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Intellectual property (IP) theft is an increasing threat that can lead to large financial losses and reputational harm. These attacks are typically noticed only after the IP is stolen, which is usually too late. This paper aims to investigate the psychological profile and the socio-technical events that statistically predict the likelihood of an IP threat.

This paper analyses 86 IP theft cases found in court documents. Two novel analyses are conducted. The research uses LLMs to analyse the personality of these insiders, which is followed by an investigation of the pathways to the attack using behaviour sequence analysis (BSA).

These IP theft insiders scored significantly higher on measures of Machiavellianism compared to the normal population. Socio-technical variables, including IP theft via photographs, travelling overseas, approaching multiple organisations and delivering presentations, were identified. Contrary to previous assumptions that there is a single pathway to an attack, the authors found that multiple, complex pathways lead to an attack (sometimes multiple attacks). This work, therefore, provides a new framework for considering critical pathways to insider attacks.

These findings reveal that IP theft insiders may come across as charming, star employees rather than the stereotype of disgruntled employees. Moreover, organisations’ policies may need to consider that IP theft occurs via non-linear and multiple pathways. This means that sequences of events need to be considered in detecting these attacks instead of anomalies outright. The authors also argue that there may be a case for “continuous evaluation” to detect insider activity.

This paper offers a new framework for understanding and studying insider threats. Instead of a single critical pathway, this work demonstrates the need to consider multiple interconnected pathways. It elucidates the importance of a multidisciplinary approach and provides opportunities to reconsider current practices in detection and prevention.

The construction industry in emerging economies have suffered from productivity issues related to poor resource management as a result of theft. Therefore, this study aims to carry out an exploratory factor analysis of the key causes of theft in the construction industry in Nigeria.

The methodology entailed a review of the literature which identified 58 causes of construction theft. The causes were operationalized through a Likert-scale questionnaire survey, which was revised in a pilot study with ten industry experts. The questionnaire was further distributed to experienced construction professionals in Nigeria. A total of 63 respondents participated in the study, and the results were analyzed through an exploratory factor analysis.

A Kruskal–Wallis test showed no difference in perception of the various group of respondents, while Cronbach alpha test indicated an acceptable level of internal consistency and reliability. The top causes from the literature review were determined through descriptive statistics. However, a Kaiser–Meyer–Olkin measurement resulted in the exclusion of ten causes, and exploratory factor analysis yielded twenty causes in six dominant factors that together account for 55.7% of the variance. The six dominant factors were general theft prevention measures, site security measures, site layout planning, management of materials and equipment, construction project management and policy and safety management.

The limited amount of research on construction site theft in emerging construction environments such as Nigeria contributes to poor construction productivity. This study advances our knowledge of construction site theft and is of significant value to construction stakeholders in effective material and resource management through theft mitigation measures.

The purpose of this study is to inquire about the structural possibility of “fair value” accounting being used to commit and conceal financial crimes such as fraud, theft, money laundering, tax evasion and corruption.

This study builds on the embezzler test, a recently developed test that examines whether normative architectures are sufficiently well equipped to cope with illicit financial flows that cross the boundaries of organizations and countries. This test was applied to both the entire “fair value” system and the “fair value” accounting that have been gradually introduced in modified historical cost accounting systems.

“Fair value” accounting is formulated in such a manner that it does not provide a means of detecting and penalizing potential criminals. Therefore, owing to the malfunctioning of its normative architecture, evidence of criminal wrongdoing that could be associated with “fair value” accounting systems is difficult to find because of the deprivation of mechanisms for detection and subsequent disciplining. Indeed, rather than reduce financial crime, “fair value” accounting reduces the possibility of finding criminal evidence.

A new research field can explore how “fair value” accounting allows financial crimes such as fraud, theft, money laundering, tax evasion and corruption to remain undetected and unpunished.

Unless private accounting standard setters as IASB and FASB can solve this fundamental problem regarding financial crime detection and penalizing, the case can be made for the phasing out of “fair value” accounting systems. The return of accounting norms to the government sphere may be a necessary pathway. This can only happen if policymakers produce necessary legislation.

To present a new research argument against “fair value” accounting systems, which demonstrates the limitations and fragilities of this accounting system regarding illicit financial flows and other financial crimes that rely on illicit financial flows.

The purpose of this study was to investigate the detrimental consequences of participating in stokvels among women entrepreneurs within the South African township economy.

The research used the Gioia methodology, involving the implementation of a qualitative inquiry with an inductive approach. Semi-structured interviews served as the primary method for data collection. The study had a sample comprising 20 women entrepreneurs located in Johannesburg, South Africa.

