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Cover -- Half Title -- Title Page -- Copyright Page -- Contents -- Introduction -- Part I Theoretical perspectives -- 1 Characteristics of white-collar offenders -- The offense-based perspective -- The offender-based perspectives -- White-collar crime seriousness -- White-collar offender profiling -- 2 Theory of offending convenience -- White-collar convenience structure -- Motivational convenience themes -- Organizational convenience themes -- Willingness convenience themes -- Prison punishment inconvenience -- 3 Internal fraud investigation reports -- The private policing business -- Investigation maturity stages -- Privatizing governmental services -- Private legal enforcement flexibility -- Public criminal justice system -- Private fraud examiners' legitimacy -- Cognitive, normative, and pragmatic -- Part II Empirical case studies -- 4 Austria: Biathlon Union by IBU Commission -- Offender convenience themes -- Fraud investigation outcome -- Investigation report maturity -- 5 Congo: Mercy Corps Aid by Smith -- Offender convenience themes -- Fraud investigation outcome -- Investigation report maturity -- Corrupt humanitarians -- 6 Denmark: Danske Bank by Plesner -- The previous bank scandal -- Offender convenience themes -- Fraud investigation outcome -- Investigation report maturity -- 7 Denmark: Banedanmark by Kammeradvokaten -- Offender convenience themes -- Fraud investigation outcome -- Investigation report maturity -- 8 Denmark: Ejendomsstyrelse by Kammeradvokaten -- Offender convenience themes -- Fraud investigation outcome -- Investigation report maturity -- 9 Germany: Wirecard Banking by KPMG -- Project Panther Deutsche Bank -- Offender convenience themes -- Fraud investigation outcome -- Investigation report maturity -- Wirecard bankruptcy collapse -- 10 Japan: Olympus by Kainaka -- Olympus corporation investigation.

This book uses global case studies of white-collar crime to examine offenders in top business positions and their motives. Drawing on the theory of convenience, this book opens up new perspectives of white-collar offenders in terms of their financial motives, their professional opportunities, and their personal willingness for deviant behaviour. It focusses on three groups of privileged individuals who have abused their positions for economic gain: people who occupied the position of chair of the board, people who were chief executive officers, and female offenders in top positions, and the related white-collar crimes. Convenience themes are identified in each case using the structural model for convenience theory. The case studies are from Denmark, Germany, Japan, Moldova, Norway, Sweden, and the United States. This book speaks to those interested in white-collar crime, criminal justice, policing, organizational behaviour and business administration. Petter Gottschalk is Professor in the Department of Leadership and Organizational Behavior at BI Norwegian Business School, Norway. Dr Gottschalk has published extensively on knowledge management, white-collar crime, fraud investigations, and convenience theory. Before joining academia, he held executive positions in business enterprises

Intro -- Contents -- List of Figures -- List of Tables -- 1 Introduction -- Bibliography -- 2 Theory of Crime Convenience -- The Concept of Convenience -- Convenient Economic Motive -- Convenient Opportunity Structure -- Convenient Personal Willingness -- Structural Convenience Model -- Investigative Detection Journalism -- Bibliography -- 3 Vest Tank Case Study -- Toxic Waste on Trafigura Ship -- Environmental Crime Convenience -- Deductive Convenience Integration -- Trafigura Toxic Pollution Crime -- Escalation of Goal Commitment -- Bibliography -- 4 Tjøme Island Case Study -- The Island of Tjøme -- Convicted White-Collar Offender -- Potential White-Collar Suspects -- Bibliography -- 5 White-Collar Attorneys -- Criminal Justice System Avoidance -- Rich and Mighty on the Shoreline -- Convenient Loopholes for Mansions -- Elite Mobilization of Top Attorneys -- The Island of Tjøme in Norway -- Bibliography -- 6 Attorney Defense Strategies -- Three Defense Strategies -- Substance Defense Strategy -- Information Control Strategy -- Symbolic Defense Strategy -- Bibliography -- 7 Tjøme Investigation Start -- Fraud Examiners from BDO -- Police Investigation Characteristics -- Whistleblowers on Tjøme Island -- Support Team Starts Working -- Support Team First Findings -- Bibliography -- 8 Tjøme Investigation Progress -- Investigative Thinking Styles -- Avoiding Mansion Owners -- Search of Suspect Property -- Bibliography -- 9 Tjøme Investigation Conclusion -- Formal Prosecution Decision -- Investigating Mansion Owners -- My Lecture in the Municipality -- Preparing for Court Hearings -- Bibliography -- 10 Environmental Crime Perspectives -- Punishing Environmental Crime -- Green Criminology Perspectives -- Green Criminology Politics -- Green Criminology Research -- Bibliography -- 11 Private Internal Policing -- Fraud Investigation Reports.

