Characteristics of financial crime investigation reports by fraud examiners

Abstract

Purpose

The purpose of this paper is to present results from an exploratory study of private investigations by fraud examiners in Norway. The activity of private investigations by fraud examiners is a business of lawyers, auditors and other professionals who investigate suspicions of financial crime by white-collar criminals.

Design/methodology/approach

This article presents results from an empirical study of investigation reports.

Findings

The available sample consists of 21 reports produced mostly by auditing firms such as PwC. Suspicion of financial crime led to police investigation, public prosecution and jail sentence in two cases.

Originality/value

Empirical studies of private investigations are rare.

Citation

Gottschalk, P. (2014), "Characteristics of financial crime investigation reports by fraud examiners", Journal of Investment Compliance, Vol. 15 No. 4, pp. 57-66. https://doi.org/10.1108/JOIC-04-2014-0014