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Investigation Reports

Hardback

Investigation Reports

Convenience Themes and Review Maturity

9781800886018 Edward Elgar Publishing
Petter Gottschalk, Professor, Department of Leadership and Organizational Behavior, BI Norwegian Business School, Oslo, Norway
Publication Date: July 2021 ISBN: 978 1 80088 601 8 Extent: 224 pp
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.

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Contents
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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.
Critical Acclaim
‘Dr. Gottschalk's book is an excellent example of the power of case studies. Their use makes this book both informative and interesting. The entertaining format will give all readers a better understanding of white-collar criminals.’
– Thomas Dearden, Virginia Polytechnic Institute and State University, US
Contents
Contents: Introduction 1. Wirecard banking by KPMG 2. Danske Bank by Plesner 3. Hurtigruten Cruises by Wiersholm 4. Født Fri by Ernst & Young 5. Norfund foreign aid by PwC 6. NAV by government committee 7. Samherji Fishing by Wikborg Rein 8. Rema grocery store by PwC 9. Equinor Energy by PwC 10. Hove Recreation by Aust-Agder 11. Ørland mayor by Simonsen 12. Alver municipality by Nordhordland Conclusion Bibliography Index

This title is available for institutional purchase via Elgaronline.

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