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Fraud Investigation Reports in Practice: Convenience and Corporate Crime
by Petter GottschalkInvestigation 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. 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. 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.
Fraud Investigation Reports in Practice: Convenience and Corporate Crime
by Petter GottschalkInvestigation 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. 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. 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.
Investigation and Prevention of Financial Crime: Knowledge Management, Intelligence Strategy and Executive Leadership
by Petter GottschalkSo long as there are weaknesses that can be exploited for gain, companies, other organizations and private individuals will be taken advantage of. This theoretically-based but hugely practical book focuses on what is generally seen as financial or economic crime: theft, fraud, manipulation, and corruption. Petter Gottschalk considers how, in some competitive environments, goals can 'legitimise' all kinds of means, and how culture can exert a role in relation to what is seen as acceptable or unacceptable behaviour by individuals. In Investigation and Prevention of Financial Crime he addresses important topics including organized crime, money laundering, cyber crime, corruption in law enforcement agencies, and whistleblowing, and provides expert advice about strategies for the use of intelligence to combat financial crime. The uniqueness of his approach to the subject lies in the way he is able to explain intelligence and intelligence processes in the wider context of knowledge and knowledge management. The numerous case studies throughout the book illustrate the 'policing' of financial crime from an intelligence, knowledge management and systems perspective. Law enforcers, lawyers, security personnel, consultants and investigators, as well as those in auditing and accountancy and with responsibilities for containing risk in banks, other financial institutions and in businesses generally, will find this an invaluable source of practical guidance. The book will also be of interest to advanced students and researchers in criminology and police science.
Investigation and Prevention of Financial Crime: Knowledge Management, Intelligence Strategy and Executive Leadership
by Petter GottschalkSo long as there are weaknesses that can be exploited for gain, companies, other organizations and private individuals will be taken advantage of. This theoretically-based but hugely practical book focuses on what is generally seen as financial or economic crime: theft, fraud, manipulation, and corruption. Petter Gottschalk considers how, in some competitive environments, goals can 'legitimise' all kinds of means, and how culture can exert a role in relation to what is seen as acceptable or unacceptable behaviour by individuals. In Investigation and Prevention of Financial Crime he addresses important topics including organized crime, money laundering, cyber crime, corruption in law enforcement agencies, and whistleblowing, and provides expert advice about strategies for the use of intelligence to combat financial crime. The uniqueness of his approach to the subject lies in the way he is able to explain intelligence and intelligence processes in the wider context of knowledge and knowledge management. The numerous case studies throughout the book illustrate the 'policing' of financial crime from an intelligence, knowledge management and systems perspective. Law enforcers, lawyers, security personnel, consultants and investigators, as well as those in auditing and accountancy and with responsibilities for containing risk in banks, other financial institutions and in businesses generally, will find this an invaluable source of practical guidance. The book will also be of interest to advanced students and researchers in criminology and police science.
Investigation Reports: Convenience Themes and Review Maturity
by Petter GottschalkThis insightful and provocative book presents two frameworks to structure findings in, and to assess the maturity of, a fraud investigation. Emerging from convenience theory, the book considers professional investigations to illustrate possible lessons that can be drawn out of fraud examinations.Petter Gottschalk presents the structural model, which identifies convenience themes in terms of motive, opportunity and willingness, and the stage model, which assesses the maturity of completed reviews. Through empirical observations, the book illustrates key insights from investigation reports in a range of key cases, including Widecard banking in Germany and Hurtigruten Cruises in Norway.Drawing together perspectives from criminology, sociology, psychology, management and organizational behaviour, this book is crucial reading for business school students and researchers, particularly those focusing on corporate crime. Its practical insights will also benefit fraud examiners and private investigators in both public and private organizations.
