Fraud Examiners in White-Collar Crime Investigations: 1st Edition (Hardback) book cover

Fraud Examiners in White-Collar Crime Investigations

1st Edition

By Petter Gottschalk

CRC Press

300 pages | 14 B/W Illus.

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pub: 2015-05-20
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Description

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.

Table of Contents

Introduction

White-Collar Criminals

Characteristics of White-Collar Criminals

Characteristics of White-Collar Crime

Sample of White-Collar Criminals

Characteristics of Sample Criminals

References

Empirical Study of Criminals

Occupational versus Corporate Crime

Criminal Leaders versus Criminal Followers

Rotten Apples versus Barrel Offenders

Detection of White-Collar Crime

Auditing Role in Crime Detection

Crime Signal Detection Theory

References

General Theory of Crime

Theorizing White-Collar Crime

Definitions of Theory

Economical Dimension of Crime

Organizational Dimension of Crime

Behavioral Dimension of Crime

Organizational Level of Criminals

Challenging a General Theory

References

Private Investigations

Financial Crime Specialists

Certified Fraud Examiners

Markopolos in the Madoff Case

Person-Oriented Investigation

Place-Oriented Investigations

Archive-Oriented Investigation

Technology-Oriented Investigation

Hypotheses Testing

Investigative Thinking Styles

The Case of Kelly Paxton

References

Investigation Characteristics

Extraordinary Examination

Need for Investigation

Examination Characteristics

Police Investigations

Investigation Science

Internal or External Investigation

Examiners, Officers, Journalists

References

Information Management

Criminal Intelligence

Strategy Characteristics

Classification of Information Sources

Forensic Accounting

Crime Intelligence Analysis

Whistle-Blowers as Informants

Arranging the Interview

References

Knowledge Management

Knowledge Management

Professional Service Firms

Intelligence for Knowledge

Knowledge Integration

Knowledge in Analytical Work

References

Configuration Management

Law Firm Business

Legal Knowledge

Knowledge Resources

Law Firm Clients

Value Shop Work

References

Systems Management

Stages of Growth Models

Stage Model for Systems

Seven C Knowledge Framework

Business Intelligence

References

Evaluation of Investigations

Process and Impact

Evaluation Defined

Evaluation Procedure

Contributors to Evaluation

Secrecy of Investigations

Disclosure to Law Enforcement

References

Stage Model for Investigations

Four Levels of Maturity

Starting Point Evaluation

Work Process Evaluation

Work Result Evaluation

Examination Impact Evaluation

Resource Value Evaluation

References

Sample Investigation Evaluations

Twenty-One Examination Reports

Investigation Performance

The Turkey Case

The Eckbo Case

The Langemyhr Case

Characteristics of Cases

Fraud Examination Reports

References

Investigation Perspectives

Blame Game Hypothesis

Twenty-Eight Examination Reports

Empirical Case Study

Qualitative Research Results

Corporate Social Responsibility

Case for Discussion

References

Conclusion

Reference

Index

About the Author

Petter Gottschalk is a professor in the Department of Leadership and Organization at BI Norwegian Business School in Oslo, Norway. He was educated in Germany, the United States and the United Kingdom. Dr. Gottschalk has been managing director of several companies including ABB Datacables. He has published extensively on knowledge management, investigations, law enforcement, white-collar crime and defense lawyers.

Subject Categories

BISAC Subject Codes/Headings:
LAW026000
LAW / Criminal Law / General
LAW041000
LAW / Forensic Science
SOC004000
SOCIAL SCIENCE / Criminology