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El. knyga: Corporate Compliance and Conformity: A Convenience Theory Approach to Executive Deviance

(BI Norwegian Business School, Oslo, Norway)
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Traditionally, control in organizations is concerned with top-down approaches, where executives attempt to direct their employees attention, behaviors, and performance to align with the organizations goals and objectives. This book takes a new approach by turning the problem of control upside down as it focuses on control of executives who find white-collar crime convenient. The bottom-up approach to executive compliance focuses on organizational measures to make white-collar crime less convenient for potential offenders.

Rather than focusing on the regulatory formalities and staged procedures of compliance and audits, the book emphasizes the organizational challenges involved in compliance work when trusted corporate officials exhibit deviant behavior, refining, and advancing knowledge in this field by reference to contemporary international case studies and associated original evaluative research. The themes and cases covered are carefully selected to provide the reader with an insight into professional conduct and procedural practice the organization of corporate compliance success, failure, and corruption with the theory of convenience placed at the fore. It is the bottom-up approach by application of convenience theory that makes the proposed book unique compared to other books on corporate compliance.

This book is a valuable resource for scholars and upper-level students researching and studying in the areas of business administration, organizational behavior, corporate and white-collar crime, as well as business ethics and auditing.

Introduction

References

PART I CRIME CONVENIENCE

Chapter 1 Compliance-Conformity-Convenience

Compliance in Corporate Governance

Remaking Capitalism for Social Acceptance

Responses to Normative Pressures

Research Perspectives on Compliance

Legalistic and Formalistic Approaches

Compliance Audits and Risk Assessment

Fraud Examinations of Compliance Failures

Maturity Model for Corporate Compliance

References

Chapter 2 Profiling White-Collar Offenders

Structural Convenience Model

Profiling Motive Convenience

Profiling Opportunity Convenience

Profiling Willingness Convenience

Visual Offender Profile Representation

References

Chapter 3 Convenient Corruption in Sports

Characteristics of Sport Corruption

Convenience in Sport Corruption

Corrupt Sport Nations

Corrupt Sport Coaches

Corrupt Biathlon President

Bribers and Bribed Officials

References

Chapter 4 Economic Crime in the Fishing Industry

Structural Model of Convenience

Economic Motive Convenience

Business Opportunity Convenience

Personal Willingness Convenience

IUU Fishing Convenience Propositions

Electronic Reporting for Compliance

References

Chapter 5 Covid-19 Creative Non-Compliance

Variety of Covid-19 Frauds

Covid-19 Fraud Convenience

Convenient Motive during Pandemic

Convenient Opportunity during Pandemic

Convenient Willingness during Pandemic

Magnitude of Crime during Pandemic

References

Chapter 6 Stigma or Competition Effect

Corporate Crises and Scandals

Effects on Non-Accused Firms

Fraud Investigation Reports

Peer Product Market Overlap

References

PART II COMPLIANCE CONTROL

Chapter 7 Corporate Social License to Operate

Characteristics of the Social License

Danish Bestseller in Myanmar

Social Housing by Obos in Norway

Icelandic Samherji Fishing in Namibia

Shortcomings of Legal Perspectives

References

Chapter 8 Bottom-Up Corporate Control

Chief Executive Offenders

Offender Crime Convenience

Offender Status Convenience

Resource Access Convenience

Organization Deterioration Convenience

Role Agency Convenience

Rule Complexity Convenience

Outside-In Approaches

References

Chapter 9 Auditors Disturbing Crime Convenience

Crime Prevention and Detection

Convenience Disturbance Themes

Disturbing Motive Convenience

Disturbing Opportunity Convenience

Disturbing Willingness Convenience

Auditing Practice Disturbance Gap

References

Chapter 10 Theater of the Courtroom

Member of Parliament and Mansion Architect

Storytelling in the Courtroom Theater

Embezzlement by Member of Parliament

Corruption by Summer Mansion Architect

Language Games in Prosecution and Defense

Questioning by Prosecution and Defense

References

Chapter 11 Corporate Internal Investigations

Australian, Dutch, and UK Research

Secrecy of Investigation Reports

Review of 163 Investigation Reports

Outcomes for Crime Suspects

References

Appendix A Characteristics at Suspicion

Appendix B Characteristics of Suspects in Norway

Appendix C Characteristics of Other Suspects

Appendix D Comparison of Outcomes for Suspects

Chapter 12 Characteristics of Corporate Investigators

Alternative Policing of Economic Crime

Australia: Professional Image

Canada: Role of Private Sector

The Netherlands: Professional Roles

Norway: Outcome of Investigations

The United Kingdom: Second Careers

Evaluation of Investigation Reports

References

Conclusion

Petter Gottschalk is Professor in the Department of Leadership and Organizational Behaviour at BI Norwegian Business School in Oslo, Norway. Before joining academics, he held several chief executive officer positions in business enterprises. He received his education in Germany (Technical University of Berlin), United States (Dartmouth College and Massachusetts Institute of Technology), and United Kingdom (Henley Management College). Dr. Gottschalk has published extensively his research on knowledge management, police investigations, fraud examinations, white-collar crime, convenience theory, and corporate investigations.
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