Title: Corporate Internal Fraud Investigations
Subtitle: Empirical Reviews of Examination Maturity
Subject Classification:  Corporate Governance, Economics and Finance, Law and Legal Ethics  
BIC Classification: KJR, KF, LA
BISAC Classification: BUS008000, SOC004000, BUS104000
Binding: Hardback, Paperback, eBook
Publication date: 22 Oct 2024
ISBN (Hardback): 978-1-80441-914-4
ISBN (eBook): 978-1-80441-915-1
ISBN (Paperback): 978-1-80441-916-8

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Description

The industry of corporate investigation has grown in recent years where companies hire fraud examiners to investigate suspicions of misconduct and crime. While case studies have been published in the past, this book has a number of new case studies that combine both offender convenience, and investigation maturity.

Information retrieved from publicly available internal investigation reports – in some cases, supplemented other sources such as media coverage – is allocated to the analysis of convenience in an attempt to assess motive, opportunity, and willingness. These three dimensions of convenience – motive based on possibilities or threats; opportunity to commit and conceal wrongdoing; and willingness to commit deviant behavior – are corners in the convenience triangle.

The book will appeal to business and management scholars, for courses on business ethics and financial crime. In schools of criminology, the book is especially relevant in courses on white-collar and corporate crime. In addition, managers in public and private organizations; those in corporate governance; and practicing fraud investigations will benefit from this book.

Biography

Author(s):  Dr Petter Gottschalk is a professor in the Department of Leadership and Organizational Behaviour at BI Norwegian Business School, Oslo, Norway.

Reviews

"As an experienced scholar of criminal entrepreneurship, I recommend this book to anyone who works in the criminal justice system, academics and students and scholars of Corporate and White-Collar Criminality. It is well researched, well written and easy to read. The chapters in this book draw attention to an important and overlooked phenomenon in corporate criminality namely the commissioning of pre criminal investigations or reviews of a particular crime by the bodies. These pre investigation reviews are important because they can and do shape the decisions of corporations in relation to how they deal with the handling of the alleged crimes or wrongdoings. Often the reviews can be flawed or mis interpreted leading to a waste of public funds. The stages-of-growth model applied in this book to assess examination maturity is of particular relevance to readers as it highlights the weaknesses of many corporate investigations in the early stages of an investigation, highlighting major flaws such as chaos, passivity, resource inefficient, superficialism, unprofessionalism, amateurism and characterised by client focus, biased story-telling practices in early stages. The variety of case studies presented are truly global in their reach and convincingly written. As a criminologist and ex-police officer I learned a lot from reading this book and recommend it. It is a welcome addition to Professor Gottschalk growing portfolio of practical books on different elements of corporate and white-collar investigation books."
- Dr Robert Smith, Visiting Professor of Policing and Criminal Enterprise, The Institute for Policing, The University of Staffordshire.