This insightful book illustrates thirteen case studies demonstrating the convenience theory of white-collar crime. Offering an integrated deductive perspective through a convenience lens, Petter Gottschalk provides crucial insights into the motives, opportunities and behaviors behind executive deviance. Featuring a unique examination of era-defining cases of white-collar crime, from the Deepwater Horizon oil spill to the Olympus scandal, Gottschalk closely follows legal accounts to paint an international picture of executive deviance. This book scrutinizes public opinion of deviant behavior and how public sentiment towards white-collar crime has changed over time. Offering an innovative view of executive deviance, Gottschalk concludes by testing the integrated theory of convenience through empirical surveys of white-collar offenders. Audacious and illuminating, this book is crucial reading for researchers and students of business, criminal law and criminology, sharing a unique angle on the world of executive deviance through empirical research. Its real-world observations will also be crucial to policymakers and legal practitioners.

Ever since Sutherland coined the term 'white-collar crime', researchers have struggled to understand and explain why some individuals abuse their privileged positions of trust and commit financial crime. This book makes a novel contribution to the development of convenience theory as a framework to understand and explain 'white-collar crime'. The framework integrates well-known theories from criminology, management and other fields to explain the occurrence of offenses. It is found that autobiographies indicate a strong presence of neutralization techniques in the behavioral dimension of convenience theory, while internal investigations indicate a strong presence of organizational opportunities to commit 'white-collar crime'. Survey research, on the other hand, is found to indicate a strong belief that chief executives sometimes have the motive to commit financial crime in times of crisis, in times of great challenges, and in times of greed. The book concludes that the only feasible avenue to combat this type of crime is to make it less convenient. This book will appeal to criminology and criminal justice students at both bachelor and master levels, as well as those studying business and law. Practitioners, including consultants in global auditing firms, attorneys and police academy students will also benefit from the overview of convenience theory research.

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.

By examining white-collar crime scandals using the theory of convenience, Petter Gottschalk offers ways to improve the detection of crime signals and investigative skills in fraud examinations, as well as improve change management measures. Chapters take the reader chronologically through different key aspects of corporate white-collar crime, moving from the importance and impact of detection through whistleblowing, into how this evolves into an investigation and the role of fraud investigators. Finally, Gottschalk looks at the resulting restructure of the organization. Detailed case studies also offer critical analysis of why and how misconduct and crime should face consequences in the form of sanctions. Business school students and management consultants will find the combination of important theory and case studies useful in developing an understanding of the topic, and looking into successful resolutions. Criminal justice and law scholars will also find this to be a useful read in analysing the consequences of corporate white-collar crime.

This book reviews a range of reports written by fraud examiners after completing internal investigations. These reports are normally kept secret and are the property of client organizations, which do not wish to disclose potential wrongdoing that can harm the reputation of the businesses. Fraud Examinations in White-Collar Crime Investigations was able to retrieve several recent reports, including foreign aid kickbacks, Russian favors to the Biathlon President, and Leon Black's deals with Jeffrey Epstein. While not claiming that the obtained reports are representative for the outcome of the private investigation industry, the reports do provide insights into the variety of issues that fraud examiners address in their internal investigations and the quality of their work. This book identifies convenience themes and assesses investigation maturity across the reports analyzed. It considers the motives of and opportunities for white collar criminals, as well as their willingness to engage in unlawful activity, and assesses to what extent fraud examiners are either efficient or deficient in their work. A compelling read, this book will appeal to students and scholars of criminology, sociology, law politics and all those interested in fraud examinations in relation to white-collar crime.

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.

This book examines the role of Chief Executives in white collar crime from a convenience theory perspective. Privileged position status, legitimate resource access, institutional deterioration, lack of control and guardianship, and criminal networks such as cartels are some of the typical factors of opportunity convenience when chief executives commit white-collar crime. By presenting and discussing such factors, this book aims to clarify vulnerabilities in organizational settings when the deviant chief executive takes advantage of their position for criminal means. The book applies convenience theory to explain a variety of cases of corporate crime committed by chief executives. The work will be a valuable resource for academics and researchers in the areas of criminology and criminal justice, law enforcement policy, business management and organizational behavior.