Organizational Opportunity and Deviant Behavior: Convenience in White-Collar Crime
by Petter GottschalkEver since Sutherland coined the term ‘white-collar crime’, researchers have struggled to understand and explain why some individuals abuse their privileged positions of trust and commit financial crime. This book makes a novel contribution to the development of convenience theory as a framework to understand and explain ‘white-collar crime’. The framework integrates well-known theories from criminology, management and other fields to explain the occurrence of offenses. It is found that autobiographies indicate a strong presence of neutralization techniques in the behavioral dimension of convenience theory, while internal investigations indicate a strong presence of organizational opportunities to commit ‘white-collar crime’. Survey research, on the other hand, is found to indicate a strong belief that chief executives sometimes have the motive to commit financial crime in times of crisis, in times of great challenges, and in times of greed. The book concludes that the only feasible avenue to combat this type of crime is to make it less convenient. This book will appeal to criminology and criminal justice students at both bachelor and master levels, as well as those studying business and law. Practitioners, including consultants in global auditing firms, attorneys and police academy students will also benefit from the overview of convenience theory research.
The Privatization of Fraud Investigation: Internal Investigations by Fraud Examiners
by Petter GottschalkThis book discusses privatization of law enforcement in relation to suspected corporate crime and recommends guidelines for successful fraud examinations. There is a growing business for global auditing and local law firms to conduct internal investigations at client organizations when there is suspicion of white-collar misconduct and crime. This book reflects on the work by these private fraud examiners in terms of an evaluation of their investigation reports. The book brings an original theoretical and methodological approach to investigations of white-collar crime. It develops the theory of convenience as an explanation for motive, opportunity, and willingness to commit and conceal white-collar crime. This theory is then related to the case studies. Structured in such a way as to allow the reader to use the text as a nonsequential reference source or guide to a set of connected issues, the book illustrates the practice of privatization by cases and presents guidelines for successful fraud examination. As an investigation can lead to conviction and incarceration, this privatization of crime investigation feeds into the larger issue of privatization of policing. The work will be a valuable resource for students, academics, and practitioners working in the areas of Criminal Justice, Corporate Law, and Business.
The Privatization of Fraud Investigation: Internal Investigations by Fraud Examiners
by Petter GottschalkThis book discusses privatization of law enforcement in relation to suspected corporate crime and recommends guidelines for successful fraud examinations. There is a growing business for global auditing and local law firms to conduct internal investigations at client organizations when there is suspicion of white-collar misconduct and crime. This book reflects on the work by these private fraud examiners in terms of an evaluation of their investigation reports. The book brings an original theoretical and methodological approach to investigations of white-collar crime. It develops the theory of convenience as an explanation for motive, opportunity, and willingness to commit and conceal white-collar crime. This theory is then related to the case studies. Structured in such a way as to allow the reader to use the text as a nonsequential reference source or guide to a set of connected issues, the book illustrates the practice of privatization by cases and presents guidelines for successful fraud examination. As an investigation can lead to conviction and incarceration, this privatization of crime investigation feeds into the larger issue of privatization of policing. The work will be a valuable resource for students, academics, and practitioners working in the areas of Criminal Justice, Corporate Law, and Business.
Trusted White-Collar Offenders: Global Cases Studies of Crime Convenience
by Petter GottschalkThis book uses global case studies of white-collar crime to examine offenders in top business positions and their motives. Drawing on the theory of convenience, this book opens up new perspectives of white-collar offenders in terms of their financial motives, their professional opportunities, and their personal willingness for deviant behaviour. It focusses on three groups of privileged individuals who have abused their positions for economic gain: people who occupied the position of chair of the board, people who were chief executive officers, and female offenders in top positions, and the related white-collar crimes. Convenience themes are identified in each case using the structural model for convenience theory. The case studies are from Denmark, Germany, Japan, Moldova, Norway, Sweden, and the United States. This book speaks to those interested in white-collar crime, criminal justice, policing, organizational behaviour and business administration.
