Special Issue on “Information Fraud and Investigation: A Global Perspective”
Special issue call for papers from
Guest Editors: Dr. Xin (Robert) Luo, University of New Mexico, USA
Dr. Stephen Burd, University of New Mexico, USA
Dr. Wei Li, Kent State University, USA
Fraud has been an important topic affecting businesses and consequently, affecting business related research areas. Increased interest is shown by academics prompted by the importance given by governments, media, and industry. The recent financial crisis caused by corporate frauds show the immense concern of this topic by the general public around the globe.
Fraud is an intentional deception made for personal gain or to damage another individual. It comes in different forms, including but not limited to intentional information security breaches, credit card fraud, financial fraud, tax fraud, health fraud, and insurance fraud etc., all with fraudulent purpose. Such frauds have cost the society enormous amount of fund during the past decades.
As organizations are increasingly dependent on technological means to carry out their routine yet crucial communications and to seek sustainability, information security issues in terms of confidentiality, integrity, and accessibility has becoming crucially important. The increasing number of information security breaches that organizations have encountered mirrors the urgency of further investigation on information systems security from a combination of technological and behavioral aspects. Likewise, from an accounting perspective, financial reports intentional misstatement and failed to reveal correct financial information call for systematic investigation with new framework and techniques to take into account ecological and social performance in addition to financial performance.
The topic of information fraud and investigation is multidisciplinary in nature, and its complexity calls for a wide variety of research approaches, such as action research, case studies, surveys, model development etc.
This special issue intends to deal with the state-of-the-art information fraud/security and investigation research in relation to accounting, finance, information systems/management and financial reporting. The aim of this issue is to attract high quality manuscripts representing the impact fraud has on accounting, finance and information systems related areas, so as to drive future research.
Topics of interest include but are not limited to:
· Financial fraud, tax fraud, and Information systems security/fraud
· Fraud investigation techniques and frameworks
· Frauds and reporting case studies
· Analysis based on information fraud and investigation as well as reporting survey studies
· Finance and information systems uses in fraud detection and investigation
Papers will be double blind refereed.
Submission deadline: Final submission date: December 31st, 2011 Publication expected in the last quarter of 2012
Submissions to: Xin (Robert) Luo, using the ScholarOne electronic submission system Clearly state in your title page (***Special Issue 2012***) during submission http://mc.manuscriptcentral.com/ijaim
For detailed submission and style information, please refer to IJAIM’s website at http://www.ijaim.com