Citation

Gottschalk P, Tcherni-Buzzeo M. Deviant Behav. 2017; 38(3): 267-281.

Copyright

(Copyright © 2017, Informa - Taylor and Francis Group)

DOI

10.1080/01639625.2016.1196993

PMID

unavailable

Abstract

Recent years have seen an increasing use of private internal investigations assessing financial irregularities that often imply economic crime. When fraud examiners discover evidence of white-collar crime, they often leave it to their clients whether the issue should be reported to the police. We examine the gaps in white-collar crime reporting after fraud examination and reasons behind such decisions. In Norway, non-reporting could be as high as 96%, as calculated in this article. We apply techniques of neutralization to private fraud examiners' reasoning for non-reporting of suspected or detected white-collar crime. We also offer possible policy-based solutions to reduce the identified gaps in reporting.

Language: en