Fraud Investigation Reports in Practice: Convenience and Corporate Crime

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Synopsis
Investigation reports are written by fraud examiners after completion of internal reviews in client organizations when there was suspicion of financial wrongdoing. Fraud examiners are expected to answer questions regarding what happened, when it happened, how it happened, and why. This book presents a number of case studies of investigation reports by fraud examiners, offering a framework for studying the report as well as insights into convenience of fraud. The case studies, including KPMG and PwC, focus on two important subjects. First, convenience themes are identified for each case. Themes derive from the theory of convenience, where fraud is a result of financial motives, organizational opportunities, and personal willingness for deviant behaviors. Second, review maturity is identified for each case. Review maturity derives from a stages-of-growth model, where the investigation is assigned a level of maturity based on explicit criteria. The book provides useful insights towards approaching fraud examinations to enable better understanding of the rational explanations for corporate fraud. The book is framed from the perspective of private policing, which contextualizes how investigation reports are examined. This book is a valuable resource for scholars and upper-level students researching and studying auditing and investigation work in the corporate and public sectors. Business and management as well as criminal justice scholars and students will learn from the case studies how to frame a white-collar crime incident by application of convenience theory and how to evaluate a completed internal investigation by fraud examiners.
Copyright:
2023

Book Details

Book Quality:
Publisher Quality
Book Size:
218 Pages
ISBN-13:
9781000737684
Related ISBNs:
9781003305071, 9781032304342, 9781032304335
Publisher:
Taylor and Francis
Date of Addition:
Copyrighted By:
Petter Gottschalk
Adult content:
No
Language:
English
Has Image Descriptions:
No
Categories:
Nonfiction, Business and Finance, Law, Legal Issues and Ethics
Submitted By:
Bookshare Staff
Usage Restrictions:
This is a copyrighted book.

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