Explaining White-Collar Crime The Concept of Convenience in Financia
This book introduces 'convenience' as the key concept to explain financial crime by white-collar criminals. Based on a number of fraud examination- reports from the United States and Norway, the book documents empirical evidence of convenience among white
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Petter Gottschalk
Explaining White-Collar Crime The Concept of Convenience in Financial Crime Investigations
Petter Gottschalk BI Norwegian Business School Dept. of Leadership and Org. Behavior Oslo, Norway
ISBN 978-3-319-44985-2 ISBN 978-3-319-44986-9 (eBook) DOI 10.1007/978-3-319-44986-9 Library of Congress Control Number: 2016948583 © The Editor(s) (if applicable) and The Author(s) 2016 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. Cover illustration: Détail de la Tour Eiffel © nemesis2207/Fotolia.co.uk Printed on acid-free paper This Palgrave Macmillan imprint is published by Springer Nature The registered company is Springer International Publishing AG The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
CONTENTS
1
Introduction
1
2
Convenience Theory
5
3
Reports of Investigations
33
4
Economical Convenience
51
5
Organizational Convenience
61
6
Behavioral Convenience
79
7
The Case of Skjervøy in Norway
91
8
Conclusion
107
References
115
Index
129
v
LIST
Fig. 2.1 Fig. 4.1 Fig. 8.1
OF
FIGURES
A conceptual model of crime occurrence based on convenience theory Pyramid of needs for white-collar offenders adapted from Maslow Stages of growth model for corporate social responsibility
21 59 109
vii
LIST
Table 2.1 Table 3.1 Table 3.2 Table 3.3 Table 3.4 Table 7.1 Table 7.2
OF
TABLES
Theoretical contributions to convenience in crime Sample of US reports of investigations by fraud examiners Sample of Norwegian reports of investigations by fraud examiners Convenience theory applied to the US sample of investigation reports Convenience theory applied to the Norwegian sample of investigation reports Actors in the Skjervøy case and completed interviews by KomRev (2015) Evaluation of investigation report in relation to investigation mandate
29 36 38 40 46 96 98
ix
CHAPTER 1
Introduction
Abstract Convenience theory provides a set of explanations of conditions and circumstances that make
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