RT Article T1 The Evolution of Corporate Accounts of Scandals From Exposure to Investigation JF The British journal of criminology VO 60 IS 4 SP 949 OP 969 A1 Gottschalk, Petter 1950- A1 Benson, Michael L. 1950- A2 Benson, Michael L. 1950- LA English YR 2020 UL https://krimdok.uni-tuebingen.de/Record/1724485792 AB We extend research on how corporations respond to scandals by examining the evolution of the accounts that are developed by corporate agents after a scandal becomes public. Guided by the theory of accounts and a recently developed perspective on crisis management, we examine how the accounts developed by 12 corporations caught up in highly publicized scandals changed from the time of initial exposure to the issuance of an investigative report. Our analysis shows that denial of wrongdoing in several cases is replaced by admission of wrongdoing and scapegoating, while obfuscation of wrongdoing is replaced by denial or acceptance of responsibility and scapegoating. We conclude with a discussion of the broader managerial and social implications of our analysis and how it furthers our understanding of the ability of corporations to weather serious scandals. K1 Corporate scandal K1 Executive deviance K1 Neutralization technique K1 Corporate account K1 Case study K1 Report of investigation K1 Fraud examination DO 10.1093/bjc/azaa001