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Author: Petter Gottschalk
Publisher: Routledge
ISBN: 1000701263
Category : Business & Economics
Languages : en
Pages : 242
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Book Description
This book discusses privatization of law enforcement in relation to suspected corporate crime and recommends guidelines for successful fraud examinations. There is a growing business for global auditing and local law firms to conduct internal investigations at client organizations when there is suspicion of white-collar misconduct and crime. This book reflects on the work by these private fraud examiners in terms of an evaluation of their investigation reports. The book brings an original theoretical and methodological approach to investigations of white-collar crime. It develops the theory of convenience as an explanation for motive, opportunity, and willingness to commit and conceal white-collar crime. This theory is then related to the case studies. Structured in such a way as to allow the reader to use the text as a nonsequential reference source or guide to a set of connected issues, the book illustrates the practice of privatization by cases and presents guidelines for successful fraud examination. As an investigation can lead to conviction and incarceration, this privatization of crime investigation feeds into the larger issue of privatization of policing. The work will be a valuable resource for students, academics, and practitioners working in the areas of Criminal Justice, Corporate Law, and Business.
Author: Petter Gottschalk
Publisher: Routledge
ISBN: 1000701263
Category : Business & Economics
Languages : en
Pages : 242
Get Book
Book Description
This book discusses privatization of law enforcement in relation to suspected corporate crime and recommends guidelines for successful fraud examinations. There is a growing business for global auditing and local law firms to conduct internal investigations at client organizations when there is suspicion of white-collar misconduct and crime. This book reflects on the work by these private fraud examiners in terms of an evaluation of their investigation reports. The book brings an original theoretical and methodological approach to investigations of white-collar crime. It develops the theory of convenience as an explanation for motive, opportunity, and willingness to commit and conceal white-collar crime. This theory is then related to the case studies. Structured in such a way as to allow the reader to use the text as a nonsequential reference source or guide to a set of connected issues, the book illustrates the practice of privatization by cases and presents guidelines for successful fraud examination. As an investigation can lead to conviction and incarceration, this privatization of crime investigation feeds into the larger issue of privatization of policing. The work will be a valuable resource for students, academics, and practitioners working in the areas of Criminal Justice, Corporate Law, and Business.
Author: Petter Gottschalk
Publisher: Routledge
ISBN: 1351139045
Category : Business & Economics
Languages : en
Pages : 258
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Book Description
Investigating white-collar crime is like any other investigation concerned with past events. However, a number of characteristics require a contingent approach to these investigations. This book describes the process of conducting private internal investigations by fraud examiners and presents a number of reports from the United States, Sweden and Norway. It evaluates a number of internal investigation reports to reflect on the practice of fraud examinations. Empirical studies provide a basis to reflect theoretically on practice improvements for fraud examiners. Rather than presenting normative recommendations based on ideal or stereotype situations so often found in existing books, this book develops guidelines based on empirical study of current practice. Internal investigations should uncover the truth about misconduct or crime without damaging the reputation of innocent employees. Typical elements of an inquiry include collection and examination of written and recorded evidence, interviews with suspects and witnesses, data in computer systems, and network forensics. Internal inquiries may take many forms, depending upon the nature of the conduct at issue and the scope of the investigation. There should be recognition at the outset of any investigation that certain materials prepared during the course of the investigation may eventually be subject to disclosure to law enforcement authorities or other third parties. The entire investigation should be conducted with an eye towards preparing a final report. As evidenced in this book, private fraud examiners take on complicated roles in private internal investigations and often fail in their struggle to reconstruct the past in objective ways characterized by integrity and accountability.
Author: Tracy L. Coenen
Publisher: Wiley
ISBN: 0470447834
Category : Business & Economics
Languages : en
Pages : 208
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Book Description
A fraud investigation is aimed at examining evidence to determine if a fraud occurred, how it happened, who was involved, and how much money was lost. Investigations occur in cases ranging from embezzlement, to falsification of financial statements, to suspicious insurance claims. Expert Fraud Investigation: A Step-by-Step Guide provides all the tools to conduct a fraud investigation, detailing when and how to investigate. This guide takes the professional from the point of opening an investigation, selecting a team, gathering data, and through the entire investigation process. Business executives, auditors, and security professionals will benefit from this book, and companies will find this a useful tool for fighting fraud within their own organizations.
Author: Petter Gottschalk
Publisher: Edward Elgar Publishing
ISBN: 9781800886018
Category :
Languages : en
Pages : 208
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Book Description
This insightful and provocative book presents two frameworks to structure findings in, and to assess the maturity of, a fraud investigation. Emerging from convenience theory, the book considers professional investigations to illustrate possible lessons that can be drawn out of fraud examinations. Petter Gottschalk presents the structural model, which identifies convenience themes in terms of motive, opportunity and willingness, and the stage model, which assesses the maturity of completed reviews. Through empirical observations, the book illustrates key insights from investigation reports in a range of key cases, including Widecard banking in Germany and Hurtigruten Cruises in Norway. Drawing together perspectives from criminology, sociology, psychology, management and organizational behaviour, this book is crucial reading for business school students and researchers, particularly those focusing on corporate crime. Its practical insights will also benefit fraud examiners and private investigators in both public and private organizations.
