White-Collar Crime and Fraud Investigation

This book applies a structural model of convenience theory to suspected crime and a maturity model to investigation reports. Evidence of white-collar convenience themes in each case study is derived from internal investigation reports by fraud examiners.

Auteur

Petter Gottschalk is Professor in the Department of Leadership and Organizational Behavior at BI Norwegian Business School in Oslo, Norway. Dr. Gottschalk has published extensively on knowledge management, intelligence strategy, police investigations, white-collar crime, and fraud examinations.

Contenu

PART I THEORETICAL PERSPECTIVES

1 Characteristics of White-Collar Offenders

2 Theory of Offending Convenience

3 Internal Fraud Investigation Reports

PART II EMPIRICAL CASE STUDIES

4 Austria: Biathlon Union by IBU Commission

5 Congo: Mercy Corps Aid by Smith

6 Denmark: Danske Bank by Plesner

7 Denmark: Banedanmark by Kammeradvokaten

8 Denmark: Ejendomsstyrelse by Kammeradvokaten

9 Germany: Wirecard Banking by KPMG

10 Japan: Olympus by Kainaka

11 New Zealand: Fuji Xerox by Ito

12 Norway: Stamina Health Care by Salten

13 Norway: Equinor Energy by Bellona

14 Norway: Nittedal Mayor by Grimstad

15 Norway: Rogaland Roads by PwC

16 Sweden: Nasdaq Clearing by Finansinspektionen

17 USA: Apollo Global Management by Dechert

18 USA: University Berkeley by State Auditor