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Dissertation/Thesis Abstract

Forensic Accountants' Strategies and Cybercrime Mitigation
by Okechukwu, Joseph Chukwudi, D.B.A., Northcentral University, 2020, 201; 27830687
Abstract (Summary)

The focus of this study was determining the strategies used by forensic CPAs to assist business clients in mitigating cybercrime. Cybercriminals wreak havoc that has far-reaching adverse effects on businesses and the society. The evolving nature of the technological advancements and the upsurge in Internet connectivity have resulted in the metastasis of cybercrimes including identity theft, phishing, hacking, tax refund fraud, corporate account takeover, denial of services, ransomware, and zero-day attacks. Once engendered, cybercriminals endanger managers’ and leaders’ abilities to achieve mandates through theft, disrupting business activities, and damaging the brand and reputation of an organization. The purpose of this qualitative phenomenological study was to determine the strategies that forensic CPAs employed in assisting business clients in mitigating cybercrime. The routine activity theory was the framework. Data for the research were collected using face-to-face semi-structured interviews with four forensic CPAs. While analyzing the respondents' transcripts, four themes emerged, including governance, awareness of the growing looming dangers arising out cybercrimes, execution of robust information technology controls, and strategies for mitigating cybercrime. The specific strategies for assisting business clients in mitigating cybercrime were (a) corporate leaders setting the tone of strong security culture; (b) awareness training of the employees; (c) updating hardware and software systems, (d) dismantling obsolete hardware and software systems; (e) deploying current frontline and endpoint defenses; (f) cyber insurance, and (g) business continuity, response, and recovery plan. The implication of this study is that organizations’ leaders and owners must remain vigilant of cybercrime by using mitigating strategies that include changes in governance, awareness of the growing dangers arising out cybercrimes, and implementation of robust IT controls.

Indexing (document details)
School: Northcentral University
Department: School of Business and Technology Management
School Location: United States -- California
Source: DAI 81/11(E), Dissertation Abstracts International
Subjects: Accounting
Keywords: CPA, Cybercrime, Cybercriminals, Phenomenology, Qualitative method, Strategies
Publication Number: 27830687
ISBN: 9798645426026
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