Narratives on the detrimental consequences of participating in stokvels among women entrepreneurs within the South African township economy included fraudsters, misunderstanding and dishonesty among stokvel partners, year-end robbery and theft, stokvels being dominated by men, operating outside of formal regulatory frameworks, exclusion and limited funding.

Sample size challenges feature as a notable limitation, including the research being conducted in only one province of South Africa. Caution should be exercised when seeking to generalize the findings in other contexts.

While there is an array of literature on the impact of stokvels on entrepreneurship, there are deficiencies in studies that have looked at the detrimental consequences of stokvels on women entrepreneurs. As a result, the goal of this research is to add to the present corpus of African entrepreneurship literature, specifically in the context of South Africa.

The perception of a situation or reality determines how one responds and awareness is the first step towards understanding, knowing or recognizing it. The majority of the public and the police may be familiar with the phrase ‘cybercrime’, but all of them are fully informed of the nature and scope of these crimes, as well as of the cybercriminals and cyber victims, which has an impact on how they see these issues. This study's main goal was to examine the perception and awareness of cybercrime among undergraduate youth studying in BBA or BCA courses. In this study, we discovered that young people's responses to cybercrime mostly depend on their perceptions of it and their awareness level. To accomplish the study's objective, a thorough examination of existing literature was undertaken. Primary data of 200 students were collected through Google Forms. Percentile analysis, correlation analysis and t-test are done to test the hypotheses. The results of this study may help college administrators better comprehend the mindset of today's youth as they develop laws and policies aimed at reducing cybercrime among students. The results of this study show that the youngsters surveyed have high levels of awareness and a good perception.

The rapid growth of the mobile money industry has been matched by a rise in mobile money fraud. The technology required to apprehend perpetrators of such fraud is nonexistent in most developing countries. Hence, the need for individuals to be willing to pay for insurance against such frauds is crucial. This paper aims to examine individuals’ willingness to pay for insurance against mobile money fraud in Ghana.

The paper uses nationally representative data collected from 4,266 adults (persons 18 years and above) in Ghana. Individuals’ willingness to pay premiums for protection against mobile money fraud was elicited by a single-bound dichotomous choice and open-ended contingent valuation designs.

On average, 24.34% of Ghanaians are willing to pay premiums for insurance against mobile money frauds, with more men (26.37%) being willing than women (22.56%). Similarly, the average monthly premium that men are willing to pay for protection against mobile money fraud is GH¢32.16 (US$8.16), while that of women is GH¢22.5 (US$5.62). Furthermore, the results show that years of schooling, income, previous fraud experience, and using the accounts for saving are all positively associated with willingness to pay. However, using other networks apart from MTN has a negative association with willingness to pay.

To the best of our knowledge, this is the first study that examines willingness to pay for insurance against mobile money fraud. Thus, this is the first that estimate quantitatively how much mobile account holders will pay as premiums for insurance against mobile money fraud.

The purpose of this study was to examine the relationship between online banking fraud experience and fear of cybercrime and distrust of online banking services, and to understand how perceived usefulness of online banking moderates the relationship.

The number of respondents involved in this study was 271 people from the Central Java region, Indonesia. Statistical analysis was performed using Jeffreys’s Amazing Statistics Program software to examine the relationships and interactions between the variables studied.

Experience of online banking fraud is positively related to fear of cybercrime and distrust of online banking services. Perceived usefulness of online banking moderates the relationship between online banking fraud experience and fear of cybercrime and distrust of digital payments. Perceived usefulness is negatively related to the level of distrust of online banking services.

Overall, the implications of this study underscore the importance of dealing with the risks of cybercrime in online banking services. By focusing on security, user awareness and the role of perceived usefulness, banking service providers can create a safer and more trusting environment for users of online banking services. This also contributes to the development of more innovative services and can increase customer satisfaction and trust.

The practical application of these findings is important for financial institutions and online banking service providers. Companies must improve cybersecurity with the latest technology and provide education about online security practices. Transparent communication and better customer service will help overcome customer fears. Compliance with security regulations and technological innovation is also important to protect online banking services. With these steps, customer security and trust can be improved, and the adoption of online banking services will increase widely.

The social implications of this research are increasing public awareness about cybersecurity, consumer protection and strengthening trust in online banking services. With joint efforts, a safer and more trusting environment in using online banking services can be realized.

The originality of this research lies in the use of perceived usefulness of online banking as a moderating variable to reduce the negative impact of online banking fraud experience. With a focus on the psychological effects of customers experiencing fraud, this research seeks to rebuild trust and improve the security of online banking services.