File #2311: "2018_Book_InvestigatingWhite-CollarCrime.pdf"
Text
1|Introduction|9
1|Contents|5
1|About the Author|8
1|Chapter 1: Characteristics of White-Collar Crime|13
2|White-Collar Crime Offenders|13
2|White-Collar Crime Offenses|16
2|White-Collar Crime Behaviors|17
2|White-Collar Crime Motives|20
2|Magnitude of White-Collar Crime|23
2|References|23
1|Chapter 2: Convenience Theory of White-Collar Crime|25
2|Strategic Crime Resources|26
2|Organizational Crime Opportunities|31
2|Neutralization Techniques|36
2|References|40
1|Chapter 3: Detection of White-Collar Criminals|42
2|Sources of Crime Detection|42
2|Auditing Role in Crime Detection|46
2|Crime Signal Detection Theory|49
2|References|52
1|Chapter 4: Private Internal Investigations|54
2|Reasons for Private Investigations|55
2|Private Fraud Examinations|57
2|Financial Crime Specialists|59
2|Certified Fraud Examiners|61
2|Police Versus Internal Investigations|62
2|Implications from Convenience|65
2|References|66
1|Chapter 5: Internal Investigation Approaches|67
2|Person-Oriented Investigation|67
2|Place-Oriented Investigation|68
2|Archive-Oriented Investigation|69
2|Technology-Oriented Investigation|69
2|Hypotheses Testing|72
2|Investigative Thinking Styles|73
2|The Case of Kelly Paxton|77
2|Markopolos in the Madoff Case|79
1|Chapter 6: Evaluation of Internal Investigations|83
2|Investigation Evaluation Criteria|84
2|Integrity in Private Investigations|87
2|Objectivity in Private Investigations|90
2|Accountability in Private Investigations|92
2|Investigation Blame Game Hypothesis|93
2|Investigation Blame Game Contents|95
2|Maturity Model for Investigations|98
2|Convenient Internal Investigations|100
2|Investigation Evaluation Reports|100
2|References|102
1|Chapter 7: Sample of US Investigation Reports|105
2|Case 1: Acar Investigated by Sidley|105
2|Case 2: Coatesville Investigated by BDO|107
2|Case 3: Enron Investigated by Powers|108
2|Case 4: General Motors Investigated by Valukas|111
2|Case 5: Lehman Brothers Investigated by Valukas|112
2|Case 6: Motorola Investigated by SEC|115
2|Case 7: Padakhep Investigated by Inspector General|116
2|Case 8: Peregrine Investigated by Berkeley|118
2|Case 9: Philadelphia Police Investigated by Commission|118
2|Case 10: Sandstorm (BCCI) Investigated by PwC|120
2|Case 11: Walters Investigated by WilmerHale and PwC|122
2|Case 12: Wildenthal Investigated by Breen and Guberman|125
2|Case 13: WorldCom Investigated by Wilmer and PwC|127
2|References|128
1|Chapter 8: The Case of Moscow School Investigation|130
2|Investigation by Ernst & Young Consulting|131
2|Suspect’s Criticism of the Investigation|132
2|Investigator’s Response to Suspect’s Criticism|136
2|The Case Story Goes On|140
2|Integrity: Objectivity – Accountability|141
2|References|143
1|Chapter 9: The Case of Nordea Bank Investigation|145
2|Scandinavian Bank Nordea|146
2|Internal Investigations at Nordea|147
2|Evaluation of Investigation|148
2|The Case of DNB Bank Investigation|151
2|References|153
1|Chapter 10: The Case of Telenor VimpelCom Investigation|155
2|Statement of Facts|156
2|Deloitte Investigation|157
2|Blame Game Candidates|157
2|Deloitte Findings|158
2|References|161
1|Chapter 11: The Case of Public Administration Investigation|162
2|The ILPI Case|162
2|Theory of Convenience|163
2|Internal Investigation|165
2|Investigation Summary|166
2|Theory of Principal-Agent|168
2|Evaluation of Investigation|169
2|References|171
1|Chapter 12: Empirical Studies of Investigations|174
2|Sample of Investigations|174
2|Empirical Study of Agency Theory|179
2|Empirical Study of Contigent Stages|188
2|Empirical Study of Mandates|196
2|Empirical Study of Digital Evidence|202
3|Electronic Analysis|205
3|Research Method|207
3|Research Results|209
2|References|213
1|Chapter 13: The Investigation Business|219
2|Privatization of Law Enforcement|219
2|Secrecy of Private Investigation Reports|222
2|Lack of Disclosure to the Police|224
2|Competence of Private Investigators|228
2|Limits by Investigation Mandate|229
2|Principles for Regulation|230
2|Student Evaluations|235
3|Telenor VimpelCom Investigation|236
3|Drammen Municipality Investigation|236
3|DNB Bank Investigation|236
3|Police Immigration Investigation|237
3|Nordea Bank|237
3|Grimstad Municipality|238
2|References|241
