E-Collaboration as a Tool in the Investigation of Occupational Fraud

Abstract

The purpose of this article is to blend previous research in the fields of e-collaboration and fraud examination. Specifically, compensatory adaptation theory (Kock, 1998) is used as a lens through which to model the optimal use of e-collaboration during the aforementioned second step of the default fraud model; the investigation process of occupational fraud. Finally, examples of investigatory pros and cons are presented to illustrate the model’s approach towards local optima usage points.