This book introduces a dynamic perspective to study white-collar crime. It argues that as personal motives change over time, so too do organizational opportunities, and willingness for deviant behavior. The work contends that the extent of white-collar crime is dependent on the extent of crime convenience perceived and preferred by potential offenders. It discusses how potential white-collar offenders expand organizational opportunities for financial crime over time. The dynamics are illustrated here by system dynamics models to capture cause and effect relationships. The book also presents a new structural model illustrating the elements of convenience theory along with a new dynamic model illustrating the evolution of white-collar crime. The practical aspects are illustrated with a number of case studies. The book will be of interest to researchers, academics and professionals working in the areas of Criminal Justice, Criminology, Criminal Law and Business Studies.

Studies have shown that the number of individuals being incarcerated for white-collar crime is on the rise, going hand-in-hand with an increase in support for punishment and imprisonment for white-collar offenders among the public. This book aims to discuss the role of the 'convenience triangle' in white-collar crime, how it affects the perpetration of these crimes, the impact of this on detection and prevention and the effects of the punitive measures taken against white-collar criminals. The 'convenience triangle' is the dynamic relationship between motive, opportunity, and willingness to commit a crime, which culminates in the illegal acts that constitute white-collar crime. The relationship between these factors is explored through case studies highlighting each of these six causal relationships. Alongside this, the role of whistleblowing in the detection of white-collar crime, and the issue of incarceration for white collar criminals are discussed. For students of business and management, this book will provide valuable insights into the motivation and practice of white-collar crime. Its insights and discussion will also prove valuable for practitioners, engaged in both management and crime prevention.

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.

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.

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.

Combating white-collar crime is a challenge as these criminals are found among the most powerful members of society, including politicians, business executives, and government officials. While there are many approaches to understanding this topic, Policing White-Collar Crime: Characteristics of White-Collar Criminals highlights the importance of police intelligence in confronting these crimes and criminals and focuses on the identification, retrieval, storage, and application of information resources. Combining theory with case examples of some of the most notorious criminal enterprises in recent years, the book explores: White-collar crime typologies and characteristics The roles and structure in a white-collar crime enterprise Sociological perspectives on why women are substantially less involved in white-collar crime Why chief executives are vulnerable to the lure of white-collar crime Characteristics of victims who fall prey to these crimes Theoretically based yet practitioner-oriented, this book offers a unique study of the contingent approach to policing white-collar criminals-emphasizing the essential elements of information management strategy, knowledge management strategy, information technology strategy, and value configuration in law enforcement. By implementing the techniques presented in this volume, law enforcement organizations can better develop and implement detection and prevention methods. This effective use of the critical element of police intelligence is a powerful tool for circumventing the tactics of white-collar criminals.

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 Investigation Gottschalk emphasizes the importance of collaboration across multiple disciplines including accounting, law, and forensic science in solving each case of suspected white-collar crime. He describes each case as a "puzzle" or "project" consisting of several steps and several participating individuals or organizations. Since so many people participate in an investigation, Gottschalk advises that objectively acquired and communicated information is vital to successful results. Fraud Examiners in White-Collar Crime Investigations approaches case studies from the perspectives of police science and detective work rather than auditing and legal thinking. Gottschalk asserts that "the private detective rather than the firm lawyer" is the more potentially successful fraud examiner. His approach emphasizes the importance of using strategy and practice in yielding results toward solving a case and highlights the use of interviews. He looks at the role of people as significant resources of information to help solve white-collar criminal cases and explains how a well-conducted interview can have a significant impact on the progress of an investigation. Through the analyses theories Gottschalk presents, this book gives you a useful tool for understanding characteristics of white-collar crime and for devising strategies for conducting and evaluating investigations of suspected white-collar crimes.

