The Carter and Katz paper is no longer readable from the Internet. In any case, Crypt Newsletter thought of this possibility months ago and copied the Carter paper off the site. For your consideration, the parts of interest from it are presented below.
Italicized copy are editor's comments.
Copyright 1996 by David L. Carter and Andra J. Katz. Using established survey research methods, the authors assessed the extent of victimization, the character of computer crimes, who the perpetrators were, the introduction of viruses, unauthorized access to computer files, harassment via computers, destruction of virtual property, telecommunications fraud via computers, and computer security counter measures. Full-time employees committed the most crimes although a substantial number of incursions by hackers were reported with this threat growing disproportionately. With respect to security counter measures, there were statistically significant relationships for the use of data encryption, operations security, and surveillance of employees when tested against the different security counter measures. Use of authentication software and firewalls did not show significant relationships as security counter measures, most likely because of extraneous variables.