Norwegian Approach to Private Internal Investigations: An Empirical Study of Mandates for Fraud Examiners
This article applies principal-agent relationship theory through an empirical study of private investigators’ mandates for fraud examiners in Norway. The business of private internal investigations by external fraud examiners has grown remarkably in the recent decades. Law firms and auditing firms a...
| Main Author: | |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Published: |
2019
|
| In: |
International criminal justice review
Year: 2019, Volume: 29, Issue: 1, Pages: 48-58 |
| Online Access: |
Volltext (Resolving-System) |
| Journals Online & Print: | Drawer...
|
| Check availability: | HBZ Gateway |
| Keywords: |
MARC
| LEADER | 00000naa a22000002c 4500 | ||
|---|---|---|---|
| 001 | 1751107000 | ||
| 003 | DE-627 | ||
| 005 | 20210311114635.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 210311s2019 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1177/1057567717739337 |2 doi | |
| 035 | |a (DE-627)1751107000 | ||
| 035 | |a (DE-599)KXP1751107000 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 100 | 1 | |a Gottschalk, Petter |d 1950- |e VerfasserIn |0 (DE-588)140588809 |0 (DE-627)619816899 |0 (DE-576)256875944 |4 aut | |
| 109 | |a Gottschalk, Petter 1950- |a Gottschalk, Peter 1950- | ||
| 245 | 1 | 0 | |a Norwegian Approach to Private Internal Investigations |b An Empirical Study of Mandates for Fraud Examiners |
| 264 | 1 | |c 2019 | |
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a This article applies principal-agent relationship theory through an empirical study of private investigators’ mandates for fraud examiners in Norway. The business of private internal investigations by external fraud examiners has grown remarkably in the recent decades. Law firms and auditing firms are hired by private and public organizations to reconstruct the past when there is suspicion of misconduct and potential financial crime. Most reports of investigation are kept secret to the public and often also to the police, even when there is evidence of financial crime by white-collar criminals. For this study, we were able to identify and retrieve a total of 49 investigation reports in Norway for the 10-year period from 2006 to 2016. Reports are studied in terms of mandates defining the motive, purpose, scope, tasks, and goals. We find that mandates are deficient, thereby opening up for opportunistic behavior by both parties in the principal-agent relationship. | ||
| 650 | 4 | |a Agency Theory | |
| 650 | 4 | |a conflicting preferences | |
| 650 | 4 | |a fraud examination | |
| 650 | 4 | |a Internal investigations | |
| 650 | 4 | |a Mandate | |
| 773 | 0 | 8 | |i Enthalten in |t International criminal justice review |d Thousand Oaks, Calif : Sage, 1991 |g 29(2019), 1, Seite 48-58 |h Online-Ressource |w (DE-627)48672476X |w (DE-600)2187661-7 |w (DE-576)266542581 |x 1556-3855 |7 nnas |
| 773 | 1 | 8 | |g volume:29 |g year:2019 |g number:1 |g pages:48-58 |
| 856 | 4 | 0 | |u https://dx.doi.org/10.1177/1057567717739337 |x Resolving-System |3 Volltext |
| 951 | |a AR | ||
| ELC | |a 1 | ||
| LOK | |0 000 xxxxxcx a22 zn 4500 | ||
| LOK | |0 001 388476750X | ||
| LOK | |0 003 DE-627 | ||
| LOK | |0 004 1751107000 | ||
| LOK | |0 005 20210311114635 | ||
| LOK | |0 008 210311||||||||||||||||ger||||||| | ||
| LOK | |0 040 |a DE-21-110 |c DE-627 |d DE-21-110 | ||
| LOK | |0 092 |o n | ||
| LOK | |0 852 |a DE-21-110 | ||
| LOK | |0 852 1 |9 00 | ||
| LOK | |0 935 |a krub |a krzo | ||
| ORI | |a SA-MARC-krimdoka001.raw | ||