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Management involvement in financial crime: an empirical study of white-collar crime

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  • Petter Gottschalk
  • Hans Solli-Saether

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.

Suggested Citation

  • Petter Gottschalk & Hans Solli-Saether, 2010. "Management involvement in financial crime: an empirical study of white-collar crime," International Journal of Management and Enterprise Development, Inderscience Enterprises Ltd, vol. 9(1), pages 76-86.
    • Handle: RePEc:ids:ijmede:v:9:y:2010:i:1:p:76-86
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