{"id":"https://openalex.org/W2039225732","doi":"https://doi.org/10.2308/isys-10371","title":"Can Avatars Fight Fraud? How Virtual Business Environments Facilitate Learning More About Fraud Investigation and Prevention","display_name":"Can Avatars Fight Fraud? How Virtual Business Environments Facilitate Learning More About Fraud Investigation and Prevention","publication_year":2013,"publication_date":"2013-12-01","ids":{"openalex":"https://openalex.org/W2039225732","doi":"https://doi.org/10.2308/isys-10371","mag":"2039225732"},"language":"en","primary_location":{"id":"doi:10.2308/isys-10371","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-10371","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083955206","display_name":"William N. Dilla","orcid":"https://orcid.org/0000-0003-0189-4934"},"institutions":[{"id":"https://openalex.org/I173911158","display_name":"Iowa State University","ror":"https://ror.org/04rswrd78","country_code":"US","type":"education","lineage":["https://openalex.org/I173911158"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"William N. Dilla","raw_affiliation_strings":["Iowa State University"],"affiliations":[{"raw_affiliation_string":"Iowa State University","institution_ids":["https://openalex.org/I173911158"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5083955206"],"corresponding_institution_ids":["https://openalex.org/I173911158"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.11737393,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":94},"biblio":{"volume":"27","issue":"2","first_page":"127","last_page":"130"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10648","display_name":"Virtual Reality Applications and Impacts","score":0.9531000256538391,"subfield":{"id":"https://openalex.org/subfields/1709","display_name":"Human-Computer Interaction"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T10648","display_name":"Virtual Reality Applications and Impacts","score":0.9531000256538391,"subfield":{"id":"https://openalex.org/subfields/1709","display_name":"Human-Computer Interaction"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T11197","display_name":"Digital Games and Media","score":0.951200008392334,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/avatar","display_name":"Avatar","score":0.8464203476905823},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.6380454301834106},{"id":"https://openalex.org/keywords/set","display_name":"Set (abstract data type)","score":0.6145336031913757},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.6077125072479248},{"id":"https://openalex.org/keywords/embodied-cognition","display_name":"Embodied cognition","score":0.5988035202026367},{"id":"https://openalex.org/keywords/virtual-representation","display_name":"Virtual representation","score":0.4765770435333252},{"id":"https://openalex.org/keywords/cyberspace","display_name":"Cyberspace","score":0.45423975586891174},{"id":"https://openalex.org/keywords/space","display_name":"Space (punctuation)","score":0.43833082914352417},{"id":"https://openalex.org/keywords/human\u2013computer-interaction","display_name":"Human\u2013computer interaction","score":0.4042642116546631},{"id":"https://openalex.org/keywords/internet-privacy","display_name":"Internet privacy","score":0.39611268043518066},{"id":"https://openalex.org/keywords/world-wide-web","display_name":"World Wide Web","score":0.2198467254638672},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.18902719020843506},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.16170522570610046},{"id":"https://openalex.org/keywords/the-internet","display_name":"The