The Privatization Of Fraud Investigation

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The Privatization of Fraud Investigation

Petter Gottschalk
The Privatization of Fraud Investigation Book PDF

Author : Petter Gottschalk
Publisher : Routledge
Page : 242 pages
File Size : 54,9 Mb
Release : 2019-09-19
Category : Business & Economics
ISBN : 9781000701265

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The Privatization of Fraud Investigation by Petter Gottschalk Pdf

This book discusses privatization of law enforcement in relation to suspected corporate crime and recommends guidelines for successful fraud examinations. There is a growing business for global auditing and local law firms to conduct internal investigations at client organizations when there is suspicion of white-collar misconduct and crime. This book reflects on the work by these private fraud examiners in terms of an evaluation of their investigation reports. The book brings an original theoretical and methodological approach to investigations of white-collar crime. It develops the theory of convenience as an explanation for motive, opportunity, and willingness to commit and conceal white-collar crime. This theory is then related to the case studies. Structured in such a way as to allow the reader to use the text as a nonsequential reference source or guide to a set of connected issues, the book illustrates the practice of privatization by cases and presents guidelines for successful fraud examination. As an investigation can lead to conviction and incarceration, this privatization of crime investigation feeds into the larger issue of privatization of policing. The work will be a valuable resource for students, academics, and practitioners working in the areas of Criminal Justice, Corporate Law, and Business.

Fraud Investigation Reports in Practice

Petter Gottschalk
Fraud Investigation Reports in Practice Book PDF

Author : Petter Gottschalk
Publisher : Taylor & Francis
Page : 220 pages
File Size : 46,8 Mb
Release : 2022-10-19
Category : Business & Economics
ISBN : 9781000737684

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Fraud Investigation Reports in Practice by Petter Gottschalk Pdf

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.

White-Collar Crime and Fraud Investigation

Petter Gottschalk
White Collar Crime and Fraud Investigation Book PDF

Author : Petter Gottschalk
Publisher : Routledge
Page : 212 pages
File Size : 51,8 Mb
Release : 2021-11-18
Category : Business & Economics
ISBN : 9781000475722

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White-Collar Crime and Fraud Investigation by Petter Gottschalk Pdf

This book applies a structural model of convenience theory to suspected crime and a maturity model to investigation reports. Evidence of white-collar convenience themes in each case study is derived from internal investigation reports by fraud examiners. The study of white-collar offenders has received increased attention in recent years. This book contributes to our understanding of financial crime by privileged individuals in professional settings by identifying convenience themes for offenders. Based on the theory of convenience, the work presents a number of case studies to identify convenience in financial motive, organizational opportunity, and willingness for deviant behavior. Case studies presented are from Austria, Asia, Congo, Denmark, Germany, Norway, Sweden, and the United States. The book will be of interest to researchers and academics in Law, Criminology, Business, and Sociology. It will also provide a valuable resource for fraud examiners, defense attorneys, police investigators, and prosecutors.

Research Handbook on Accounting and Ethics

Marion Brivot,Charles H. Cho
Research Handbook on Accounting and Ethics Book PDF

Author : Marion Brivot,Charles H. Cho
Publisher : Edward Elgar Publishing
Page : 399 pages
File Size : 45,7 Mb
Release : 2023-03-02
Category : Business & Economics
ISBN : 9781800881020

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Research Handbook on Accounting and Ethics by Marion Brivot,Charles H. Cho Pdf

This invigorating Research Handbook focuses on collective ethical issues facing the accounting profession as a whole, as well as the users of the services provided by accountants. Providing an overview of contemporary accounting and ethics issues around the world, it discusses the ethical considerations involved in accounting, including external and internal auditing, tax, forensic accounting, and governance, as well as new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives.

