Fraud investigation reports in practice convenience and corporate crime / Petter Gottschalk.
| Author/creator | Gottschalk, Petter, 1950- |
| Format | Electronic |
| Edition | 1st Edition. |
| Publication Info | New York, NY : Routledge, 2023. |
| Description | pages cm |
| Supplemental Content | Full text available from eBooks on EBSCOhost |
| Supplemental Content | Full text available from Taylor & Francis eBooks |
| Subjects |
| Abstract | "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 books 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"-- Provided by publisher. |
| Bibliography note | Includes bibliographical references and index. |
| Access restriction | Available only to authorized users. |
| Technical details | Mode of access: World Wide Web |
| Genre/form | Electronic books. |
| LCCN | 2022018464 |
| ISBN | 9781032304335 (hardback) |
| ISBN | 9781032304342 (paperback) |
| ISBN | (ebook) |
Availability
| Library | Location | Call Number | Status | Item Actions |
|---|---|---|---|---|
| Electronic Resources | ✔ Available |