Prevention of White-Collar Crime: The Role of Accounting
Journal article, Peer reviewed
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White-collar crime is financial crime committed by upper class members of society for personal or organizational gain. White-collar criminals are individuals who tend to be wealthy, highly educated, and socially connected. They are typically employed by and in legitimate organizations. This paper presents results from a survey of chief financial officers in Norway on prevention of white-collar crime. Influencing through compliance of code of ethics, and auditing and controlling are the preventive measures suggested by respondents, where accounting is an important part of audit and control.
This is the originally published version of the article, as published in the journal. Open Access. To the journal: http://www.bus.lsu.edu/accounting/faculty/lcrumbley/jfia/Default.htm