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Determinants of Fraud examination performance: An empirical study of internal investigation reports

Gottschalk, Petter
Journal article, Peer reviewed
Accepted version
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URI
http://hdl.handle.net/11250/2631482
Date
2019
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  • Publikasjoner fra CRIStin - BI [633]
  • Scientific articles [1667]
Original version
Journal of Investigative Psychology and Offender Profiling. 2019, 16 (1), 59-72.   10.1002/jip.1520
Abstract
Fraud 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
Publisher
Wiley
Journal
Journal of Investigative Psychology and Offender Profiling
Copyright
Authors are permitted to self-archive the peer-reviewed (but not final) version of a contribution on the contributor's personal website, in the contributor's institutional repository or archive, subject to an embargo period of 24 months for social science and humanities (SSH) journals and 12 months for scientific, technical, and medical (STM) journals following publication of the final contribution

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