Private Investigations of White-Collar Crime Suspicions: A Qualitative Study of the Blame Game Hypothesis
Journal article, Peer reviewed
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- Scientific articles 
Original versionJournal of Investigative Psychology and Offender Profiling, 12 (2015) 3: 231-246 10.1002/jip.1431
The activity of private investigations by fraud examiners is a business of lawyers, auditors and other professionals who investigate suspicions of financial crime by white-collar criminals. This article presents results from an empirical study of investigation reports. The available sample consists of 28 reports written mostly by auditing firms such as Deloitte, Ernst & Young and PwC. The blame game can occurs at two stages in a private investigation. First, the mandate formulated by a client may point investigators in a specific direction. Next, investigators sometimes suffer from a tunnel view of predetermined opinions. In the sample of 28 investigations reports, more than half of them involve potential blame game victims.
This is the accepted, refereed and final manuscript to the article.