Abstract
We promote awareness of the features of emails that propose advanced fee fraud schemes. These are commonly known as 419 emails (after Section 419 of the Nigerian Penal Code). We outline the structural features of 419 emails and conduct a preliminary study of their distinctive linguistic features, using word frequency counts and DICTION text analysis software. We find that the incidence of first person singular pronouns is seven times greater in 419 emails than non-419 emails. We suggest elements of a future research agenda that can build on our preliminary results to help reduce advanced fee fraud.
Original language | English |
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Pages (from-to) | 78-85 |
Number of pages | 8 |
Journal | Accounting Forum |
Volume | 42 |
Issue number | 1 |
Early online date | 18 Feb 2018 |
DOIs | |
Publication status | Published - 1 Mar 2018 |
Keywords
- deception
- fraud
- language
- Nigerian