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Theories of financial crime

Author

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  • Petter Gottschalk

Abstract

Purpose - The purpose of this paper is to understand what, how, and why financial crime, to stimulate know‐what, know‐how, and know‐why, there is a need for theory development. Design/methodology/approach - In the context of financial crime, the paper searched theoretical explanations in three streams of research. One stream of research is labeled behavioral theories of financial crime where theories were developed explicitly to explain individualistic aspects of financial crime. Another stream of research is labeled organizational theories of financial crime where theories were developed to explain organizational phenomena of financial crime. A third stream of research is labeled managerial theories of financial crime, where general management theories were applied to the phenomenon of financial crime. Findings - A number of theoretical perspectives on financial crime are identified from the literature review. Research limitations/implications - Future case studies will empirically have to illustrate and validate theories of financial crime. Originality/value - This paper presents an overview of theories useful for further conceptual as well as empirical research into financial crime.

Suggested Citation

  • Petter Gottschalk, 2010. "Theories of financial crime," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 17(2), pages 210-222, May.
    • Handle: RePEc:eme:jfcpps:13590791011033908
    DOI: 10.1108/13590791011033908
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