eng Science and Education Publishing Journal of Business and Management Sciences 2333-4533 2026-04-14 14 2 12 19 10.12691/jbms-14-2-1 JBMS20261421 article Fu-Hsiang Kuo s1185072@gmail.com 1 2 3 Mei-Mei Lin 3 School of Economics and Management, Guangzhou Institute of Science and Technology, Guangzhou, China This study conducts a longitudinal analysis of telecommunication and online fraud in Taiwan from 2022 to 2025, examining the evolution of crime structure, the improvement of judicial efficiency, and the adaptability of governance strategies. The findings indicate a three-stage transformation in offender roles: initially relying on identity accounts as the operational foundation; shifting to direct perpetrators as account controls intensified; and, more recently, exhibiting a ˇ°displacement effectˇ± toward cashiers and money laundering agents under enforcement pressure, reflecting the high adaptability of criminal networks. With respect to judicial efficiency, the study uses the average convictions per case (ACPC) as an indicator, revealing a sustained increase in conviction momentum, which reflects the enhanced effectiveness of the judicial system in investigating, prosecuting, and adjudicating complex cases. Finally, in alignment with the United Nations Sustainable Development Goals, this study proposes policy recommendations to strengthen financial integrity, enhance the resilience of digital infrastructure, and improve institutional governance capacity to address the continuously evolving nature of fraud. https://pubs.sciepub.com/jbms/14/2/1/jbms-14-2-1.pdf Telecommunication fraud online fraud fraud networks criminal role structure anti-fraud strategies