Theoretical and Empirical Advances in the Study and Control of White-Collar Offenders

The meaning and definition of white-collar crime is deeply contested. Most criminologists recognize that white-collar crime is different from traditional “street” crime. Disagreements center on the scope of the behavior and who, ultimately, is classified as a white-collar offender. Generally, white-collar crimes are offenses conducted by guile or concealment that involve “upper world” offenders. Broad definitions of white-collar crime can include harmful acts which are not illegal (deviance) to more narrow definitions that are tied exclusively to violations of criminal law. Depending on which definition is used, white-collar offenders may include governments, businesses, chief executive officers, professionals, welfare cheats, and individuals who illegally download software or purposefully underreport income on their taxes.

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Review: White-Collar Offenders and Desistance from Crime: Future Selves and the Constancy of Change by Ben Hunter

Current Issues in Criminal Justice ◽

10.1080/10345329.2016.12036051 ◽

2016 ◽

Vol 27 (3) ◽

pp. 345-348

Author(s):

Nicholas Simpson

Keyword(s):

White Collar ◽

Future Selves ◽

White Collar Offenders ◽

Desistance From Crime

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Stealing from the boss: who is looking?

Journal of Financial Crime ◽

10.1108/jfc-09-2015-0053 ◽

2016 ◽

Vol 23 (3) ◽

pp. 613-623

Author(s):

Peter John Lenz ◽

Adam Graycar

Keyword(s):

Design Methodology ◽

White Collar Crime ◽

Listed Company ◽

White Collar ◽

Lessons Learned ◽

Corporate Fraud ◽

Content Type ◽

Secondary Sources ◽

Occupational Fraud ◽

And Control

Purpose The purpose of this paper is to discover organisational governance lessons that emerge from the unique facts and characteristics of one significant corporate fraud in Australia. Design/methodology/approach Data were triangulated between a primary loss adjustment file with multiple commercial and legal secondary sources. The data were analysed and conclusions were inductively drawn as part of a master’s degree research project. Findings White-collar crime takes many forms but it is rare for a medium-sized ASX listed company to be defrauded of Aus$22 m without anybody noticing. Narrative findings reveal the dynamics of the fraud and the weaknesses in corporate governance. This paper outlines the processes of detection and control. It provides several lessons for organisational governance that could prevent similar occupational frauds in the future. Research limitation/implications This unique fraud case has facts which are not necessarily typical of fraud in general. Anonymity in the case seeks to preserve the identities of the parties, but may in fact limit the potential for transparent discussion. Social implications While detecting and investigating occupational fraud has benefits for practitioners and commentators, there are extensive direct and indirect social costs associated with this case. Originality/value The value of this case lies in revealing details of how a significant fraud was perpetrated so that fraud investigators, accountancy professionals, academics and students can benefit from lessons learned.

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