Management involvement in financial crime: an empirical study of white-collar crime
by Petter Gottschalk, Hans Solli-Saether
International Journal of Management and Enterprise Development (IJMED), Vol. 9, No. 1, 2010

Abstract: The term financial crime expresses different concepts depending on the jurisdiction and the context. Financial crime generally describes a variety of crimes against property, involving the unlawful conversion of property belonging to another to one's own personal use and benefit. A special kind of financial crime is labelled white-collar crime, where characteristics of the offender include position, power, relationships and social status. The purpose of this empirical study of white-collar crime in business organisations was to create insights into perceptions of magnitude, attitude, risks and offenders. The study identified financial misconduct by chief executives in the company as the crime associated with the most serious consequence for the company. Based on this finding, business positions were applied as determinants of the extent of misconduct by chief executives in the company. Statistical analysis suggests that the extent of misconduct by chief executives is positively related to the extent a person from external auditing is involved in white-collar crime.

Online publication date: Tue, 21-Sep-2010

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Management and Enterprise Development (IJMED):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com