Corporate Compliance and Conformity

Corporate Compliance and Conformity

by Petter Gottschalk
Released March 2023
Publisher(s): Routledge
ISBN: 9781000857085

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Book description

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 organization’s 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.

Table of contents

  1. Cover
  2. Half Title
  3. Series
  4. Title
  5. Copyright
  6. Contents
  7. Introduction
    1. References
  8. Part I Crime Convenience
    1. 1 Compliance-Conformity-Convenience
      1. Compliance in Corporate Governance
      2. Remaking Capitalism for Social Acceptance
      3. Responses to Normative Pressures
      4. Research Perspectives on Compliance
      5. Legalistic and Formalistic Approaches
      6. Compliance Audits and Risk Assessment
      7. Fraud Examinations of Compliance Failures
      8. Maturity Model for Corporate Compliance
      9. References
    2. 2 Profiling White-Collar Offenders
      1. Structural Convenience Model
      2. Profiling Motive Convenience
      3. Profiling Opportunity Convenience
      4. Profiling Willingness Convenience
      5. Visual Offender Profile Representation
      6. References
    3. 3 Convenient Corruption in Sports
      1. Characteristics of Sport Corruption
      2. Convenience in Sport Corruption
      3. Corrupt Sport Nations
      4. Corrupt Sport Coaches
      5. Corrupt Biathlon President
      6. Bribers and Bribed Officials
      7. References
    4. 4 Economic Crime in the Fishing Industry
      1. Structural Model of Convenience
      2. Economic Motive Convenience
      3. Business Opportunity Convenience
      4. Personal Willingness Convenience
      5. IUU Fishing Convenience Propositions
      6. Electronic Reporting for Compliance
      7. References
    5. 5 COVID-19 Creative Non-Compliance
      1. Variety of COVID-19 Frauds
      2. COVID-19 Fraud Convenience
      3. Convenient Motive During Pandemic
      4. Convenient Opportunity During Pandemic
      5. Convenient Willingness During Pandemic
      6. Magnitude of Crime During Pandemic
      7. References
    6. 6 Stigma or Competition Effect
      1. Corporate Crises and Scandals
      2. Effects on Non-Accused Firms
      3. Fraud Investigation Reports
      4. Peer Product Market Overlap
      5. References
  9. Part II Compliance Control
    1. 7 Corporate Social License to Operate
      1. Characteristics of the Social License
      2. Danish Bestseller in Myanmar
      3. Social Housing by Obos in Norway
      4. Icelandic Samherji Fishing in Namibia
      5. Shortcomings of Legal Perspectives
      6. References
    2. 8 Bottom-Up Corporate Control
      1. Chief Executive Offenders
      2. Offender Crime Convenience
      3. Offender Status Convenience
      4. Resource Access Convenience
      5. Organization Deterioration Convenience
      6. Role Agency Convenience
      7. Rule Complexity Convenience
      8. Outside-In Approaches
      9. References
    3. 9 Auditors Disturbing Crime Convenience
      1. Crime Prevention and Detection
      2. Convenience Disturbance Themes
      3. Disturbing Motive Convenience
      4. Disturbing Opportunity Convenience
      5. Disturbing Willingness Convenience
      6. Auditing Practice Disturbance Gap
      7. References
    4. 10 Theater of the Courtroom
      1. Member of Parliament and Mansion Architect
      2. Storytelling in the Courtroom Theater
      3. Embezzlement by Member of Parliament
      4. Corruption by Summer Mansion Architect
      5. Language Games in Prosecution and Defense
      6. Questioning by Prosecution and Defense
      7. References
    5. 11 Corporate Internal Investigations
      1. Australian, Dutch, and the UK Research
      2. Secrecy of Investigation Reports
      3. Review of 163 Investigation Reports
      4. Outcomes for Crime Suspects
      5. References
      6. Appendix A Characteristics at Suspicion
      7. Appendix B Characteristics of Suspects in Norway
      8. Appendix C Characteristics of Other Suspects
      9. Appendix D Comparison of Outcomes for Suspects
    6. 12 Characteristics of Corporate Investigators
      1. Alternative Policing of Economic Crime
      2. Australia: Professional Image
      3. Canada: Role of Private Sector
      4. The Netherlands: Professional Roles
      5. Norway: Outcome of Investigations
      6. The United Kingdom: Second Careers
      7. Evaluation of Investigation Reports
      8. References
  10. Conclusion
  11. Index

Product information

  • Title: Corporate Compliance and Conformity
  • Author(s): Petter Gottschalk
  • Release date: March 2023
  • Publisher(s): Routledge
  • ISBN: 9781000857085