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 Investigation Gottschalk emphasizes the importance of collaboration across multiple disciplines including accounting, law, and forensic science in solving each case of suspected white-collar crime. He describes each case as a "puzzle" or "project" consisting of several steps and several participating individuals or organizations. Since so many people participate in an investigation, Gottschalk advises that objectively acquired and communicated information is vital to successful results. Fraud Examiners in White-Collar Crime Investigations approaches case studies from the perspectives of police science and detective work rather than auditing and legal thinking. Gottschalk asserts that "the private detective rather than the firm lawyer" is the more potentially successful fraud examiner. His approach emphasizes the importance of using strategy and practice in yielding results toward solving a case and highlights the use of interviews. He looks at the role of people as significant resources of information to help solve white-collar criminal cases and explains how a well-conducted interview can have a significant impact on the progress of an investigation. Through the analyses theories Gottschalk presents, this book gives you a useful tool for understanding characteristics of white-collar crime and for devising strategies for conducting and evaluating investigations of suspected white-collar crimes.

This volume presents the latest scholarly research on the practice of public corruption. The authors explore the causes and methods of fraud-related crime, as well as how it can be detected. The book also investigates the best strategies to prevent corruption, as well as convention punishments for those convicted. Intended for criminal justice students and practitioners, Public Corruption: Regional and National Perspectives on Procurement Fraud is a valuable resource for all stages of fraud investigation.

Internet Child Abuse: Current Research and Policy provides a timely overview of international policy, legislation and offender management and treatment practice in the area of Internet child abuse. Internet use has grown considerably over the last five years, and information technology now forms a core part of the formal education system in many countries. There is however, increasing evidence that the Internet is used by some adults to access children and young people in order to 'groom' them for the purposes of sexual abuse; as well as to produce and distribute indecent illegal images of children. This book presents and assesses the most recent and current research on internet child abuse, addressing: its nature, the behaviour and treatment of its perpetrators, international policy, legislation and protection, and policing. It will be required reading for an international audience of academics, researchers, policy-makers and criminal justice practitioners with interests in this area.

Internet Child Abuse: Current Research and Policy provides a timely overview of international policy, legislation and offender management and treatment practice in the area of Internet child abuse. Internet use has grown considerably over the last five years, and information technology now forms a core part of the formal education system in many countries. There is however, increasing evidence that the Internet is used by some adults to access children and young people in order to 'groom' them for the purposes of sexual abuse; as well as to produce and distribute indecent illegal images of children. This book presents and assesses the most recent and current research on internet child abuse, addressing: its nature, the behaviour and treatment of its perpetrators, international policy, legislation and protection, and policing. It will be required reading for an international audience of academics, researchers, policy-makers and criminal justice practitioners with interests in this area.

Traditionally, control in organizations is concerned with top-down approaches, where executives attempt to direct their employees' attention, behaviors, and performance to align with the organization's goals and objectives. This book takes a new approach by turning the problem of control upside down as it focuses on control of executives who find white-collar crime convenient. The bottom-up approach to executive compliance focuses on organizational measures to make white-collar crime less convenient for potential offenders. Rather than focusing on the regulatory formalities and staged procedures of compliance and audits, the book emphasizes the organizational challenges involved in compliance work when trusted corporate officials exhibit deviant behavior, refining, and advancing knowledge in this field by reference to contemporary international case studies and associated original evaluative research. The themes and cases covered are carefully selected to provide the reader with an insight into professional conduct and procedural practice - the organization of corporate compliance success, failure, and corruption - with the theory of convenience placed at the fore. It is the bottom-up approach by application of convenience theory that makes the proposed book unique compared to other books on corporate compliance. This book is a valuable resource for scholars and upper-level students researching and studying in the areas of business administration, organizational behavior, corporate and white-collar crime, as well as business ethics and auditing.

So long as there are weaknesses that can be exploited for gain, companies, other organizations and private individuals will be taken advantage of. This theoretically-based but hugely practical book focuses on what is generally seen as financial or economic crime: theft, fraud, manipulation, and corruption. Petter Gottschalk considers how, in some competitive environments, goals can 'legitimise' all kinds of means, and how culture can exert a role in relation to what is seen as acceptable or unacceptable behaviour by individuals. In Investigation and Prevention of Financial Crime he addresses important topics including organized crime, money laundering, cyber crime, corruption in law enforcement agencies, and whistleblowing, and provides expert advice about strategies for the use of intelligence to combat financial crime. The uniqueness of his approach to the subject lies in the way he is able to explain intelligence and intelligence processes in the wider context of knowledge and knowledge management. The numerous case studies throughout the book illustrate the 'policing' of financial crime from an intelligence, knowledge management and systems perspective. Law enforcers, lawyers, security personnel, consultants and investigators, as well as those in auditing and accountancy and with responsibilities for containing risk in banks, other financial institutions and in businesses generally, will find this an invaluable source of practical guidance. The book will also be of interest to advanced students and researchers in criminology and police science.

