons and their associated determinants as well as attributes that are relevant to decision‐makers. It showed that the individual theories can be integrated into a global taxonomy. This taxonomy can be assessed using a weighted‐index because the inputs and computation processes contain realistic qualitative and quantitative information.

It is an assessment methodology that requires input and judgment from a variety of experts. Persons having such expertise may be fairly costly and difficult to find.

A very simple, yet comprehensive, and useful taxonomy for executives making outsourcing decisions. The assessment index is a proven methodology that is used by business consultants for a variety of related applications involving decision choices.

This paper fulfills the need for a more comprehensive view and a systematic approach to the assessment of outsourcing decisions. The index of attributes identified and the evaluation technique proposed are a practical approach.

The purpose of this paper is to analyze the prices and consumer behavior at Woot.com, a deep discount online retailer, and compare two selling mechanisms it uses – the regular “one deal a day” and the “woot‐off” mechanisms. The paper also compares the “one deal a day” business model with the mainstream multi‐product retail business model.

Product, pricing, and sales data for products sold on Woot.com were collected using an automatic online data‐collection agent. The data set of 572 products includes 270 products sold using the regular “one deal a day” format and 302 products sold on ten woot‐off days.

Two periods of the day were identified when most orders were placed. It is found that Woot.com's prices were usually lower than the lowest found elsewhere online, and the price differences were even greater during woot‐offs. The analysis reveals that the price elasticity at Woot.com is lower than those at internet retailers such as Amazon.com or BarnesandNobile.com. In addition, factors such as having the lowest online price, a large customer base, and selling during a “woot‐off” and on weekdays all help increase sale outcomes. The comparison of the “one deal a day” and the multi‐product retail business model suggests that the former focuses on niche markets and primarily sells closeout and refurbished products to online bargain hungers.

The current study contributes to both research and practice toward understanding prices and consumer behavior at “one deal a day” web sites. Future research can examine other aspects, such as the order arrival on these sites.

The purpose of this study is to find out whether efforts to improve the information security of government agencies and homeland information security have paid off and also different incentives (internal/external) impact s on the improvement of information security of the government agencies?

This study examines the information security status of 24 federal agencies in the USA over the period 2002 through 2007 using latent growth modeling. The information security status of these agencies was tracked with the grades revealed in the Federal Computer Security Report Cards. In addition, the number of employees (internal threat incentives) and budgets incentives of federal agencies were gathered from the agencies and other governmental websites for the same period of time.

Results indicated that high critical‐information agencies even though they have an overall low performance in information security, they are performing better than the low critical‐information agencies regarding solving external threats. Results also revealed that whereas agencies have generally paid more attention to information security over the years, their performances are more pertinent to change in budget incentives than other incentives.

The outcomes reported are confined to the data presented by the Federal Computer Security Report Cards. Another limitation is the number of employees that counts the total number of employees in the agencies whether they are related to the systems of the agencies or not. Finally, using a time‐lag analysis of budget to predict the current security score would be more straightforward, but this could not be applied in this study due to the insufficient sample size, as “the House Committee on Oversight and Government Reform” no longer released the report cards after 2007.

The results should be of interest for the federal agencies that are included in this study, as well as for the organizations that are responsible for the information security of government agencies at different levels. Policy makers, IT managers, software developers and security specialists can also use the outcomes reported in this study for the better decision making that can enhance the information security in the public sector. The theoretical and methodological framework used in this study may also contribute to the current literature of homeland information security incentives and be helpful for future studies on its critical success factors.

This study examines fundamental issues that have not yet to be established. To our knowledge, this is the first study that assesses different incentives that have an effect on the Federal agencies' information security performance because of the lack of data in this domain. Also, the statistical techniques used to test the research propositions fit the objective of the study. Not only this, but the results found in this research assure the importance of one of the incentives that has been identified in the literature as a crucial element that affects the information security performance of the organizations.

This paper seeks to investigate which factors influence user attitudes toward different levels of security measures for protecting data of differing importance. The paper also examines user characteristics including IT proficiency and risk propensity, which give rise to individual differences in such attitudes.

To capture user attitudes toward a security measure, a construct called “information security readiness” (ISR) and its corresponding measurement items were developed. Observations were collected from a laboratory experiment based on a 2×3 factorial design, with data criticality and security level as the treatment variables. The participants were undergraduate students of a major American university. The moderating effect of data criticality on the relationship between security level and ISR was tested with multi‐group structural equation modeling. In addition to the treatment variables, IT proficiency and risk propensity were included as covariates in the analysis.

The results revealed a nonlinear relationship between security level and ISR. For data of high criticality, enhancing security level had a positive impact on ISR, but only up to the point perceived as appropriate by the participants. For data of low criticality, the enhancement of security level was perceived as unnecessary. In addition, IT proficiency was found to be a significant covariate, especially when data criticality was high.

In practice, the specification of a security measure requires a trade‐off between the utility of the data protected and the usability of the security method. The measure of ISR provides a means to locate the equilibrium by examining user attitudes across different security levels in relation to a particular level of data criticality. The significance of IT proficiency demonstrates the importance of user training.

This study introduces the ISR construct to capture evaluation, power, and activity dimensions underlying an individual's cognitive beliefs, affective responses, and behavioral inclinations toward the adoption of security measures. The results provide interesting insights into the role of interaction between security level and data criticality in influencing ISR.