Empirical Evidence of Convenience Theory: Reports of Investigations by Fraud Examiners

ABSTRACT

Convenience theory attempts to integrate various theoretical explanations for the occurrence of white-collar crime. Convenience theory suggests that organizational opportunity to commit and conceal financial crime is at the core of deviant behavior to avoid threats and exploit possibilities. This article presents an empirical test of convenience theory by content analysis of investigation reports by fraud examiners. Empirical evidence suggests that convenience orientation was indeed present among suspected offenders.

Additional information

Notes on contributors

Petter Gottschalk

PETTER GOTTSCHALK is professor in the department of leadership and organizational behavior at BI Norwegian Business School in Oslo, Norway. He has been the CEO of several companies. Dr. Gottschalk has published extensively on fraud examinations, police investigations, knowledge management, financial crime, white-collar crime, and organized crime.