Internet","score":0.1315903663635254}],"concepts":[{"id":"https://openalex.org/C2777365542","wikidata":"https://www.wikidata.org/wiki/Q83090","display_name":"Avatar","level":2,"score":0.8464203476905823},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6380454301834106},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.6145336031913757},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6077125072479248},{"id":"https://openalex.org/C100609095","wikidata":"https://www.wikidata.org/wiki/Q1335050","display_name":"Embodied cognition","level":2,"score":0.5988035202026367},{"id":"https://openalex.org/C95743889","wikidata":"https://www.wikidata.org/wiki/Q7935160","display_name":"Virtual representation","level":2,"score":0.4765770435333252},{"id":"https://openalex.org/C2781241145","wikidata":"https://www.wikidata.org/wiki/Q204606","display_name":"Cyberspace","level":3,"score":0.45423975586891174},{"id":"https://openalex.org/C2778572836","wikidata":"https://www.wikidata.org/wiki/Q380933","display_name":"Space (punctuation)","level":2,"score":0.43833082914352417},{"id":"https://openalex.org/C107457646","wikidata":"https://www.wikidata.org/wiki/Q207434","display_name":"Human\u2013computer interaction","level":1,"score":0.4042642116546631},{"id":"https://openalex.org/C108827166","wikidata":"https://www.wikidata.org/wiki/Q175975","display_name":"Internet privacy","level":1,"score":0.39611268043518066},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.2198467254638672},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.18902719020843506},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.16170522570610046},{"id":"https://openalex.org/C110875604","wikidata":"https://www.wikidata.org/wiki/Q75","display_name":"The Internet","level":2,"score":0.1315903663635254},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/isys-10371","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-10371","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.7900000214576721,"display_name":"Peace, Justice and strong institutions","id":"https://metadata.un.org/sdg/16"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":20,"referenced_works":["https://openalex.org/W175149349","https://openalex.org/W177444650","https://openalex.org/W188026565","https://openalex.org/W1978628780","https://openalex.org/W1980330356","https://openalex.org/W2041019617","https://openalex.org/W2103739584","https://openalex.org/W2132145895","https://openalex.org/W2133000606","https://openalex.org/W2149217505","https://openalex.org/W2169037373","https://openalex.org/W2244974455","https://openalex.org/W2463277273","https://openalex.org/W2730548895","https://openalex.org/W3121201871","https://openalex.org/W3124056642","https://openalex.org/W3207684181","https://openalex.org/W4235328403","https://openalex.org/W4245668365","https://openalex.org/W6629380818"],"related_works":["https://openalex.org/W2802857970","https://openalex.org/W2889390166","https://openalex.org/W4312391057","https://openalex.org/W2580227409","https://openalex.org/W1986049507","https://openalex.org/W4383648413","https://openalex.org/W2604471456","https://openalex.org/W2011372787","https://openalex.org/W1693937062","https://openalex.org/W2982299744"],"abstract_inverted_index":{"This":[0,319,553],"issue":[1],"of":[2,21,46,62,152,276,330,350,396,421,498,536,546,604,669,674,688,708,751,759,807,820,873,887,892,913,919,929,935,952,984,998,1023,1040,1051,1057,1137,1200],"JIS":[3],"contains":[4],"two":[5,41,66,188],"papers":[6,42,67,189],"that":[7,51,121,215,235,292,324,415,439,656,721,831,964,1005],"address":[8],"how":[9,123,135,198,400,432,451,469,709],"virtual":[10,56,84,88,118,289,310,342,351,397,433,471,487,760,780,795,810,838,864,936,955],"business":[11,483,835],"environments":[12,484],"might":[13,259,443,623,629,712,880,973],"advance":[14,202],"research":[15,204,298,764,782,823,874,893,930,980,1000,1052,1070,1112,1150,1201],"and":[16,24,60,92,134,167,180,205,230,232,263,272,299,355,361,381,392,403,409,424,491,511,539,567,609,733,736,772,800,803,859,911,916,941,971,1020,1043,1061,1077,1099,1144,1170,1183,1187,1190],"practice":[17],"in":[18,54,100,183,220,268,309,316,332,373,389,418,542,568,581,586,595,613,632,738,793,809,828,833,837,844,863,900,923,945,986,1059,1106,1185],"the":[19,40,44,65,108,113,150,187,221,242,348,394,419,437,543,602,633,638,686,700,728,741,757,804,818,917,933,982,1024,1055,1088],"areas":[20],"fraud":[22,226,291,297,331,344,360,473,512,548,583,593,610,899,1044,1062,1188],"investigation":[23,549,611],"prevention":[25],"(i.e.,":[26,743,968],"Dilla":[27,72,207,866],"et":[28,32,73,146,208,246,282,338,427,598,695,814,848,867,990,1081,1085],"al.":[29,33,74,147,209,247,283,339,428,599,696,815,849,868,991,1082,1086],"2013;":[30],"Pickard":[31,145,245,694,989],"2013).":[34],"The":[35,58,98,949],"common":[36],"\u201cvirtual\u201d":[37],"feature":[38],"across":[39,64],"is":[43,68,103,127,313,479,777,827,1067,1152],"involvement":[45],"avatars,":[47],"or":[48,139,589,885],"electronic":[49],"images":[50],"represent":[52],"participants":[53,86,462,967],"a":[55,80,124,195,250,274,533,547,557,671,706,794,871,975,996,1092,1168,1197],"space.":[57],"definition":[59],"usage":[61],"avatars":[63,109,159,174],"quite":[69],"different,":[70],"however.":[71],"(2013)":[75,148,210,248,284,429,600,697,869],"define":[76,122],"an":[77,495,587,591,596,677,1154,1162],"avatar":[78,126],"as":[79,225,307,312,458,481,904],"representation":[81],"through":[82,446,730],"which":[83,157,257,879],"world":[85,119,343,352,434,472,488,796,811,937,956],"\u201cinhabit\u201d":[87],"spaces":[89],"to":[90,129,164,193,239,295,305,358,363,386,460,531,578,615,646,661,682,704,717,748,784,841,877,898,978,1019,1096,1116,1159,1193],"interact":[91,130],"carry":[93],"out":[94],"transactions":[95],"with":[96,131,556,727,740,1033,1130,1161],"others.":[97],"focus":[99],"this":[101,171,617,621,718,785],"paper":[102],"not":[104,141,217,1007,1114],"so":[105],"much":[106],"on":[107,112,699,1071],"themselves,":[110],"but":[111],"rules":[114,137],"set":[115,275,891,928,951,997,1050,1199],"by":[116,161,574,636],"each":[117],"proprietor":[120,356],"user's":[125],"allowed":[128],"other":[132,243],"participants,":[133],"these":[136,401,470,825,888,1174,1194],"may":[138,140,175,411,528,643,1113],"facilitate":[142,713],"fraudulent":[143,447,914],"behavior.":[144],"examine":[149,431],"use":[151,603],"embodied":[153],"conversational":[154,1131],"agents":[155,1132],"(ECAs),":[156],"are":[158,216,327,370,494,564,745,1133],"controlled":[160,856],"computer":[162],"software,":[163],"conduct":[165,647],"audit":[166,588,608,678],"fraud-related":[168,203,270],"interviews.":[169,692,988,1064],"In":[170,1119],"usage,":[172],"computer-controlled":[173],"be":[176,260,306,387,444,529,572,579,625,644,659,881,974,1031,1157,1167],"both":[177,886,969],"more":[178,181,261,466,486,575,648,746,1048],"cost-efficient":[179],"effective":[182,264,580,649],"conducting":[184,269,763,860,979],"such":[185,224,903],"interviews.Thus,":[186],"take":[190,249],"different":[191,1094],"approaches":[192],"make":[194,236],"case":[196,861],"for":[197,606,691,762,765,854,910,1164,1180],"innovative":[199],"technologies":[200],"can":[201,416,658],"practice.":[206,300,1107],"describe":[211,450],"certain":[212],"behavioral":[213],"aspects":[214],"readily":[218],"observable":[219],"real":[222],"world,":[223],"perpetrators'":[227,907],"non-monetary":[228,302],"motivations":[229,303,909],"rationalizations,":[231],"victim":[233,368,905],"characteristics":[234,369,711],"them":[237],"susceptible":[238],"fraud.":[240,318,375,925],"On":[241],"hand,":[244],"prescriptive":[251],"approach.":[252],"They":[253,449],"identify":[254,870],"circumstances":[255],"under":[256],"ECAs":[258,605,642,690,720,985,1058,1176],"efficient":[262],"than":[265,651,1102],"human":[266,653],"interviewers":[267,970],"interviews":[271,612,650],"outline":[273],"testable":[277],"propositions":[278,1014],"regarding":[279,288,1002],"those":[280],"circumstances.Dilla":[281],"report":[285],"three":[286],"findings":[287,1109],"asset":[290,947],"have":[293,364,456,463,477,755,789,842,994,1037],"relevance":[294],"real-world":[296,317,333,374,422,441,482],"First,":[301],"appear":[304,385],"prominent":[308],"worlds":[311,761,839],"financial":[314,901],"pressure":[315],"complements":[320],"recent":[321,845,1069],"practitioner":[322],"observations":[323],"non-financial":[325],"factors":[326,585],"important":[328,388,496,752],"motivators":[329],"contexts":[334],"(CAQ":[335],"2010;":[336],"Dorminey":[337],"2012).":[340,816],"Second,":[341],"victims":[345],"often":[346,371],"overestimate":[347],"ability":[349],"governance":[353],"mechanisms":[354],"controls":[357],"prevent":[359],"tend":[362],"misplaced":[365],"trust.":[366],"Similar":[367],"observed":[372],"Third,":[376],"participant-designed":[377],"record":[378,942],"keeping":[379,943],"systems":[380,405,944],"resource":[382],"allocation":[383],"schemes":[384],"building":[390,590],"trust":[391],"protecting":[393],"assets":[395,442],"organizations.":[398],"Examining":[399],"information":[402],"control":[404,425,500,1042],"shape":[406],"participants'":[407,440],"attitudes":[408],"behaviors":[410],"provide":[412],"practical":[413],"insights":[414],"aid":[417],"design":[420],"accounting":[423,1034],"systems.Dilla":[426],"also":[430],"proprietors":[435],"manage":[436],"risk":[438,453,474,513,584,958,1045,1097],"stolen":[445],"activity.":[448],"proprietors'":[452,957],"management":[454,475,959],"strategies":[455,476],"evolved":[457,478],"attempts":[459],"defraud":[461],"become":[464],"increasingly":[465,1134],"sophisticated.":[467],"Observing":[468],"important,":[480],"incorporate":[485],"features":[489],"(Reeves":[490],"Read":[492],"2009).Interviews":[493],"part":[497,1136],"internal":[499,1041],"evaluation":[501],"(e.g.,":[502,515,768,1075,1140],"AICPA":[503,518],"2013,":[504,508,519,523],"AU":[505,520],"314;":[506],"PCAOB":[507,522],"AS":[509,524],"5)":[510],"assessment":[514,1046,1098],"Lister":[516],"2007;":[517],"316;":[521],"12).":[525],"Additionally,":[526],"it":[527,627,962],"necessary":[530],"interview":[532,639],"large":[534],"number":[535,872],"neutral":[537],"third-party":[538],"corroborative":[540],"witnesses":[541],"early":[544],"stages":[545],"(Wells":[550],"2003a,":[551],"2003b).":[552],"presents":[554],"practitioners":[555],"difficult":[558],"efficiency":[559,1182],"versus":[560],"effectiveness":[561,1184],"tradeoff.":[562],"Interviews":[563],"time":[565,767],"consuming,":[566],"many":[569],"cases,":[570],"must":[571,1122],"performed":[573],"experienced":[576,966,1010],"personnel":[577],"discovering":[582],"accurate":[592],"theory":[594],"investigation.Pickard":[597],"propose":[601],"routine":[607],"order":[614],"mitigate":[616],"problem.":[618],"While":[619,1065,1127],"developing":[620],"technology":[622,1073,1090],"initially":[624,1030],"costly,":[626],"likely":[628,747],"reduce":[630,722],"costs":[631],"long":[634],"run":[635],"automating":[637],"process.":[640],"Further,":[641],"able":[645],"inexperienced":[652],"personnel,":[654],"given":[655,830],"they":[657],"programmed":[660],"ask":[662],"additional":[663],"follow-up":[664],"questions":[665,675,875,894,931,953,1001],"when":[666],"appropriate,":[667],"instead":[668