Private Investigations of White-Collar Crime Suspicions: A Qualitative Study of the Blame Game Hypothesis
Journal article, Peer reviewed
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http://hdl.handle.net/11250/2395358Utgivelsesdato
2015Metadata
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- Scientific articles [2147]
Originalversjon
Journal of Investigative Psychology and Offender Profiling, 12 (2015) 3: 231-246 10.1002/jip.1431Sammendrag
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.
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This is the accepted, refereed and final manuscript
to the article.