White-Collar Crime and Fraud Investigation: A Convenience Theory Approach
by Petter GottschalkThis book applies a structural model of convenience theory to suspected crime and a maturity model to investigation reports. Evidence of white-collar convenience themes in each case study is derived from internal investigation reports by fraud examiners. The study of white-collar offenders has received increased attention in recent years. This book contributes to our understanding of financial crime by privileged individuals in professional settings by identifying convenience themes for offenders. Based on the theory of convenience, the work presents a number of case studies to identify convenience in financial motive, organizational opportunity, and willingness for deviant behavior. Case studies presented are from Austria, Asia, Congo, Denmark, Germany, Norway, Sweden, and the United States. The book will be of interest to researchers and academics in Law, Criminology, Business, and Sociology. It will also provide a valuable resource for fraud examiners, defense attorneys, police investigators, and prosecutors.
White-Collar Crime and Fraud Investigation: A Convenience Theory Approach
by Petter GottschalkThis book applies a structural model of convenience theory to suspected crime and a maturity model to investigation reports. Evidence of white-collar convenience themes in each case study is derived from internal investigation reports by fraud examiners. The study of white-collar offenders has received increased attention in recent years. This book contributes to our understanding of financial crime by privileged individuals in professional settings by identifying convenience themes for offenders. Based on the theory of convenience, the work presents a number of case studies to identify convenience in financial motive, organizational opportunity, and willingness for deviant behavior. Case studies presented are from Austria, Asia, Congo, Denmark, Germany, Norway, Sweden, and the United States. The book will be of interest to researchers and academics in Law, Criminology, Business, and Sociology. It will also provide a valuable resource for fraud examiners, defense attorneys, police investigators, and prosecutors.
The Use Case and Smart Grid Architecture Model Approach: The IEC 62559-2 Use Case Template and the SGAM applied in various domains (SpringerBriefs in Energy)
by Marion Gottschalk Mathias Uslar Christina DelfsThis book introduces readers to the fundamentals of the IEC 62559 Use Case Methodology, explains how it is related to the Smart Grid Architecture Model (SGAM), and details how a holistic view for both architecture and requirements engineering can be achieved. It describes a standardized and holistic approach to requirements engineering for smart grid projects based on work conducted in the context of the EU M/490 standardization mandate. Over the last years, this method has been established in Europe as the basic building block of requirements engineering in the utilities sector. The authors present a canonical, structured approach that users can apply to the Use Case Methodology and the SGAM, as well as open tools for this purpose. The application in various domains outside the smart grid is also discussed, as it can be used for critical infrastructures or system-of-systems domains like Industrie 4.0 and Ambient Assisted Living. Accordingly, the book also presents various architecture models for different fields of application, like EMAM, SCIAM, RAMI 4.0, and MAF.
Monetary Policy and the German Unemployment Problem in Macroeconomic Models: Theory and Evidence (Kieler Studien - Kiel Studies #334)
by Jan GottschalkHaving the high unemployment in Germany in mind, this book discusses how macroeconomic theory has evolved over the past forty years. It shows that in recent years a convergence has taken place, with modern models embodying a Keynesian transmission mechanism, monetarist policy implication, and modeling techniques inspired by new classical economics and real business cycle theory. It also probes in which direction models may be extended from here. Empirically, the book uses different econometric techniques to investigate the relevance and implications of different macroeconomic theories for German data. A key question this book investigates is the role of demand and supply side conditions for the increase in the German unemployment rate. On a policy level, the book relates the implications of the different theories to the ongoing debate on the appropriate roles of demand and supply side policies for curing the German unemployment problem.
Markenmanagement in der Automobilindustrie: Die Erfolgsstrategien internationaler Top-Manager
by Bernd Gottschalk Ralf Kalmbach Jan DannenbergTop-Manager und Vorstandsmitglieder bedeutender Automobilfirmen beschreiben anhand von Fallstudien ihre global anerkannten Erfolgsstrategien im Management ihrer Marken. Ein herausragendes Standardwerk für automobiles Markenmanagement auf nationaler und internationaler Ebene!
