Investigation Reports : Convenience Themes and Review Maturity Hardback

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.