],"following":[670],"standardized":[672],"list":[673],"from":[676,1110],"program.No":[679],"audit-related":[680],"literature":[681,703],"date":[683],"has":[684],"examined":[685,790],"possibility":[687],"using":[689,883],"Therefore,":[693,1108],"draw":[698],"human-computer":[701],"interaction":[702],"develop":[705],"model":[707],"ECA":[710,1003,1017,1089,1117,1125,1163],"interviewee":[714,729,742,1025],"self-disclosure.":[715],"According":[716],"model,":[719],"interpersonal":[723],"risk,":[724],"build":[725],"rapport":[726],"positive":[731],"affect":[732],"mutual":[734],"attentiveness,":[735],"engage":[737],"give-and-take":[739],"reciprocity)":[744],"induce":[749],"self-disclosure":[750,1028],"information.Accounting":[753],"scholars":[754],"recognized":[756],"potential":[758],"some":[766],"Bloomfield":[769,771],"2009;":[770],"Rennekamp":[773],"2009);":[774],"however,":[775,993],"there":[776,1066],"still":[778],"little":[779],"world-based":[781],"related":[783,876,897,1192],"area.":[786],"Archival":[787],"studies":[788,858,862],"investor":[791],"losses":[792],"stock":[797],"market":[798,805,920],"(Bloomfield":[799],"Cho":[801],"2011)":[802],"valuation":[806],"investments":[808],"businesses":[812],"(Yang":[813],"However,":[817],"feasibility":[819],"future":[821],"archival":[822],"along":[824],"lines":[826],"doubt,":[829],"interest":[832],"\u201cserious\u201d":[834],"activity":[836],"appears":[840,963],"waned":[843],"years":[846],"(Bateman":[847],"2012).Even":[850],"so,":[851],"opportunities":[852,1053],"exist":[853],"performing":[855],"lab":[857],"worlds.":[865],"fraud,":[878],"addressed":[882],"one":[884,1121],"methods.":[889],"One":[890],"addresses":[895,932],"issues":[896,1191],"markets":[902],"motivations,":[906],"psychological":[908],"rationalization":[912],"activity,":[915],"role":[918,934],"participant":[921],"anonymity":[922],"facilitating":[924],"A":[926],"second":[927],"organization":[938],"social":[939],"norms":[940],"preventing":[946],"theft.":[948],"final":[950],"examines":[954],"strategies.At":[960],"first,":[961],"obtaining":[965],"interviewees)":[972],"substantial":[976,1068,1178],"barrier":[977],"into":[981],"efficacy":[983,1004],"accounting-related":[987],"(2013),":[992],"identified":[995],"basic":[999,1038],"do":[1006],"necessarily":[1008],"require":[1009],"participants.":[1011],"For":[1012],"example,":[1013],"about":[1015],"whether":[1016,1153],"similarity":[1018],"subtle":[1021],"mimicry":[1022],"will":[1026,1156],"increase":[1027],"could":[1029,1166],"tested":[1032],"students":[1035],"who":[1036],"knowledge":[1039],"concepts.A":[1047],"challenging":[1049],"concerns":[1054],"acceptance":[1056,1074],"auditing":[1060,1186],"examination":[1063],"auditors'":[1072],"Curtis":[1076],"Payne":[1078],"2008;":[1079,1083],"Janvrin":[1080],"Kim":[1084],"2009),":[1087],"represents":[1091],"radically":[1093],"approach":[1095],"evidence":[1100],"gathering":[1101],"any":[1103],"methods":[1104],"used":[1105],"earlier":[1111],"extend":[1115],"adoption.":[1118],"addition,":[1120],"consider":[1123],"interviewees'":[1124],"acceptance.":[1126],"simple":[1128],"interactions":[1129],"becoming":[1135],"everyday":[1138],"life":[1139],"Siri":[1141],"[Apple":[1142],"2013]":[1143],"Kinect":[1145],"[Xbox":[1146],"2013]),":[1147],"another":[1148],"unanswered":[1149],"question":[1151],"individual":[1155],"willing":[1158],"interface":[1160],"what":[1165],"complex":[1169],"lengthy":[1171],"interview.":[1172],"Despite":[1173],"concerns,":[1175],"hold":[1177],"promise":[1179],"improving":[1181],"examination,":[1189],"applications":[1195],"suggest":[1196],"rich":[1198],"opportunities.":[1202]},"counts_by_year":[{"year":2017,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}
