Fraud Examination Reports in Corrupt Countries: A Comparison of White-Collar Crime Convenience

Petter Gottschalk1

Abstract
The theory of convenience suggests that financial threats and possibilities, organizational opportunities to commit and conceal wrongdoing, as well as personal willingness for deviant behavior determine the likelihood of white-collar crime. When there is suspicion of white-collar crime, public and private organizations tend to hire fraud examiners from audit firms and law firms to reconstruct past events and sequences of events. This article links findings in fraud examination reports regarding crime convenience to the extent of corruption in the
respective countries. Research results suggest that white-collar crime convenience
increases as the extent of crime in a nation increases. The empirical research presented in this article is exploratory with a number of shortcomings that need to be addressed in future studies.

Keywords: White Collar Crime, Fraud, Corruption