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dc.contributor.authorGottschalk, Petter
dc.date.accessioned2019-02-26T13:18:25Z
dc.date.available2019-02-26T13:18:25Z
dc.date.created2019-01-04T13:47:40Z
dc.date.issued2019
dc.identifier.citationJournal of Investigative Psychology and Offender Profiling. 2019, 16 (1), 59-72.nb_NO
dc.identifier.issn1544-4759
dc.identifier.urihttp://hdl.handle.net/11250/2587518
dc.description.abstractFraud examiners from global auditing firms and local law firms are in the business of private policing by conducting internal investigations in private and public organisations when there is suspicion of financial crime. The business is often characterised by secrecy, and reports of investigations are often difficult or impossible to disclose. Since 2012, we have successfully retrieved 63 fraud examination reports in Scandinavia. Based on these reports, this article presents a statistical analysis of fraud examination performance. Performance was measured in terms of the extent of successful reconstruction of past events and the extent of justification of conclusions from the examinations. We identified three statistically significant determinants of fraud examination performance: the seriousness of the consequences, the relative seriousness of the consequences and the conclusions, and the seriousness of the conclusions.nb_NO
dc.language.isoengnb_NO
dc.publisherWileynb_NO
dc.subjectPrivate policingnb_NO
dc.subjectInternal investigationnb_NO
dc.subjectInvestigation performancenb_NO
dc.titleDeterminants of Fraud examination performance: An empirical study of internal investigation reportsnb_NO
dc.typeJournal articlenb_NO
dc.typePeer reviewednb_NO
dc.description.versionacceptedVersionnb_NO
dc.source.pagenumber59-72nb_NO
dc.source.volume16nb_NO
dc.source.journalJournal of Investigative Psychology and Offender Profilingnb_NO
dc.source.issue1nb_NO
dc.identifier.doiorg/10.1002/jip.1520
dc.identifier.cristin1650472
cristin.unitcode158,4,0,0
cristin.unitnameInstitutt for ledelse og organisasjon
cristin.ispublishedtrue
cristin.fulltextpostprint
cristin.qualitycode1


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