9 Auditors Disturbing Crime Convenience
Auditors can disturb crime convenience for white-collar offenders as discussed in this chapter by application of convenience theory. The motive based on both possibilities and threats, the opportunity to both commit and conceal financial crime, as well as the choice of crime might be disturbed by auditors and thereby cause increase in prevention and detection of white-collar offences. Important elements in auditors’ disturbance of financial motives are goal and bonus reviews, of organizational opportunities are status ignorance and forensic accounting, and of personal willingness are transparency and professional skepticism. While this chapter details measures that can ...
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