Fraud Investigation

Petter Gottschalk
Fraud Investigation Book PDF

Author : Petter Gottschalk
Publisher : Routledge
Page : 258 pages
File Size : 50,9 Mb
Release : 2018-03-05
Category : Business & Economics
ISBN : 9781351139045

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Fraud Investigation by Petter Gottschalk Pdf

Investigating white-collar crime is like any other investigation concerned with past events. However, a number of characteristics require a contingent approach to these investigations. This book describes the process of conducting private internal investigations by fraud examiners and presents a number of reports from the United States, Sweden and Norway. It evaluates a number of internal investigation reports to reflect on the practice of fraud examinations. Empirical studies provide a basis to reflect theoretically on practice improvements for fraud examiners. Rather than presenting normative recommendations based on ideal or stereotype situations so often found in existing books, this book develops guidelines based on empirical study of current practice. Internal investigations should uncover the truth about misconduct or crime without damaging the reputation of innocent employees. Typical elements of an inquiry include collection and examination of written and recorded evidence, interviews with suspects and witnesses, data in computer systems, and network forensics. Internal inquiries may take many forms, depending upon the nature of the conduct at issue and the scope of the investigation. There should be recognition at the outset of any investigation that certain materials prepared during the course of the investigation may eventually be subject to disclosure to law enforcement authorities or other third parties. The entire investigation should be conducted with an eye towards preparing a final report. As evidenced in this book, private fraud examiners take on complicated roles in private internal investigations and often fail in their struggle to reconstruct the past in objective ways characterized by integrity and accountability.

Fraud Examiners in White-Collar Crime Investigations

Petter Gottschalk
Fraud Examiners in White Collar Crime Investigations Book PDF

Author : Petter Gottschalk
Publisher : CRC Press
Page : 298 pages
File Size : 49,8 Mb
Release : 2015-05-20
Category : Law
ISBN : 9781498725170

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Fraud Examiners in White-Collar Crime Investigations by Petter Gottschalk Pdf

In Fraud Examiners in White-Collar Crime Investigations, Petter Gottschalk examines and evaluates the investigative processes used to combat white-collar crime. He also presents a general theory regarding the economic, organizational, and behavioral dimensions of its perpetrators.Pool Your Resources for a Successful InvestigationGottschalk emphasiz

The Rebirth of Private Policing

Les Johnston
The Rebirth of Private Policing Book PDF

Author : Les Johnston
Publisher : Routledge
Page : 264 pages
File Size : 47,6 Mb
Release : 2005-06-22
Category : Business & Economics
ISBN : 9781134941261

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The Rebirth of Private Policing by Les Johnston Pdf

Les Johnston argues that policing, far from being the preserve of public personnel, is in fact performed by a mixture of public, private, and quasi-public agents. He reviews the history of private policing and examines its implications.

Corporate White-Collar Crime Scandals

Petter Gottschalk
Corporate White Collar Crime Scandals Book PDF

Author : Petter Gottschalk
Publisher : Edward Elgar Publishing
Page : 240 pages
File Size : 40,8 Mb
Release : 2020-05-29
Category : Law
ISBN : 9781839105999

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Corporate White-Collar Crime Scandals by Petter Gottschalk Pdf

By examining white-collar crime scandals using the theory of convenience, Petter Gottschalk offers ways to improve the detection of crime signals and investigative skills in fraud examinations, as well as improve change management measures.

The Privatization of Everything

Donald Cohen,Allen Mikaelian
The Privatization of Everything Book PDF

Author : Donald Cohen,Allen Mikaelian
Publisher : The New Press
Page : 360 pages
File Size : 51,9 Mb
Release : 2021-11-23
Category : Political Science
ISBN : 9781620976623

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The Privatization of Everything by Donald Cohen,Allen Mikaelian Pdf

