Financial fraud investigative interviewing – corporate investigators’ beliefs and practices: a qualitative inquiry
ISSN: 1359-0790
Article publication date: 3 December 2020
Issue publication date: 4 June 2021
Abstract
Purpose
The purpose of this paper is to examine the investigative interviewing processes in the context of financial frauds, as experienced by corporate investigators.
Design/methodology/approach
A diverse sample of 33 corporate investigators individually participated in in-depth interviews.
Findings
This study examined perceptions of investigative interviewing of those undertaking fraud investigations. The corporate investigator’s response indicated understanding of the necessary skills required to conduct interviews. The findings suggest that the investigator agreed on the interviewing skills that are required to conduct interviews; however, upon reflection, they may not use the skills during interviews.
Originality/value
This study is the first to reveal limitations in corporate investigators’ investigative interviewing and fills a gap in the academic literature by examining corporate investigators’ beliefs and practices in conducting their private investigations of corporate and white-collar crime.
Keywords
Citation
King, M. (2021), "Financial fraud investigative interviewing – corporate investigators’ beliefs and practices: a qualitative inquiry", Journal of Financial Crime, Vol. 28 No. 2, pp. 345-358. https://doi.org/10.1108/JFC-08-2020-0158
Publisher
:Emerald Publishing Limited
Copyright © 2020, Emerald Publishing Limited