Fraud Examiners In White Collar Crime Investigations (Hb 2015) Hardcover

In Fraud Examiners in White-Collar Crime Investigations, Petter Gottschalk explores how investigative processes are applied to tackle white-collar crime, while also proposing a general theory that considers the economic, organizational, and behavioral factors influencing offenders. Emphasizing a multidisciplinary approach, Gottschalk highlights the importance of collaboration among professionals in fields such as accounting, law, and forensic science. He describes each investigation as a complex "project" or "puzzle" involving numerous participants, and stresses that the objective collection and communication of information is essential for a successful outcome. Rather than approaching cases purely from legal or auditing perspectives, Gottschalk draws from police science and detective work. He suggests that a private investigator may often be more effective than a corporate lawyer in fraud examinations. His method underscores strategic thinking and practical tools—especially interviews—as key elements in solving cases. He places significant value on individuals as sources of critical information and demonstrates how skilled interviewing can greatly influence an investigation’s success. Through the theories and analyses provided, this book offers valuable insights into the nature of white-collar crime and practical guidance for investigating and assessing such offenses.