Executive deviance

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Chapter 19 in Convenience Triangle in White-Collar Crime, 2019, pp 218-245 from Edward Elgar Publishing

Abstract: Law enforcement in the criminal justice system seems particularly challenging when it comes to executive deviance resulting in white-collar misconduct and crime. Suspects have access to valuable resources to commit and conceal their offenses. To enable professional law enforcement, there is a need to improve our understanding of executive deviance. When the organizational opportunity structure has elements of lacking controls, inappropriate audits, and manipulated reporting, then misconduct and crime is likely to occur, given a financial motive and a personal willingness for deviant behavior. Opportunity, motive, and willingness are the three dimensions of the theory of convenience. This chapter applies the theory of convenience to a number of reports of investigations by fraud examiners to provide insights into executive deviance.

Keywords: Business and Management; Economics and Finance; Law - Academic (search for similar items in EconPapers)
Date: 2019
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