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Recent USA police responses to civil rights demonstrations have drawn attention toward the 1033 Program – a military surplus transfer program from the Department of Defense (DOD) to police agencies in the USA – as well as calls for dissolution or reform of the program. However, policy decisions have been sporadic and empirical literature examining the program have relied on public data, which contain information about equipment transfers, but does not show the frequency of agencies' use of this equipment – or contexts of use – once received.

This study presents the findings of a survey of a national sample of law enforcement agencies that used the program to obtain armored vehicles, rifles, and body armor and how these agencies used this equipment in 2019 and 2020. Correlations and binary logistic regression models are tested for 2019 to examine the racial threat hypothesis and additional predictors of equipment use.

A statistically significant correlation is found between perceived percentage of Black and other race residents and the frequency of armored vehicle deployment in 2019 and between the perceived percentage of other race residents and the percentage of special weapons and tactics (SWAT) officers wearing body armor. Perceived increases in drug crimes also significantly increase the likelihood of SWAT officers carrying military rifles, with increased odds of 402.3%.

This study is the first to examine contextual data surrounding law enforcement use of 1033 Program acquisitions with a national sample, assisting in providing greater accuracy in determining predictors and outcomes of the program's use.

The purpose of this study is to discuss the harmful use of deepfakes in an organizational context, based on the only two cases the authors found that were addressed by the media from the perspective of corporate fraud. This study offers an overview of deepfake technology, and in particular, examines five W questions to better decipher the impact of these tools on organizations: What is deepfake? Who is the fraudster and who is targeted? Why use them and how? And What after? Based on these five W questions, this study provides an in-depth discussion of the two cases identified. Even though this technology has several advantages, this study examines its dark side.

Using comparative analysis, the authors study the only two known and publicized fraud cases by using deepfakes that have targeted chief executive officers to date.

The paper provides an extensive picture of the unethical and illicit use of deepfakes in an organizational context and discusses how this technology could affect fraud risk. In addition, the analysis of cases shows that voice-generating software, combined with other fraud schemes such as business email compromise, facilitates the commission of the fraud, as the victims feel confident because they recognize the speaker’s voice and emails. The analysis shows that any organization could be vulnerable to this technology. The median costs of this type of fraud can be high. For the two cases identified, the estimated losses amounted to US$243,000 and US$35,000,000, respectively.

This paper adds new insights to the scarce research on deepfakes and financial crime by investigating the causes and consequences of the unethical and illicit use of deepfakes. It has several implications for organizations, boards of directors, management and regulatory authorities.