This insightful and provocative book presents two frameworks to structure findings in, and to assess the maturity of, a fraud investigation. Emerging from convenience theory, the book considers professional investigations to illustrate possible lessons that can be drawn out of fraud examinations.
Petter Gottschalk presents the structural model, which identifies convenience themes in terms of motive, opportunity and willingness, and the stage model, which assesses the maturity of completed reviews. Through empirical observations, the book illustrates key insights from investigation reports in a range of key cases, including Widecard banking in Germany and Hurtigruten Cruises in Norway.
Drawing together perspectives from criminology, sociology, psychology, management and organizational behaviour, this book is crucial reading for business school students and researchers, particularly those focusing on corporate crime. Its practical insights will also benefit fraud examiners and private investigators in both public and private organizations.
- ISBN10 1800886012
- ISBN13 9781800886018
- Publish Date 6 July 2021
- Publish Status Out of Print
- Out of Print 12 January 2022
- Publish Country GB
- Imprint Edward Elgar Publishing Ltd
- Format Hardcover
- Pages 224
- Language English