Characteristics of financial crime investigation reports by fraud examiners
Journal article, Peer reviewed
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- Scientific articles 
Original versionJournal of Investment Compliance, 15 (2015) 4: pp 57-66 10.1108/JOIC-04-2014-0014
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 21 report produced mostly by auditing firms such as PwC. Suspicion of financial crime led to police investigation, public prosecution and jail sentence in two cases.
This is the author’s accepted, refereed and final manuscript to the article. Publisher’s version available at http://dx.doi.org/10.1108/JOIC-04-2014-0014