Evaluation of Fraud Examinations

The Case of Inappropriate Accounting Practices at Fuji Xerox

Dados Bibliográficos

ID2153240
AutoresPetter Gottschalk (0000-0002-8120-0308, BI Norwegian Business School, Oslo, Norway, autor correspondente)
Ano2019
Volume40
Fascículo11
Páginas1421-1427
Data de publicação2019-11-02
Peer ReviewedSim
Open AccessNão
TipoARTICLE
PeriódicoDeviant Behavior (JOURNAL)
Identificadores do periódicoISSN: 0163-9625 • E-ISSN: 1521-0456
EditoraInforma UK Limited (PUBLISHER • GB)
DOI10.1080/01639625.2018.1559640
OpenAlexW2908318426
IdiomaEN
Citações recebidas1
Referências 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