Case 4: Toshiba accounting misconduct

.

Chapter 13 in Convenience Triangle in White-Collar Crime, 2019, pp 158-167 from Edward Elgar Publishing

Abstract: Investigation reports written by independent attorneys, auditors, accountants, and detectives are interesting for white-collar crime research as described in this chapter. Investigation reports present reconstructions of past events and sequences of events that can open up for insights into motives, opportunities and willingness, which are the three dimensions of the convenience triangle. The theory of convenience suggests that white-collar misconduct and crime occurs when there is a financial motive benefitting the individual or the organization, an organizational opportunity to commit and conceal crime, and a personal willingness for deviant behavior. The case study in this chapter is concerned with a report of investigation into the accounting scandal at Toshiba. Evidence of all three dimensions in the convenience triangle can be found in the report and is presented in this chapter.

Keywords: Business and Management; Economics and Finance; Law - Academic (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.elgaronline.com/view/9781789900927.00017.xml (application/pdf)
Our link check indicates that this URL is bad, the error code is: 503 Service Temporarily Unavailable

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:elg:eechap:18953_13

Ordering information: This item can be ordered from
http://www.e-elgar.com

Access Statistics for this chapter

More chapters in Chapters from Edward Elgar Publishing
Bibliographic data for series maintained by Darrel McCalla ().