Evaluation of Fraud Examinations

The Case of Inappropriate Accounting Practices at Fuji Xerox

Datos Bibliográficos

ID2153240
AutoresPetter Gottschalk (0000-0002-8120-0308, BI Norwegian Business School, Oslo, Norway, autor de correspondencia)
Año2019
Volumen40
Número11
Páginas1421-1427
Fecha de publicación2019-11-02
Peer ReviewedSí
Open AccessNo
TipoARTICLE
RevistaDeviant Behavior (JOURNAL)
Identificadores de la revistaISSN: 0163-9625 • E-ISSN: 1521-0456
EditorialInforma UK Limited (PUBLISHER • GB)
DOI10.1080/01639625.2018.1559640
OpenAlexW2908318426
IdiomaEN
Citas recibidas1
Referencias citadas33

There is a growing business for global auditing firms and local law firms as well as independent detectives to conduct forensic investigations at client organizations when there is suspicion of white-collar misconduct and crime. Client organizations normally do not disclose investigation reports. An investigation report concerned with inappropriate accounting practices at Fuji Xerox in New Zealand is publicly available. This article presents an evaluation of the investigation. Specifically, this article focuses on the mandate, where examiners were asked to find causes of misconduct. Examiners present eight reasons for inappropriate accounting practices. However, as discussed in this evaluation, the report of investigation presents little or no evidence for most of the causes

Audit · Business · Criminology · Forensic accounting · Mandate · Misconduct · Political science · Public relations · White-collar crime · Crime Patterns and Interventions · Crime, Illicit Activities, and Governance · Cybercrime and Law Enforcement Studies · Law · Psychology · Accounting