Fraud Investigation Reports in Practice

Convenience and Corporate Crime

Petter Gottschalk (BI Norwegian Business School, Oslo, Norway)

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English

Routledge
27 May 2024

True crime; Corporate crime; Corporate finance; Corporate governance & responsibilities; Criminal law & procedure

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.

By: Petter Gottschalk (BI Norwegian Business School Oslo Norway)
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions: Height: 234mm, Width: 156mm,
Weight: 420g
ISBN: 9781032304342
ISBN 10: 1032304340
Pages: 218
Publication Date: 27 May 2024
Audience: College/higher education , Primary
Format: Paperback
Publisher's Status: Active

Petter Gottschalk is Professor in the Department of Leadership and Organizational Behavior at BI Norwegian Business School. After two decades in executive positions in business, he joined academics to publish extensively on knowledge management, fraud investigation, white-collar crime, and convenience theory.