This book deals with the topic of white-collar crime and considers the role of convenience in explaining its occurrence. It puts forward convenience as a theoretical explanation that underlies existing theories and research on white-collar crime. Convenience seems present in all three dimensions of crime: economic dimension, organizational dimension, and behavioral dimension.
Based on multiple case studies of investigation reports by fraud examiners, this book explores the empirical evidence to support convenience theory. Empirical studies of fraud examination reports from both the USA and Norway illustrate the convenience perspective in white-collar crime.
White-collar crime is defined as financial crime committed by privileged people in the elite. Although the occurrence of economic crime may be frequent among people in the elite, the police and prosecution very seldom prosecute individuals of the upper class in society. Therefore, it always comes as a surprise when it happens. It was quite a surprise when Spainâs Princess Cristina had to stand trial on tax fraud charges. She is the youngest daughter of King Kuan Carlos. Princess Cristina became the first member of Spainâs royal family to be put on trial as she appeared in court with her husband (Robinson and Mezzofiore, 2016).
When the elite and other members of the upper class in society are suspected of misconduct and financial crime, private investigations are sometimes initiated. Fraud examiners are hired to confirm or disconfirm suspicions by reconstructing the past. Very often, private investigation reports are kept secret and are neither available to the police nor to the public in general (Gottschalk, 2015, 2016). However, it was possible to identify and obtain a number of investigation reports in both the USA and Norway to conduct empirical research on white-collar crime as presented in this book.
The book introduces the concept of convenience in the study of financial crime which complements, refines, and extends understanding of many popular theories in explaining white-collar crime and the various factors that contribute to it. Convenience theory is both an offense and offender-based explanation which elucidates some of the important organizational, economic, and motivational features of financial crime. Of particular significance are matters of opportunity to carry out illicit activity, and also the practical convenience of carrying out crime against the chances of being caught or discovered. Convenience theory provides a set of explanations of the subjective and objective conditions for financial crime, which is supported by data drawn from fraud examinersâ reports in Norway and the USA. The reports cover a range of organizations that have undergone investigations; while the majority are related to business organizations, they also include religious associations and other forms of administration. The data and case studies in particular help to throw light on the various ways convenience as a concept informed the decision-making and actions of well-placed individuals in organizational hierarchies to carry out white-collar crime.
This book sums up the various theories about white-collar crime and contemporary discussions around these matters, which is useful in itself before going on to outline the contribution of convenience theory as a new and novel way to understand financial crime. It attempts to do this in a very lucid, engaging, and interesting manner.
However, as pointed out by a blind reviewer of the book manuscript, the claim that convenience theory is new is potentially contentious. The key components of the theory are very similar to Marcus Felsonâs problem triangle analysis in the area of crime prevention which posits the three conditions for crime as: a motivated offender, an opportunity, and the absence of a moral guardian. While the first two factors are considered in this bookâs explanations and critique of conventional theories, this book makes little mention of the existence of moral guardian as a facilitator or an inhibitor for crime. This may give the impression that the omission serves to give more weight to the claims of originality of convenience theory. Therefore, it is important to emphasize the work on guardians by Felson (1994). Felson may not have used the term âconvenienceâ explicitly in his theory on crime and crime prevention, but there is no doubt it shaped much of his thinking.
The originality of convenience theory is that it throws new light on a previously unappreciated conceptual lens of convenience in theorizing and practically understanding white-collar crime. The book addresses the following: the important areas of financial and economic crime, who carries out these offenses, and under what conditions and how we understand these activities. Equally relevant, the book explores how to detect and prevent these kinds of crime, and it should be a welcome contribution to the growing literature on these issues. The book engages with the literature, is up to date, and makes a useful contribution to scholarship in the areas related to financial crime and the teaching of these subjects.
An anonymous reviewer pointed out that the strengths of the book are its critical examination of theories around financial or white-collar crime and the section that addressed theory building. This section of the book provides a comprehensive summary which is useful for students or other types of readers.
This book applies a descriptive approach to convenience in white-collar crime by focusing on the specifics of the case studies. The descriptive approach serves the purpose of demonstrating motives, opportunities, and behaviors. Of course, white-collar crime can also be a form of inconvenience, which might be applied to the offender(s) and those around them as it may create a variety of problems. However, as long as the likelihood of detection is low and sometimes almost nonexistent, the expected inconvenience is microscopically small.
The samples of fraud examination reports from the USA and Norway represent nonprobability purposive sampling. They do not represent the pool of private investigations in the two countries. It is certainly a challenge trying to assess retrospective evidence for a small number of cases that do get investigated and then are accessible. The reader should apply critical skepticism throughout the work in an effort not only to consider that convenience theory may be a useful explanatory concept but also to consider rival explanations and possibilities.
Terms such as financial crime, white-collar crime, and corporate crime occur frequently throughout the book. They do not mean the same. Financial crime is the broader term. It is narrowed down by white-collar crime, which means financial crime by individuals in the elite. It is further narrowed down by corporate crime, which means financial crime by individuals in the elite to benefit the organization.
References
Felson, M. (1994). Crime and Everyday Life: Insight and Implications for Society, Thousand Oaks, CA: Pine Forge Press.
Gottschalk, P. (2015). Fraud Examiners in White-Collar Crime Investigations, Boca Raton, FL: CRC Press, Taylor & Francis Publishing.
Gottschalk, P. (2016). Understanding White-Collar Crime. A Convenience Perspective, Boca Raton, FL: CRC Press, Taylor & Francis Publishing.
Robinson, J. and Mezzofiore, G. (2016). Princess Cristina becomes first member of Spainâs royal family to be put on trial as she appears in court with her husband to demand tax fraud charges against her are thrown out, Daily Mail, www.âdailymail.âco.âuk, published January 11.