The book the American Prospect calls “an essential resource for future reformers on how not to govern,” by America’s leading defender of the public interest and a bestselling historian “An essential read for those who want to fight the assault on public goods and the commons.” —Naomi Klein A sweeping exposé of the ways in which private interests strip public goods of their power and diminish democracy, the hardcover edition of The Privatization of Everything elicited a wide spectrum of praise: Kirkus Reviews hailed it as “a strong, economics-based argument for restoring the boundaries between public goods and private gains,” Literary Hub featured the book on a Best Nonfiction list, calling it “a far-reaching, comprehensible, and necessary book,” and Publishers Weekly dubbed it a “persuasive takedown of the idea that the private sector knows best.” From Diane Ravitch (“an important new book about the dangers of privatization”) to Heather McGhee (“a well-researched call to action”), the rave reviews mirror the expansive nature of the book itself, covering the impact of privatization on every aspect of our lives, from water and trash collection to the justice system and the military. Cohen and Mikaelian also demonstrate how citizens can—and are—wresting back what is ours: A Montana city took back its water infrastructure after finding that they could do it better and cheaper. Colorado towns fought back well-funded campaigns to preserve telecom monopolies and hamstring public broadband. A motivated lawyer fought all the way to the Supreme Court after the state of Georgia erected privatized paywalls around its legal code. “Enlightening and sobering” (Rosanne Cash), The Privatization of Everything connects the dots across a wide range of issues and offers what Cash calls “a progressive voice with a firm eye on justice [that] can carefully parse out complex issues for those of us who take pride in citizenship.”

Regulating Fraud (Routledge Revivals)

Michael Levi
Regulating Fraud Routledge Revivals Book PDF

Author : Michael Levi
Publisher : Routledge
Page : 398 pages
File Size : 44,5 Mb
Release : 2013-11-26
Category : Social Science
ISBN : 9781134049424

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Regulating Fraud (Routledge Revivals) by Michael Levi Pdf

First published in 1987, this book discusses white-collar or commercial crime which has grown to be a major issue in our society today. Looking at research from North America and Britain, the book explores the way fraudsters are treated. It draws on various disciplines including Economics, Law, Politics, and Sociology in order to show the frequency and impact of different types of fraud. In this book, Dr. Levi introduces the reader to the key areas of debate: What pressures influence the law on fraud? How do state agencies, self-regulatory bodies, or other professionals police fraud? To what extent are money-laundering and international organized crime breaking down the distinction between policing of the underworld and the upperworld? Dr. Levi concludes with an analysis of national and international policy trends in relation to fraud. This book will be of interests to students of criminology, politics, and the sociology of law as well as to practicing lawyers and other professionals in the business sector.

The Privatization Challenge

Pierre Guislain
The Privatization Challenge Book PDF

Author : Pierre Guislain
Publisher : World Bank Publications
Page : 424 pages
File Size : 45,7 Mb
Release : 1997
Category : Business & Economics
ISBN : 082133736X

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The Privatization Challenge by Pierre Guislain Pdf

analisa os aspectos legais e institucionais e apresenta uma lista com a legislação sobre privatização em 112 paises.

IMF, WORLD BANK & ADB AGENDA ON PRIVATISATION

Nihal Sri Ameresekere
IMF WORLD BANK ADB AGENDA ON PRIVATISATION Book PDF

Author : Nihal Sri Ameresekere
Publisher : Author House
Page : 589 pages
File Size : 41,7 Mb
Release : 2011-04-25
Category : Business & Economics
ISBN : 9781456778101

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IMF, WORLD BANK & ADB AGENDA ON PRIVATISATION by Nihal Sri Ameresekere Pdf

This shockingly explosive Book deals with the manipulative privatization of Sri Lanka Insurance, under a privatization program, pushed by IMF, World Bank and ADB; questionably mishandled by PricewaterhouseCoopers and Ernst & Young, contravening governmental procedures and professional standards; involving a consortium of leading corporates, controlled by one individual, portrayed as a close associate of former US President Bill Clinton. This dubious deal was annulled as wrongful, unlawful and illegal by the Supreme Court, the highest judiciary, observing that it `shocked the conscience of Court', asserting that public assets are held in trust on behalf of the people. This Book exposes those holding elected and selected influential and powerful public office unabashedly compromising national and public interests, in the disposal of an invaluable national asset, at a ridiculous price, to parties, who had not even been pre-qualified, with one party incorporated in Gibraltar after the completion of the process, and whose source of funds channeled through a leading Bank remained a mystery. This Book appallingly reveals how pontificating professionals retrospectively manipulated the financials of Sri Lanka Insurance, facilitating a fraudulent demand for a refund from the Government. It reveals the unashamed condoning of fraud and corruption, and bestowing on corrupt miscreants even more recognition, shunning the `rule of law'; and the absence of law enforcement; and the duplicitous stances of the Chamber of Commerce and the Institute of Chartered Accountants. This book is an `eye opener' on socio-political realities, and is invaluable to those dealing with privatization, public finance and commerce, fraud and corruption, forensic accounting, and to legal academics and professionals, and public interest activists.

