Application of convenience theory and evaluation of Fraud examination: The case of the Deloitte investigation of the Sheriff's Office in Philadelphia

Abstract

Fraud examiners from global accounting firms and local law firms are hired by private and public organizations to investigate suspicion of financial crime committed by white-collar offenders. Reports of the investigations are the result of work that provides insight into both fraudulent behavior as well as examination performance. Unfortunately, most reports are kept confidential. In this article, a publicly available report is reviewed. Evidence of convenience is found in motive, opportunity and willingness with regard to deviant behavior in organizational contexts. Furthermore, investigation strategies, investigation processes and investigation result are reviewed. A later court verdict is presented, which puts the fraud examination in perspective.