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.
Introduction References PART I CRIME CONVENIENCE Chapter 1 Compliance-Conformity-Convenience Compliance in Corporate Governance Remaking Capitalism for Social Acceptance Responses to Normative Pressures Research Perspectives on Compliance Legalistic and Formalistic Approaches Compliance Audits and Risk Assessment Fraud Examinations of Compliance Failures Maturity Model for Corporate Compliance References Chapter 2 Profiling White-Collar Offenders Structural Convenience Model Profiling Motive Convenience Profiling Opportunity Convenience Profiling Willingness Convenience Visual Offender Profile Representation References Chapter 3 Convenient Corruption in Sports Characteristics of Sport Corruption Convenience in Sport Corruption Corrupt Sport Nations Corrupt Sport Coaches Corrupt Biathlon President Bribers and Bribed Officials References Chapter 4 Economic Crime in the Fishing Industry Structural Model of Convenience Economic Motive Convenience Business Opportunity Convenience Personal Willingness Convenience IUU Fishing Convenience Propositions Electronic Reporting for Compliance References Chapter 5 Covid-19 Creative Non-Compliance Variety of Covid-19 Frauds Covid-19 Fraud Convenience Convenient Motive during Pandemic Convenient Opportunity during Pandemic Convenient Willingness during Pandemic Magnitude of Crime during Pandemic References Chapter 6 Stigma or Competition Effect Corporate Crises and Scandals Effects on Non-Accused Firms Fraud Investigation Reports Peer Product Market Overlap References PART II COMPLIANCE CONTROL Chapter 7 Corporate Social License to Operate Characteristics of the Social License Danish Bestseller in Myanmar Social Housing by Obos in Norway Icelandic Samherji Fishing in Namibia Shortcomings of Legal Perspectives References Chapter 8 Bottom-Up Corporate Control Chief Executive Offenders Offender Crime Convenience Offender Status Convenience Resource Access Convenience Organization Deterioration Convenience Role Agency Convenience Rule Complexity Convenience Outside-In Approaches References Chapter 9 Auditors Disturbing Crime Convenience Crime Prevention and Detection Convenience Disturbance Themes Disturbing Motive Convenience Disturbing Opportunity Convenience Disturbing Willingness Convenience Auditing Practice Disturbance Gap References Chapter 10 Theater of the Courtroom Member of Parliament and Mansion Architect Storytelling in the Courtroom Theater Embezzlement by Member of Parliament Corruption by Summer Mansion Architect Language Games in Prosecution and Defense Questioning by Prosecution and Defense References Chapter 11 Corporate Internal Investigations Australian, Dutch, and UK Research Secrecy of Investigation Reports Review of 163 Investigation Reports Outcomes for Crime Suspects References Appendix A Characteristics at Suspicion Appendix B Characteristics of Suspects in Norway Appendix C Characteristics of Other Suspects Appendix D Comparison of Outcomes for Suspects Chapter 12 Characteristics of Corporate Investigators Alternative Policing of Economic Crime Australia: Professional Image Canada: Role of Private Sector The Netherlands: Professional Roles Norway: Outcome of Investigations The United Kingdom: Second Careers Evaluation of Investigation Reports References Conclusion
Petter Gottschalk is Professor in the Department of Leadership and Organizational Behaviour at BI Norwegian Business School in Oslo, Norway. Before joining academics, he held several chief executive officer positions in business enterprises. He received his education in Germany (Technical University of Berlin), United States (Dartmouth College and Massachusetts Institute of Technology), and United Kingdom (Henley Management College). Dr. Gottschalk has published extensively his research on knowledge management, police investigations, fraud examinations, white-collar crime, convenience theory, and corporate investigations.