Markenmanagement in der Automobilindustrie: Die Erfolgsstrategien internationaler Top-Manager
by Bernd Gottschalk Ralf KalmbachTop-Manager und Vorstandsmitglieder bedeutender Automobilfirmen wie Mercedes, Jaguar, Ferrari, BWM, Volkswagen, Smart und Audi beschreiben anhand von Fallstudien ihre global anerkannten Erfolgsstrategien im Management ihrer Marken. Ein herausragendes Standardwerk für automobiles Markenmanagement auf nationaler und internationaler Ebene!
Qi-Management – Die Kata der Manager: Wie Erfolgstechniken aus asiatischen Philosophien, Kampfkünsten und der modernen Stressforschung Ihr Unternehmen verändern
by Jürgen K. Gottschalck Alfons Heinz-TrossenNachhaltige und deutliche Steigerung der Qualität der Arbeitsergebnisse. Motivierte, kritikfähige Mitarbeiter, die Spaß an kreativen Problemlösungen entwickeln und Herausforderungen suchen. Deutlich reduzierte Krankenstände. Supply Chains, die ihre Energie nicht für interne Grabenkämpfe verschwenden, sondern sich tatsächlich auf die Optimierung der Wertschöpfung konzentrieren. Das ist möglich – mit einem innovativen Modell, das fernöstliche und westliche Erfolgstechniken im Management kombiniert und konkrete methodische und praktische Hilfestellungen bietet. Qi-Management ist ein ganzheitlicher Ansatz, der den Manager in seinem beruflichen und persönlichen Spannungsfeld ins Zentrum stellt. Dieses Buch bietet eine Anleitung zur zielorientierten Kombination von Grundtechniken, den Kihon und Kata, um optimale Rahmenbedingungen zur bestmöglichen Energienutzung zu schaffen. Mit vielen Checklisten, Best Practices und Anregungen zur konkreten Umsetzung im Unternehmen.
Business Strategy in the Online Industry: Market and Network Strategy in Multi-Layered Industries (Internationalisierung und Management)
by Christian GöttschChristian Göttsch lays out the structural setting and the predominant mechanisms underlying the online industry and identifies its enduring economic principles for business strategies.
Why Killer Products Don't Sell: How to Run Your Company to a New Set of Rules
by Ian Gotts Dominic RowsellComing from conversations with executive teams of technology companies, venture capitalists, and M&A advisers, the insights contained in Why Killer Products Don't Sell are gold dust. First the book lays bare the claim that sales is sales is sales. It exposes the 4 very different 'Buying Cultures' and how they should be approached: Value Offered, Value Added, Value Created, and Value Captured. But it also gives a proven methodology for assessing a company's product mix ('offering' vs 'buying culture'), and a transformation approach to optimize sales and improve competitiveness.
Why Killer Products Don't Sell: How to Run Your Company to a New Set of Rules
by Ian Gotts Dominic RowsellComing from conversations with executive teams of technology companies, venture capitalists, and M&A advisers, the insights contained in Why Killer Products Don't Sell are gold dust. First the book lays bare the claim that sales is sales is sales. It exposes the 4 very different 'Buying Cultures' and how they should be approached: Value Offered, Value Added, Value Created, and Value Captured. But it also gives a proven methodology for assessing a company's product mix ('offering' vs 'buying culture'), and a transformation approach to optimize sales and improve competitiveness.
Produktionscontrolling: Wertströme und Kosten optimieren
by Juliane GottmannDieses Buch unterstützt Praktiker in Unternehmen, vor allem an den Schnittstellen zwischen Produktion und Controlling. Die Hauptaufgaben eines erfolgreichen Produktionscontrollings sind die Ermittlung wesentlicher Potenziale zur Produktionsoptimierung, die Ableitung geeigneter Maßnahmen zur effizienten und effektiven Gestaltung von Prozessen und Strukturen und deren Umsetzungsbegleitung. Die Autorin liefert strukturierte Vorgehensweisen zur Bewertung, Steuerung und dadurch zur Optimierung der Produktion. Mithilfe zahlreicher Methodenbeschreibungen und Tipps lernen Verantwortliche in Controlling und Produktion die Abläufe in Produktions- und Geschäftsprozessen zu analysieren, messbar zu machen und dadurch die Voraussetzung für eine kontinuierliche Verbesserung zu schaffen.Für die 2. Auflage wurde das Werk überarbeitet.
