Fraud Investigation Reports in Practice: Convenience and Corporate Crime

Investigation reports are written by fraud examiners after internal reviews in client organizations when there is suspicion of financial wrongdoing. This book presents case studies of investigation reports by fraud examiners, offering a framework for studying the report and insights into the convenience of fraud. The case studies focus on two important subjects: convenience themes and review maturity. The book provides useful insights towards approaching fraud examinations to enable better understanding of the rational explanations for corporate fraud. It is a valuable resource for scholars and upper-level students researching and studying auditing and investigation work in the corporate and public sectors.

Format: Hardback
Length: 218 pages
Publication date: 19 October 2022
Publisher: Taylor & Francis Ltd

Investigation reports are meticulously crafted by fraud examiners following thorough internal reviews within client organizations when there are indications of financial misconduct. Fraud examiners are entrusted with providing answers to critical questions about the events that transpired, the timing of these events, the mechanisms employed, and the underlying motivations behind the fraudulent actions. This comprehensive book presents a collection of case studies, offering a framework for analyzing these investigation reports and gaining valuable insights into the complexities of fraud.

The case studies featured in this book, drawn from prominent firms such as KPMG and PwC, delve into two crucial aspects. Firstly, convenience themes are identified for each case. These themes are derived from the theory of convenience, which posits that fraud arises from a combination of financial motives, organizational opportunities, and an individual's willingness to engage in deviant behaviors. Secondly, review maturity is assessed for each case. Review maturity is derived from a stages-of-growth model, which assigns a level of maturity to the investigation based on explicit criteria.

This book provides valuable insights into approaching fraud examinations, enabling a deeper understanding of the rational explanations behind corporate fraud. The book is framed from the perspective of private policing, providing a contextual framework for examining investigation reports.

This book is a valuable resource for scholars, upper-level students, and professionals engaged in research and study of auditing and investigation work in the corporate and public sectors. It offers valuable insights into the frameworks and methodologies employed by fraud examiners, as well as the practical applications of convenience theory in framing white-collar crime incidents and evaluating the effectiveness of internal investigations. Business and management students, as well as criminal justice scholars and students, will greatly benefit from the case studies presented in this book, as they will gain practical knowledge and skills in addressing fraud-related challenges and issues.

Weight: 580g
Dimension: 234 x 156 (mm)
ISBN-13: 9781032304335