"This book introduces a dynamic perspective to study white-collar crime. It argues that as personal motives change over time, so too do organizational opportunities, and willingness for deviant behaviour. The work contends that the extent of white-collar crime is dependent on the extent of crime convenience perceived and preferred by potential offenders. It discusses how potential white-collar offenders expand organizational opportunities for financial crime over time. The dynamics are illustrated here by system dynamics models to capture cause and effect relationships. The book also presents a new structural model illustrating the elements of convenience theory along with a new dynamic model illustrating the evolution of white-collar crime. The practical aspects are illustrated with a number of case studies"--

Cover -- Half Title -- Title Page -- Copyright Page -- Table of Contents -- Introduction -- Chapter 1 Caverion services by Wiersholm -- White-collar convenience -- Fraud examination outcome -- Private policing evaluation -- Bibliography -- Chapter 2 Ferde toll collection by Kluge -- White-collar convenience -- Fraud examination outcome -- Private policing evaluation -- Marit Husa comments -- Bibliography -- Chapter 3 Ferde toll collection by Deloitte -- White-collar convenience -- Fraud examination outcome -- Private policing evaluation -- Press Complaints Commission -- Bibliography -- Chapter 4 FIFA World Cup by Garcia -- White-collar convenience -- Fraud examination outcome -- Private policing evaluation -- Bibliography -- Chapter 5 Helgeland hospital by KPMG -- White-collar convenience -- Fraud examination outcome -- Private policing evaluation -- Bibliography -- Chapter 6 Moldova banks by Kroll -- White-collar convenience -- Fraud examination outcome -- Private policing evaluation -- Bibliography -- Chapter 7 Oceanteam services by Sands -- White-collar convenience -- Fraud examination outcome -- Private policing evaluation -- Bibliography -- Chapter 8 Oslo housing by Deloitte -- White-collar convenience -- Fraud examination outcome -- Private policing evaluation -- Bibliography -- Chapter 9 Oslo energy recovery by PwC -- White-collar convenience -- Fraud examination outcome -- Private policing evaluation -- Bibliography -- Chapter 10 Samherji fishing by Al Jazeera -- White-collar convenience -- Fraud examination outcome -- Private policing evaluation -- Norwegian bank investigation -- Norwegian police investigation -- Bibliography -- Chapter 11 Social security by PwC -- White-collar convenience -- Fraud examination outcome -- Private policing evaluation -- Bibliography -- Chapter 12 Social security by Kammeradvokaten.

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

This book uses global case studies of white-collar crime to examine offenders in top business positions and their motives. Drawing on the theory of convenience, this book opens up new perspectives of white-collar offenders in terms of their financial motives, their professional opportunities, and their personal willingness for deviant behaviour. It focusses on three groups of privileged individuals who have abused their positions for economic gain: people who occupied the position of chair of the board, people who were chief executive officers, and female offenders in top positions, and the related white-collar crimes. Convenience themes are identified in each case using the structural model for convenience theory. The case studies are from Denmark, Germany, Japan, Moldova, Norway, Sweden, and the United States. This book speaks to those interested in white-collar crime, criminal justice, policing, organizational behaviour and business administration. Petter Gottschalk is Professor in the Department of Leadership and Organizational Behavior at BI Norwegian Business School, Norway. Dr Gottschalk has published extensively on knowledge management, white-collar crime, fraud investigations, and convenience theory. Before joining academia, he held executive positions in business enterprises.