Produktionscontrolling: Wertströme und Kosten optimieren
by Juliane GottmannDieses Buch unterstützt Praktiker in Unternehmen, vor allem an den Schnittstellen zwischen Produktion und Controlling. Die Hauptaufgaben eines erfolgreichen Produktionscontrollings sind die Ermittlung wesentlicher Potenziale zur Produktionsoptimierung, die Ableitung geeigneter Maßnahmen zur effizienten und effektiven Gestaltung von Prozessen und Strukturen und deren Umsetzungsbegleitung. Die Autorin liefert strukturierte Vorgehensweisen zur Bewertung, Steuerung und dadurch zur Optimierung der Produktion. Mithilfe zahlreicher Methodenbeschreibungen und Tipps lernen Verantwortliche in Controlling und Produktion die Abläufe in Produktions- und Geschäftsprozessen zu analysieren, messbar zu machen und dadurch die Voraussetzung für eine kontinuierliche Verbesserung zu schaffen.
Commercial Cosmopolitanism?: Cross-Cultural Objects, Spaces, and Institutions in the Early Modern World (Political Economies of Capitalism, 1600-1850)
by Felicia GottmannThis book showcases the wide variety of commercial cosmopolitan practices that arose from the global economic entanglements of the early modern period. Cosmopolitanism is not only a philosophical ideal: for many centuries it has also been an everyday practice across the globe. The early modern era saw hitherto unprecedented levels of economic interconnectedness. States, societies, and individuals reacted with a mixture of commercial idealism and commercial anxiety, seeking at once to exploit new opportunities for growth whilst limiting its disruptive effects. In highlighting the range of commercial cosmopolitan practices that grew out of early modern globalisation, the book demonstrates that it provided robust alternatives to the universalising western imperial model of the later period. Deploying a number of interdisciplinary methodologies, the kind of ‘methodological cosmopolitanism’ that Ulrich Beck has called for, chapters provide agency-centred evaluations of the risks and opportunities inherent in the ambiguous role of the cosmopolitan, who, often playing on and mobilising a number of identities, operated in between and outside of different established legal, social, and cultural systems. The book will be important reading for students and scholars working at the intersection of economic, global, and cultural history.
Commercial Cosmopolitanism?: Cross-Cultural Objects, Spaces, and Institutions in the Early Modern World (Political Economies of Capitalism, 1600-1850)
by Felicia GottmannThis book showcases the wide variety of commercial cosmopolitan practices that arose from the global economic entanglements of the early modern period. Cosmopolitanism is not only a philosophical ideal: for many centuries it has also been an everyday practice across the globe. The early modern era saw hitherto unprecedented levels of economic interconnectedness. States, societies, and individuals reacted with a mixture of commercial idealism and commercial anxiety, seeking at once to exploit new opportunities for growth whilst limiting its disruptive effects. In highlighting the range of commercial cosmopolitan practices that grew out of early modern globalisation, the book demonstrates that it provided robust alternatives to the universalising western imperial model of the later period. Deploying a number of interdisciplinary methodologies, the kind of ‘methodological cosmopolitanism’ that Ulrich Beck has called for, chapters provide agency-centred evaluations of the risks and opportunities inherent in the ambiguous role of the cosmopolitan, who, often playing on and mobilising a number of identities, operated in between and outside of different established legal, social, and cultural systems. The book will be important reading for students and scholars working at the intersection of economic, global, and cultural history.
