Title: Explaining white-collar crime: an empirical study of convenience theory

Authors: Petter Gottschalk

Addresses: BI Norwegian Business School, Nydalsveien 37, Oslo 0484, Norway

Abstract: Convenience theory consists of three dimensions to explain white-collar crime. First, the economic dimension explains profit-oriented financial crime. Next, the organisational dimension explains legal access and cover-up activities. Finally, the behavioural dimension provides a number of explanations for deviant behaviours. The organisational dimension represents a challenge to corporate governance as trusted and privileged individuals in the organisation abuse their professional position to commit financial crime. A sample of 405 convicted white-collar criminals in Norway is introduced in this article to examine white-collar crime empirically in light of convenience theory.

Keywords: convenience theory; corporate governance; organisational opportunity; white collar crime; profit-oriented financial crime; legal access; cover-ups; deviant behaviour; Norway; trust; privilege; professional position.

DOI: 10.1504/IJCG.2016.080684

International Journal of Corporate Governance, 2016 Vol.7 No.3, pp.274 - 286

Received: 30 Sep 2015
Accepted: 26 Aug 2016
Published online: 02 Dec 2016 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article