Internal Investigations of Economic Crime

Petter Gottschalk
Internal Investigations of Economic Crime Book PDF

Author : Petter Gottschalk
Publisher : Universal-Publishers
Page : 320 pages
File Size : 52,6 Mb
Release : 2015-08-18
Category : Business & Economics
ISBN : 9781627340489

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Internal Investigations of Economic Crime by Petter Gottschalk Pdf

Private internal investigations by fraud examiners is a growing business for professional services firms. This book presents evaluations of a number of investigation reports in the United States and Norway. The book discusses self-regulation and regulatory policy. Convenience theory is introduced as an integrated explanation of white-collar crime.

The Routledge Companion to Risk, Crisis and Security in Business

Kurt J. Engemann
The Routledge Companion to Risk Crisis and Security in Business Book PDF

Author : Kurt J. Engemann
Publisher : Routledge
Page : 566 pages
File Size : 41,8 Mb
Release : 2018-06-14
Category : Business & Economics
ISBN : 9781317244288

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The Routledge Companion to Risk, Crisis and Security in Business by Kurt J. Engemann Pdf

Aware that a single crisis event can devastate their business, managers must be prepared for the worst from an expansive array of threats. The Routledge Companion to Risk, Crisis and Security in Business comprises a professional and scholarly collection of work in this critical field. Risks come in many varieties, and there is a growing concern for organizations to respond to the challenge. Businesses can be severely impacted by natural and man-made disasters including: floods, earthquakes, tsunami, environmental threats, terrorism, supply chain risks, pandemics, and white-collar crime. An organization’s resilience is dependent not only on their own system security and infrastructure, but also on the wider infrastructure providing health and safety, utilities, transportation, and communication. Developments in risk security and management knowledge offer a path towards resilience and recovery through effective leadership in crisis situations. The growing body of knowledge in research and methodologies is a basis for decisions to safeguard people and assets, and to ensure the survivability of an organization from a crisis. Not only can businesses become more secure through risk management, but an effective program can also facilitate innovation and afford new opportunities. With chapters written by an international selection of leading experts, this book fills a crucial gap in our current knowledge of risk, crisis and security in business by exploring a broad spectrum of topics in the field. Edited by a globally-recognized expert on risk, this book is a vital reference for researchers, professionals and students with an interest in current scholarship in this expanding discipline.

Investigating White-Collar Crime

Petter Gottschalk
Investigating White Collar Crime Book PDF

Author : Petter Gottschalk
Publisher : Springer
Page : 265 pages
File Size : 40,7 Mb
Release : 2017-11-03
Category : Social Science
ISBN : 9783319689166

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Investigating White-Collar Crime by Petter Gottschalk Pdf

This book examines internal fraud investigations in public and private organizations. It provides a theoretical framework of white-collar crime and convenience theory, to examine a number of case studies, including some cases brought to light by the Panama Papers. Investigating white-collar crime is distinguished from other types of crime by: concealment of the crime rather than the criminal, victims who may be unaware of the crime and not directly visible to the criminal, and the resources available to suspects. It requires a unique strategy and a unique set of tools. This work provides insight into a number of internal investigation reports that are normally not publicly available. It will be of interest to researchers in criminology and criminal justice, particularly with an interest in white collar crime and corruption, as well as related fields such as business, management, economics, and public administration.