Fraud Investigation by Gottschalk, Petter -- Read -- Imperial Library of Trantor

Index

Cover Half Title Title Page Copyright Page Table of Contents List of illustrations Introduction 1 White-collar crime research

Edwin Sutherland Offense characteristics Offender characteristics Gender perspectives Occupational and business crime Convicted white-collar criminals Special sensitivity hypothesis Sensitivity testing The Kerik case Convenience theory

2 Theory of convenience

Financial motive Organizational opportunity Organizational dynamics Management control Entrepreneurs in white-collar crime Behavioral willingness Occupational crime Conclusion

3 Convenience research

Theoretical foundation: motive Theoretical foundation: opportunity Theoretical foundation: willingness Research propositions

4 Crime signal detection

Sources of crime detection Auditing role in crime detection Crime signal detection theory Lack of crime signal detection Characteristics of whistleblowers Crime signal sources

5 Investigation reports

Investigation characteristics Reasons for private investigations Private fraud examinations Financial crime specialists Certified fraud examiners Police versus internal investigations Implications from convenience

6 Crime investigations in Norway

Sixty investigation reports Betanien Nursing Home Furuheim Housing Foundation Hadeland Broadband Network Lunde Transportation Group Romerike Water Supply School buildings administration Unibuss public transportation SOS Racism sentence SOS Racism convenience CEOs in financial crime

7 Misconduct investigations in Scandinavia

DNB Bank in the Panama Papers Police Immigration Unit Dale Property Development Nordea Bank in the Panama Papers Regional public management Tipping point decision-making

8 Crime investigations in the United States

Enron Corporation Philadelphia Police Department Chief Technology Office Tax and Revenue Office WorldCom Corporation

9 Misconduct investigations in the United States

Lehman Brothers University of Texas General Motors Coatesville Area School District Motorola Sales Save the Children Peregrine Financial Group Sandstorm banking

Conclusion Bibliography Index