Fraud examination reports in corrupt countries: A comparison of white-collar crime convenience

Abstract

Economic wrongdoing committed by privileged members of society’s upper social and economic elite is known as white-collar crime. The research on the gender gap among white-collar offenders is expanded in this study, where it is proposed that the percentage of female offenders is determined by or affected by the degree of gender equality. Women typically make up a small percentage of those who have been found guilty of white-collar offenses. Low female participation in privileged positions due to gender inequality has been used to explain the gender gap. The global gender gap index calculates the degree of gender inequality. Regarding gender equality in the country, Iran is ranked 143, while Norway is ranked 3 (out of 146 countries), according to the index for 2022. Thus, on the index, Iran and Norway represent two extremes that make a comparison study pertinent. This investigation compares a small sample of convicted offenders in Iran to a larger sample in Norway and finds little evidence to support the idea that the degree of gender equality can account for differences in white-collar crime rates between men and women. Therefore, this study provides support for the focal concern hypothesis rather than the emancipation hypothesis.