1|Conclusion|244
1|References|245
1|Index|260
1|Contents|5
1|About the Author|8
1|Chapter 1: Characteristics of White-Collar Crime|13
2|White-Collar Crime Offenders|13
2|White-Collar Crime Offenses|16
2|White-Collar Crime Behaviors|17
2|White-Collar Crime Motives|20
2|Magnitude of White-Collar Crime|23
2|References|23
1|Chapter 2: Convenience Theory of White-Collar Crime|25
2|Strategic Crime Resources|26
2|Organizational Crime Opportunities|31
2|Neutralization Techniques|36
2|References|40
1|Chapter 3: Detection of White-Collar Criminals|42
2|Sources of Crime Detection|42
2|Auditing Role in Crime Detection|46
2|Crime Signal Detection Theory|49
2|References|52
1|Chapter 4: Private Internal Investigations|54
2|Reasons for Private Investigations|55
2|Private Fraud Examinations|57
2|Financial Crime Specialists|59
2|Certified Fraud Examiners|61
2|Police Versus Internal Investigations|62
2|Implications from Convenience|65
2|References|66
1|Chapter 5: Internal Investigation Approaches|67
2|Person-Oriented Investigation|67
2|Place-Oriented Investigation|68
2|Archive-Oriented Investigation|69
2|Technology-Oriented Investigation|69
2|Hypotheses Testing|72
2|Investigative Thinking Styles|73
2|The Case of Kelly Paxton|77
2|Markopolos in the Madoff Case|79
1|Chapter 6: Evaluation of Internal Investigations|83
2|Investigation Evaluation Criteria|84
2|Integrity in Private Investigations|87
2|Objectivity in Private Investigations|90
2|Accountability in Private Investigations|92
2|Investigation Blame Game Hypothesis|93
2|Investigation Blame Game Contents|95
2|Maturity Model for Investigations|98
2|Convenient Internal Investigations|100
2|Investigation Evaluation Reports|100
2|References|102
1|Chapter 7: Sample of US Investigation Reports|105
2|Case 1: Acar Investigated by Sidley|105
2|Case 2: Coatesville Investigated by BDO|107
2|Case 3: Enron Investigated by Powers|108
2|Case 4: General Motors Investigated by Valukas|111
2|Case 5: Lehman Brothers Investigated by Valukas|112
2|Case 6: Motorola Investigated by SEC|115
2|Case 7: Padakhep Investigated by Inspector General|116
2|Case 8: Peregrine Investigated by Berkeley|118
2|Case 9: Philadelphia Police Investigated by Commission|118
2|Case 10: Sandstorm (BCCI) Investigated by PwC|120
2|Case 11: Walters Investigated by WilmerHale and PwC|122
2|Case 12: Wildenthal Investigated by Breen and Guberman|125
2|Case 13: WorldCom Investigated by Wilmer and PwC|127
2|References|128
1|Chapter 8: The Case of Moscow School Investigation|130
2|Investigation by Ernst & Young Consulting|131
2|Suspect’s Criticism of the Investigation|132
2|Investigator’s Response to Suspect’s Criticism|136
2|The Case Story Goes On|140
2|Integrity: Objectivity – Accountability|141
2|References|143
1|Chapter 9: The Case of Nordea Bank Investigation|145
2|Scandinavian Bank Nordea|146
2|Internal Investigations at Nordea|147
2|Evaluation of Investigation|148
2|The Case of DNB Bank Investigation|151
2|References|153
1|Chapter 10: The Case of Telenor VimpelCom Investigation|155
2|Statement of Facts|156
2|Deloitte Investigation|157
2|Blame Game Candidates|157
2|Deloitte Findings|158
2|References|161
1|Chapter 11: The Case of Public Administration Investigation|162
2|The ILPI Case|162
2|Theory of Convenience|163
2|Internal Investigation|165
2|Investigation Summary|166
2|Theory of Principal-Agent|168
2|Evaluation of Investigation|169
2|References|171
1|Chapter 12: Empirical Studies of Investigations|174
2|Sample of Investigations|174
2|Empirical Study of Agency Theory|179
2|Empirical Study of Contigent Stages|188
2|Empirical Study of Mandates|196
2|Empirical Study of Digital Evidence|202
3|Electronic Analysis|205
3|Research Method|207
3|Research Results|209
2|References|213
1|Chapter 13: The Investigation Business|219
2|Privatization of Law Enforcement|219
2|Secrecy of Private Investigation Reports|222
2|Lack of Disclosure to the Police|224
2|Competence of Private Investigators|228
2|Limits by Investigation Mandate|229
2|Principles for Regulation|230
2|Student Evaluations|235
3|Telenor VimpelCom Investigation|236
3|Drammen Municipality Investigation|236
3|DNB Bank Investigation|236
3|Police Immigration Investigation|237
3|Nordea Bank|237
3|Grimstad Municipality|238
2|References|241
1|Conclusion|244
1|References|245
1|Index|260