The Privatization of Fraud Investigation: Internal Investigations by Fraud Examiners, 1st Edition (Hardback) book cover

The Privatization of Fraud Investigation

Internal Investigations by Fraud Examiners, 1st Edition

By Petter Gottschalk

Routledge

280 pages

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Hardback: 9780367359577
pub: 2019-10-15
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Description

This book discusses privatization of law enforcement in relation to suspected corporate crime and recommends guidelines for successful fraud examinations. There is a growing business for global auditing and local law firms to conduct internal investigations at client organizations when there is suspicion of white-collar misconduct and crime. This book reflects on the work by these private fraud examiners in terms of an evaluation of their investigation reports. The book brings an original theoretical and methodological approach to investigations of white-collar crime. It develops the theory of convenience as an explanation for motive, opportunity and willingness to commit and conceal white-collar crime. This theory is then related to the case studies. Structured in such a way as to allow the reader to use the text as a non-sequential reference source or guide to a set of connected issues, the book illustrates the practice of privatization by cases and presents guidelines for successful fraud examination. As an investigation can lead to conviction and incarceration, this privatization of crime investigation feeds into the larger issue of privatization of policing.

The work will be a valuable resource for students, academics and practitioners working in the areas of Criminal Justice, Corporate Law, and Business.

Table of Contents

Introduction;

1 Perspectives on Private Criminal Justice;

2 Theory of White-Collar Convenience;

3 Sample of 408 White-Collar Criminals;

4 Case Studies of Internal Investigations;

5 Stumbling into Action Research;

6 Guilt Neutralization Techniques;

7 Excuses and Justifications;

8 Private Law Enforcement;

9 White-Collar Whistleblowing;

10 White-Collar Autobiographies;

11 Guidelines for Private Criminal Justice;

Conclusion;

About the Author

Dr Petter Gottschalk is Professor in the Department of Leadership and Organizational Behavior at BI Norwegian Business School in Oslo Norway. After completing his education at Technische Universität Berlin, Dartmouth College, MIT, and Henley Management College, he took on executive positions in technology enterprises for twenty years before joining academia. Dr. Gottschalk has published extensively on knowledge management, intelligence strategy, police investigations, white-collar crime, and fraud examinations. He has lectured at Henry C. Lee College of Criminal Justice, University of New Haven and at the Department of Criminal Justice, University of Cincinnati, USA.

Subject Categories

BISAC Subject Codes/Headings:
BUS001010
BUSINESS & ECONOMICS / Accounting / Financial
BUS010000
BUSINESS & ECONOMICS / Business Law
BUS104000
BUSINESS & ECONOMICS / Corporate Governance
LAW000000
LAW / General
LAW001000
LAW / Administrative Law & Regulatory Practice
LAW009000
LAW / Business & Financial
LAW026000
LAW / Criminal Law / General
LAW036000
LAW / Ethics & Professional Responsibility
SOC004000
SOCIAL SCIENCE / Criminology