Intro -- Preface -- Contents -- Chapter 1: Introduction -- References -- Chapter 2: Corporate Deviance Accounts -- 2.1 Emerging Corporate Scandals -- 2.2 Emerging Corporate Accounts -- 2.3 From Exposure to Investigation -- 2.4 Content Research Method -- 2.5 Wells Fargo Case Study -- 2.6 Content Research Results -- 2.7 Corporate Executive Destiny -- References -- Chapter 3: Corporate Crisis-Response Match -- 3.1 Evolution of Corporate Accounts -- 3.2 Response Match Research Question -- 3.3 Response Literature Review -- 3.4 Response Match Research Method -- 3.5 Response Match Research Findings -- 3.6 Theoretical Contribution -- 3.7 Future Research Ideas -- References -- Chapter 4: Private Fraud Investigations -- 4.1 Government or Governance -- 4.2 Misconduct and Crime Detection -- 4.3 Sample of White-Collar Convicts -- 4.4 Investigative Journalists -- 4.5 Fraud Examination Reports -- 4.6 Examination Maturity Stages -- References -- Chapter 5: Switzerland Case: Fifa World Cup -- 5.1 Denial of Criminal Wrongdoing -- 5.2 Bidding Investigation Process -- 5.3 Fifa President Joseph Blatter -- 5.4 Fifa Executive Committee Members -- 5.5 Australia and Qatar Whistleblowers -- 5.6 Misconduct Investigation Conclusions -- 5.7 Fraud Examination Review -- References -- Chapter 6: Moldova Case: Bank Transactions -- 6.1 The Kroll 2015 Investigation Report -- 6.2 The Kroll 2017 Investigation Report -- 6.3 Business Mayor Ilan Shor in Orhei -- 6.4 Fraud Examination Review -- References -- Chapter 7: Denmark Case: Social Security -- 7.1 Grants Administrator Britta Nielsen -- 7.2 The PwC 2019 Investigation Report -- 7.3 Fraud Examination Review -- References -- Chapter 8: Norway Case: Environmental Crime -- 8.1 White-Collar Convenience -- 8.2 Environmental Crime -- 8.3 Vest Tank Case Description -- 8.4 Convenience Case Study -- 8.5 Deductive Integration -- References.

"By examining white-collar crime scandals using the theory of convenience, Petter Gottschalk offers ways to improve the detection of crime signals and investigative skills in fraud examinations, as well as improve change management measures. Chapters take the reader chronologically through different key aspects of corporate white-collar crime, moving from the importance and impact of detection through whistleblowing, into how this evolves into an investigation and the role of fraud investigators. Finally, Gottschalk looks at the resulting restructure of the organization. Detailed case studies also offer critical analysis of why and how misconduct and crime should face consequences in the form of sanctions. Business school students and management consultants will find the combination of important theory and case studies useful in developing an understanding of the topic, and looking into successful resolutions. Criminal justice and law scholars will also find this to be a useful read in analysing the consequences of corporate white-collar crime." --Publisher's description

1. Convenience Orientation -- 2. Economical Motive -- 3. Organizational Opportunity -- 4. Personal Willingness -- 5. Convenience Triangle -- 6. White-Collar Crime -- 7. Historial Evolution -- 8. White-Collar Convenience -- 9. White-Collar Research -- 10. Whistleblower Case -- 11. Fraud Examination Reports -- Conclusion.

Contents: Introduction -- 1. White-collar crime motivation -- 2. White-collar crime opportunity -- 3. White-collar crime willingness -- 4. Detection of misconduct and crime -- 5. Investigation of white-collar offenses -- 6. Investigation of corporate scandals -- 7. Reconstruction of organization -- 8. Change management measures -- Conclusion -- Bibliography -- Index.