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Table 5 Seasonality by types of fraud (in  %)

From: Fraud against businesses both online and offline: crime scripts, business characteristics, efforts, and benefits

The season when fraud was committed

CEO-fraud

Fraudulent contracts

Ghost invoices

Winter

6

32

17

Spring

5

29

72

Summer

73

18

9

Autumn

16

21

2

N

100

100

100

  1. Chi Square = 170.751; df = 6, p = .000 (computed with the three types of fraud)