Case Studies of Fraud Examinations
Chapter 5: Convenience triangle in crime
The purpose of this chapter is to illustrate the potential relationships between motives, opportunities, and willingness to commit financial crime by white-collar offenders. We apply the theory of convenience to study six cases that link three constructs concerned with white-collar crime. For example, a strong motive for illegal profit or a strong willingness to commit financial crime can lead to opportunity expansion in an organizational context. The theory of convenience suggests that financial crime is a convenient option for white-collar offenders when there is an economical motive, an organizational opportunity, and a personal willingness.
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