| 000 -LEADER |
|---|
| fixed length control field |
02305cam a22001938i 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| ISBN |
9781032304335 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
364.163 |
| Item number |
G6873 2023 |
| 100 1# - MAIN ENTRY--AUTHOR NAME |
|---|
| Personal name |
Gottschalk, Petter, author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Fraud investigation reports in practice : convenience and corporate crime / Petter Gottschalk. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication |
Abingdon, OX : |
| Name of publisher |
Routledge, |
| Year of publication |
©2023. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Number of Pages |
1 online resource, vii, 229 pages : |
| Other physical details |
illustrations |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes bibliographical references and index. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"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 books 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"-- |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical Term |
Fraud. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical Term |
Fraud investigation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical Term |
Forensic accounting. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Gottschalk, Petter, author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Electronic Books |
CSU-Carig