Author: Petter Gottschalk
Publisher: Taylor & Francis
ISBN: 1000737683
Category : Business & Economics
Languages : en
Pages : 220
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Book Description
Investigation reports are written by fraud examiners after completion of internal reviews in client organizations when there was suspicion of financial wrongdoing. Fraud examiners are expected to answer questions regarding what happened, when it happened, how it happened, and why. This book presents a number of case studies of investigation reports by fraud examiners, offering a framework for studying the report as well as insights into convenience of fraud. The case studies, including KPMG and PwC, focus on two important subjects. First, convenience themes are identified for each case. Themes derive from the theory of convenience, where fraud is a result of financial motives, organizational opportunities, and personal willingness for deviant behaviors. Second, review maturity is identified for each case. Review maturity derives from a stages-of-growth model, where the investigation is assigned a level of maturity based on explicit criteria. The book provides useful insights towards approaching fraud examinations to enable better understanding of the rational explanations for corporate fraud. The book is framed from the perspective of private policing, which contextualizes how investigation reports are examined. This book is a valuable resource for scholars and upper-level students researching and studying auditing and investigation work in the corporate and public sectors. Business and management as well as criminal justice scholars and students will learn from the case studies how to frame a white-collar crime incident by application of convenience theory and how to evaluate a completed internal investigation by fraud examiners.
Author: Petter Gottschalk
Publisher: Routledge
ISBN: 1000475727
Category : Business & Economics
Languages : en
Pages : 212
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Book Description
This book applies a structural model of convenience theory to suspected crime and a maturity model to investigation reports. Evidence of white-collar convenience themes in each case study is derived from internal investigation reports by fraud examiners. The study of white-collar offenders has received increased attention in recent years. This book contributes to our understanding of financial crime by privileged individuals in professional settings by identifying convenience themes for offenders. Based on the theory of convenience, the work presents a number of case studies to identify convenience in financial motive, organizational opportunity, and willingness for deviant behavior. Case studies presented are from Austria, Asia, Congo, Denmark, Germany, Norway, Sweden, and the United States. The book will be of interest to researchers and academics in Law, Criminology, Business, and Sociology. It will also provide a valuable resource for fraud examiners, defense attorneys, police investigators, and prosecutors.
Author: Petter Gottschalk
Publisher: CRC Press
ISBN: 1498760449
Category : Law
Languages : en
Pages : 192
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Book Description
In Fraud Examiners in White-Collar Crime Investigations, Petter Gottschalk examines and evaluates the investigative processes used to combat white-collar crime. He also presents a general theory regarding the economic, organizational, and behavioral dimensions of its perpetrators.Pool Your Resources for a Successful InvestigationGottschalk emphasiz
Author: Les Johnston
Publisher: Routledge
ISBN: 1134941269
Category : Business & Economics
Languages : en
Pages : 264
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Book Description
Les Johnston argues that policing, far from being the preserve of public personnel, is in fact performed by a mixture of public, private, and quasi-public agents. He reviews the history of private policing and examines its implications.
Author: Petter Gottschalk
Publisher: Springer Nature
ISBN: 3030514528
Category : Social Science
Languages : en
Pages : 147
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Book Description
This brief extends studies on how corporations respond to scandals by examining the evolution of the accounts that corporate agents develop after a scandal becomes public. Guided by the theory of accounts and a recently developed perspective on crisis management, its examines how the accounts developed by thirteen corporations caught up in highly publicized scandals changed from the time of initial exposure to the issuance of an investigative report. This brief continues the discussion of the broader managerial and social implications of the analysis of accounts, and analyses their effect on our understanding of the ability of corporations to weather serious scandals. It includes four case studies; from Switzerland, Moldova, Denmark, and Norway respectively.
Author: Petter Gottschalk
Publisher: Routledge
ISBN: 1000344312
Category : Business & Economics
Languages : en
Pages : 222
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Book Description
This book discusses private policing conducted by fraud examiners and financial crime specialists when there is suspicion of white-collar crime. The theory of convenience applies to the suspected crime, while the maturity model applies to the conducted investigation. Private policing of economic crime by fraud examiners in internal investigations is a topic of increasing concern as there is a growing business for law firms and auditing firms to conduct inquiries and reviews when there is suspicion of misconduct, wrongdoing, and crime by white-collar offenders. The key features of this book are the application of a structural model for convenience theory and the application of a maturity model for fraud examinations. The structural model assesses convenience themes for motive, opportunity, and willingness in each case study, while the maturity model assesses the level of private policing maturity in fraud examinations. For the first time, two emerging frameworks to study white-collar offenses and private policing maturity are introduced and applied to a number of cases from Denmark, Iceland, Moldova, the Netherlands, Norway, Sweden, and Switzerland. This book will be essential to those studying law, business, and criminology, as well as practicing fraud examiners.