Entrepreneurship and Organised Crime provides a fresh and realistic insight into the problem of organised crime activity and the role of entrepreneurs in illegal business. Petter Gottschalk takes a close look at how some entrepreneurs choose to develop criminal business enterprises. Stage models for criminal entrepreneurs are presented, and entrepreneurial leadership and management are discussed. This book illustrates how so many issues for entrepreneurs and entrepreneurship are similar in legal and illegal business. At the same time, all the cases in the book show how different many of the individual criminal entrepreneurs are. In sum, this book provides a pragmatic view of another kind of entrepreneurship not frequently discussed in a neutral way. This book will be warmly welcomed by scholars and researchers looking for a different perspective of entrepreneurship or interested in criminology. This will also be a good reference tool for students at police academies.

This book introduces a dynamic perspective to study white-collar crime. It argues that as personal motives change over time, so too do organizational opportunities, and willingness for deviant behavior. The work contends that the extent of white-collar crime is dependent on the extent of crime convenience perceived and preferred by potential offenders. It discusses how potential white-collar offenders expand organizational opportunities for financial crime over time. The dynamics are illustrated here by system dynamics models to capture cause and effect relationships. The book also presents a new structural model illustrating the elements of convenience theory along with a new dynamic model illustrating the evolution of white-collar crime. The practical aspects are illustrated with a number of case studies. The book will be of interest to researchers, academics and professionals working in the areas of Criminal Justice, Criminology, Criminal Law and Business Studies.

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.

Understanding White-Collar Crime develops the concept of convenience as the main explanation for crime occurrence. Examining all three dimensions of crime-economic, organizational, and behavioral-the book argues that when white-collar crime becomes less convenient, crime rates will go down. By applying convenience theory to an empirical sample of convicted white-collar criminals, the text teaches criminal justice students and ethics and compliance practitioners to identify and understand how opportunity affects real-world criminal situations. Internal investigations of white-collar crime are discussed, and corporate social responsibility against white-collar crime is emphasized. Understanding White-Collar Crime: A Convenience Perspective examines not only the theories behind white-collar crime, but also explores methods used in criminal justice investigations into corporate fraud, and emphasizes the importance of corporate social responsibility in reducing crimes of this nature. Criminal justice students and practitioners should not miss this close look into the world of white-collar crime.

When criminal activity is as straightforward as a child's game of cops and robbers, the role of the police is obvious, but today's bad guys don't always wear black. In fact, the most difficult criminals to cope with are those who straddle the gray divide between licit and illicit activity. Many of these nefarious sorts operate on the fringe of society, often acting the part of businesspersons, meeting the demands of otherwise law-abiding clientele with illegally procured or delivered goods. Others, specially trained to occupy positions of responsibility, make the most of position and special knowledge to partake of ill-gotten gains. Then there are the organized crime families and syndicates who make use of common business models to turn dubious undertakings into profitable ventures. Policing Organized Crime: Intelligence Strategy Implementation addresses these very real types of modern criminals. It examines the methods and motives of those operating on the fringes of society, including more obvious outlaws as well as less obvious lawyers, businesspeople, and bankers, social outcasts as well as devoted family people. Written by Petter Gottschalk, an internationally respected police expert in organized crime, this book details the workings of entrepreneurial crime through the use of case studies from around the world. He presents strategies that will alter the thinking and investigative styles of those police charged with the responsibility of preventing and putting a stop to business crimes. Implementation of an effective intelligence strategy is a key element in his thinking. He demonstrates the shrewd skill set required to bring down those criminals who twist the rules of supply and demand with business models designed to maximize illegal gain. This important resource is a volume in the Advances in Police Theory and Practice Series, which features the work of international experts who provide researchers and those i