Whistleblowing : white-collar fraud signal detection / by Petter Gottschalk.

Format:

Book

Author/Creator:

Gottschalk, Petter, 1950- author.

Language:

English

Subjects (All):

Whistle blowing.

Genre:

Libros electrónicos.

Physical Description:

1 online resource (vii, 236 pages) : illustrations

Edition:

1st ed.

Place of Publication:

Newcastle upon Tyne, England : Cambridge Scholars Publishing, [2018]

Summary:

Very few white-collar criminals are detected. They are able to commit and conceal their fraud to benefit their organization or themselves, and continue in their privileged professional positions as members of the elite in society. When rumors of misconduct and crime occur, white-collar offenders are often so powerful that nothing happens to them. Some are too powerful to detect, investigate, prosecute, and jail.Whistleblowers play an important role in detection. They detect crime signals and send messages to people who can do something about the situation. They may report internally to executives or auditors, or they may send messages externally to journalists or public authorities.After discussion of white-collar fraud in the perspective of convenience theory, this book moves into its core of fraud signal detection, detailing the key terms signal strength, signal alertness, pattern recognition, and personal experience. The book then presents four case studies where whistleblowers reported fraud suspicions. After whistleblowing, fraud examiners were hired to reconstruct past events in private internal investigations.

Contents:

Intro

Table of Contents

Introduction

Chapter One

White-Collar Fraud

Magnitude of White-Collar Crime

Edwin Sutherland

Offence Characteristics

Offender Characteristics

Occupational and Business Crime

Criminals after Conviction

Chapter Two

Convenience Orientation

Economical Motive

Organizational Opportunity

Personal Willingness

Chapter Three

Sources of Crime Detection

Auditing Role in Crime Detection

Crime Signal Detection Theory

Lack of Crime Signal Detection

Revised Signal Detection Theory

Chapter Four

Crime Signal Quality

Crime Signal Detection

Signal Detection Intelligence

Tacit and Explicit Knowledge

Knowledge Workers

Value Shop Configuration

Chapter Five

Problematic Whistleblowing Situations

Characteristics of Whistleblowers

Whistleblowing Intentions

Whistleblowers as Information Sources

Organizational Impact

Chapter Six

Corruption Investigation

Whistleblower Retaliation

Whistleblowers A and B

Social Conflict Theory

Tip of the Crime Iceberg

Groups in Grimstad Conflict

Religious Network

The Case Goes On

Chapter Seven

Police Immigration Unit

Immigration Unit Investigation

Blame Game Hypothesis

Chapter Eight

Statement of Facts

Deloitte Investigation

Whistleblower Concerns

Deloitte Findings

Chapter Nine

The Island and Municipality

KomRev Investigation

Economical Convenience

Organizational Convenience

Behavioral Convenience

Religious Organizations

Evaluation of Report

The Whistleblower at Skjærvøy

Analysis of the Whistleblower

Chapter Ten

Investigation Challenges

Police versus Internal Investigations

Implications from Convenience

Investigation Reports in the United States

Investigation Reports in Norway

Chapter Eleven

Supervisory Body.

Committee Performance

Research Model

Research Hypotheses

Research Discussion

Conclusion

References.

Notes:

Incluye referencias bibliográficas (páginas 215-236).

Description based on print version record.

Description based on publisher supplied metadata and other sources.

ISBN:

1-5275-2496-5

OCLC:

1164335701