Fraud investigation reports in practice: (Record no. 9602)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 04780nam a22001937a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250416170738.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250416b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781032304342 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 364.163 |
| Item number | GOT |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Gottschalk, Petter |
| 245 ## - TITLE STATEMENT | |
| Title | Fraud investigation reports in practice: |
| Remainder of title | convenience and corporate crime |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Name of publisher, distributor, etc. | Routledge |
| Place of publication, distribution, etc. | New York |
| Date of publication, distribution, etc. | 2023 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | ix, 217 p. |
| 365 ## - TRADE PRICE | |
| Price type code | GBP |
| Price amount | 38.99 |
| 500 ## - GENERAL NOTE | |
| General note | Table of contents:<br/>Introduction<br/><br/>1. Convenient Organizational Opportunity<br/><br/>High Social Status in Privileged Positions<br/><br/>Legitimate Access to Crime Resources<br/><br/>Disorganized Institutional Deterioration<br/><br/>Lack of Oversight and Guardianship<br/><br/>Criminal Market Structures<br/><br/>Interactions between Crime Enablers<br/><br/>2. Born Free by Ernst & Young<br/><br/>Reactions from the Accused<br/><br/>Offender Convenience Themes<br/><br/>Fraud Investigation Outcome<br/><br/>Investigation Report Maturity<br/><br/>Examination Consequences<br/><br/>Examiners Review Examiners<br/><br/>Norwegian Foundation Authority<br/><br/>Lacking Directorate Response<br/><br/>3. Danske Bank by Plesner<br/><br/>The Previous Bank Scandal<br/><br/>Offender Convenience Themes<br/><br/>Fraud Investigation Outcome<br/><br/>Investigation Report Maturity<br/><br/>4. Equinor Energy by PwC<br/><br/>United States Onshore Oil<br/><br/>Offender Convenience Themes<br/><br/>Fraud Investigation Outcome<br/><br/>Investigation Report Maturity<br/><br/>5. Hurtigruten Cruises by Wiersholm<br/><br/>National Symbol Hurtigruten<br/><br/>Offender Convenience Themes<br/><br/>Fraud Investigation Outcome<br/><br/>Investigation Report Maturity<br/><br/>6. Norfund Foreign Aid by PwC<br/><br/>Business Email Compromise<br/><br/>Executive Email Impersonation<br/><br/>Offender Convenience Themes<br/><br/>Fraud Investigation Outcome<br/><br/>Investigation Report Maturity<br/><br/>7. Obos Housing Facilities by KPMG<br/><br/>Cooperative Member Revolt<br/><br/>Motive Convenience Themes<br/><br/>Opportunity Convenience Themes<br/><br/>Willingness Convenience Themes<br/><br/>Investigation Report Outcome<br/><br/>Investigation Maturity Assessment<br/><br/>8. Samherji Fishing by Wikborg Rein<br/><br/>Al Jazeera News Investigation<br/><br/>Kveikur News Investigation<br/><br/>Samherji Fishing Press Release<br/><br/>DNB Bank Corrupt Transactions<br/><br/>Whistleblower Johannes Stefansson<br/><br/>Wikborg Rein Fraud Investigation<br/><br/>White-Collar Crime Convenience<br/><br/>Al Jazeera Investigation Evaluation<br/><br/>9. Wirecard Banking by KPMG<br/><br/>Motive Convenience Themes 205<br/><br/>Opportunity Convenience Themes<br/><br/>Willingness Convenience Themes<br/><br/>Investigation Report Outcome<br/><br/>Investigation Maturity Assessment<br/><br/>10. Stanland Autobiography<br/><br/>White-Collar Support Member<br/><br/>Offender Convenience Themes<br/><br/>How He Reinvented Himself<br/><br/>White-Collar Support Group<br/><br/>Conclusion<br/><br/>Bibliography<br/><br/>Index<br/><br/>[https://www.routledge.com/Fraud-Investigation-Reports-in-Practice-Convenience-and-Corporate-Crime/Gottschalk/p/book/9781032304342?srsltid=AfmBOooh0Gpqu4QN1hcU8JG_2YxHPDzjlKRN5CgimZsKAurMWseQ6I11] |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Investigation reports are written by fraud examiners after completion of internal reviews in client organizations when there was suspicion of financial wrongdoing. Fraud examiners are expected to answer questions regarding what happened, when it happened, how it happened, and why. This book presents a number of case studies of investigation reports by fraud examiners, offering a framework for studying the report as well as insights into convenience of fraud.<br/><br/>The case studies, including KPMG and PwC, focus on two important subjects. First, convenience themes are identified for each case. Themes derive from the theory of convenience, where fraud is a result of financial motives, organizational opportunities, and personal willingness for deviant behaviors. Second, review maturity is identified for each case. Review maturity derives from a stages-of-growth model, where the investigation is assigned a level of maturity based on explicit criteria. The book provides useful insights towards approaching fraud examinations to enable better understanding of the rational explanations for corporate fraud. The book is framed from the perspective of private policing, which contextualizes how investigation reports are examined.<br/><br/>This book is a valuable resource for scholars and upper-level students researching and studying auditing and investigation work in the corporate and public sectors. Business and management as well as criminal justice scholars and students will learn from the case studies how to frame a white-collar crime incident by application of convenience theory and how to evaluate a completed internal investigation by fraud examiners.<br/><br/>(https://www.routledge.com/Fraud-Investigation-Reports-in-Practice-Convenience-and-Corporate-Crime/Gottschalk/p/book/9781032304342?srsltid=AfmBOooh0Gpqu4QN1hcU8JG_2YxHPDzjlKRN5CgimZsKAurMWseQ6I11) |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Fraud investigation |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Book |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Bill No | Bill Date | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Total Checkouts | Full call number | Accession Number | Date last seen | Cost, replacement price | Price effective from | Koha item type |
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| Dewey Decimal Classification | Public Policy & General Management | TB4535 | 12-03-2025 | Indian Institute of Management LRC | Indian Institute of Management LRC | General Stacks | 03/27/2025 | Technical Bureau India Pvt. Ltd. | 2820.73 | 364.163 GOT | 008342 | 03/27/2025 | 4339.59 | 03/27/2025 | Book |