ISBN:
9781527524965
Language:
English
Pages:
1 online resource (244 pages)
DDC:
302.35
Keywords:
Whistle blowing
;
Electronic books
Abstract:
Very few white-collar criminals are detected. They are able to commit and conceal their fraud to benefit their organization or themselves, and continue in their privileged professional positions as members of the elite in society. When rumors of misconduct and crime occur, white-collar offenders are often so powerful that nothing happens to them. Some are too powerful to detect, investigate, prosecute, and jail.Whistleblowers play an important role in detection. They detect crime signals and send messages to people who can do something about the situation. They may report internally to executives or auditors, or they may send messages externally to journalists or public authorities.After discussion of white-collar fraud in the perspective of convenience theory, this book moves into its core of fraud signal detection, detailing the key terms signal strength, signal alertness, pattern recognition, and personal experience. The book then presents four case studies where whistleblowers reported fraud suspicions. After whistleblowing, fraud examiners were hired to reconstruct past events in private internal investigations.
Abstract:
Intro -- Table of Contents -- Introduction -- Chapter One -- White-Collar Fraud -- Magnitude of White-Collar Crime -- Edwin Sutherland -- Offence Characteristics -- Offender Characteristics -- Occupational and Business Crime -- Criminals after Conviction -- Chapter Two -- Convenience Orientation -- Economical Motive -- Organizational Opportunity -- Personal Willingness -- Chapter Three -- Sources of Crime Detection -- Auditing Role in Crime Detection -- Crime Signal Detection Theory -- Lack of Crime Signal Detection -- Revised Signal Detection Theory -- Chapter Four -- Crime Signal Quality -- Crime Signal Detection -- Signal Detection Intelligence -- Tacit and Explicit Knowledge -- Knowledge Workers -- Value Shop Configuration -- Chapter Five -- Problematic Whistleblowing Situations -- Characteristics of Whistleblowers -- Whistleblowing Intentions -- Whistleblowers as Information Sources -- Organizational Impact -- Chapter Six -- Corruption Investigation -- Whistleblower Retaliation -- Whistleblowers A and B -- Social Conflict Theory -- Tip of the Crime Iceberg -- Groups in Grimstad Conflict -- Religious Network -- The Case Goes On -- Chapter Seven -- Police Immigration Unit -- Immigration Unit Investigation -- Blame Game Hypothesis -- Chapter Eight -- Statement of Facts -- Deloitte Investigation -- Whistleblower Concerns -- Deloitte Findings -- Chapter Nine -- The Island and Municipality -- KomRev Investigation -- Economical Convenience -- Organizational Convenience -- Behavioral Convenience -- Religious Organizations -- Evaluation of Report -- The Whistleblower at Skjærvøy -- Analysis of the Whistleblower -- Chapter Ten -- Investigation Challenges -- Police versus Internal Investigations -- Implications from Convenience -- Investigation Reports in the United States -- Investigation Reports in Norway -- Chapter Eleven -- Supervisory Body.
Note:
Description based on publisher supplied metadata and other sources
