Investigating White-Collar Crime: Evaluation of Fraud Examinations

This book examines internal fraud investigations in public and private organizations. It provides a theoretical framework of white—collar crime and convenience theory, to examine a number of case studies, including some cases brought to light by the Panama Papers.

Investigating white—collar crime is distinguished from other types of crime by: concealment of the crime rather than the criminal, victims who may be unaware of the crime and not directly visible to the criminal, and the resour...