Explaining white-collar crime: an empirical study of convenience theory
by Petter Gottschalk
International Journal of Corporate Governance (IJCG), Vol. 7, No. 3, 2016

Abstract: Convenience theory consists of three dimensions to explain white-collar crime. First, the economic dimension explains profit-oriented financial crime. Next, the organisational dimension explains legal access and cover-up activities. Finally, the behavioural dimension provides a number of explanations for deviant behaviours. The organisational dimension represents a challenge to corporate governance as trusted and privileged individuals in the organisation abuse their professional position to commit financial crime. A sample of 405 convicted white-collar criminals in Norway is introduced in this article to examine white-collar crime empirically in light of convenience theory.

Online publication date: Fri, 02-Dec-2016

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