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Научная статья по праву «Частные расследования. Подозрение беловоротничковых преступников в совершении финансовых преступлений»

Article "Private investigations. Suspicion of Financial Crime by White-Collar Criminals"

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Архивные данные научной статьи, Готтшальк Петер

Archival data of the article written by Dr. Gottschalk Petter

Выходные архивные данные юридической статьи

Article output data

Страницы / Pages 19-47
Тип / Type [RAR] – Научная статья
Коды / Numbers [УДК] 343.7
Заглавие / Title
[RUS]
Частные расследования. Подозрение беловоротничковых преступников в совершении финансовых преступлений
[ENG]
Private investigations. Suspicion of Financial Crime by White-Collar Criminals
Авторы / Authors
[RUS]
Готтшальк Петер
Управляющий директор, Профессор информационных систем и управления знаниями кафедры лидерского и организационного поведения,
Норвежская Бизнес Школа
[ENG]
Dr. Gottschalk Petter
Managing director, professor of information systems and knowledge management in the department of leadership and organizational behavior,
BI Norwegian Business School
Аннотация / Abstract
[RUS]
Статья посвящена исследованию частных расследований по подозрениям в финансовых преступлений, совершенных должностными лицами, занимающими высокое общественное положение. Автор также рассматривает деятельность специалистов по расследованию экономических преступлений и специалистов по расследованию хищений и мошенничества, которые проводят частные расследования по подозрениям в должностных преступлениях.
[ENG]
The article is concerned with private investigations into suspicions of financial crime committed by white-collar criminals. Financial crime is illegal possession of others property, it is crime directed towards values of others for personal or organizational advantage, which is carried out by non-physical means and by manipulating and hiding criminal activities within regular business activities. White-collar criminals are persons who carry out financial crime in the context of their profession. It is individuals who enjoy respect and trust, they have a high social status in society, they occupy important positions in organizations, and they abuse trust and position as offenders. Their financial crime is hidden among legal financial transactions. The author also regards financial crime specialists and fraud examiners who conduct private inquiries into suspicion of white-collar crime. A private investigation is conducted by a variety of private sector financial crime specialists who can be detectives, forensic accountants, psychologists, or lawyers, all of whom may be supported by investigative analysts.
Текст / Text
[ENG]
Introduction When an organization wants to investigate facts…
(Вы можете ознакомиться в файле ПДФ c полным текстом научной статьи по юриспруденции)
Ключевые слова / Keywords
[RUS]
Беловоротничковые преступники
финансовые преступления
мошенничество
расследование
[ENG]
White-collar criminals
financial crime
fraud
investigation
Библиография / References
[RUS]
  1. 2008 Report to the Nation – On Occupational Fraud & Abuse. Available at: http://www.acfe.com/uploadedFiles/ACFE_Website/Content/documents/2008-rttn.pdf
  2. Diagnostic and Statistical Manual of Mental Disorders. Fifth ed. – Arlington, VA: American Psychiatric Publishing, 2013. – 991 p.
  3. Anders S.B. Website of the Month: Association of Certified Fraud Examiners // The CPA Journal. – 2006. – August. – P. 71.
  4. Benson M.L., Moore E. Are white collar and common offenders the same? An empirical examination and theoretical critique of a recently proposed general theory of crime // Journal of Research in Crime and Delinquency. – 1992. – No. 29. – Pp. 251-272.
  5. Blickle G., Schlegel A., Fassbender P., Klein U. Some Personality Correlates of Business White-Collar Crime // Applied Psychology: An International Review. – 2006. – No. 55(2). – Pp. 220-233.
  6. Brightman H.J. Today's White-Collar Crime: Legal, Investigative, and Theoretical Perspectives. – New York: Routledge, Taylor & Francis Group, 2009. – 448 p.
  7. Collins J.M., Schmidt F.L. Personality, Integrity, and White Collar Crime: A Construct Validity Study // Personnel Psychology. – 1993. – No. 46. – Pp. 295-311.
  8. Collins J.D., Uhlenbruck K., Rodriguez P. Why Firms Engage in Corruption: A Top Management Perspective // Journal of Business Ethics. – 2009. – No. 87. – Pp. 89-108.
  9. Colquitt J.A. og Zapata-Phelan C.P. Trends in theory building and theory testing: A five-decade study of the Academy of Management Journal // Academy of Management Journal. – 2007. – No. 50(6). – Pp. 1281-1303.
  10. Corsianos M. Discretion in detectives' decision making and 'high profile' cases // Police Practice and Research. – 2003. – No. 4(3). – Pp. 301-314.
  11. Dean G. The Cognitive Psychology of Police Investigators. – Brisbane: School of Justice Studies, Faculty of Law, Queensland University of Technology, 2005.
  12. Dean G., Filstad C., Gottschalk P. Knowledge Sharing in Criminal Investigations: An Empirical Study of Norwegian Police as Value Shop // Criminal Justice Studies. – 2006. – No. 19(4). – Pp. 423-437.
  13. Goldschmidt J. The necessity of dishonesty: police deviance, 'making the case' and the public good // Policing and Society. – 2008. – No. 18(2). – Pp. 113-135.
  14. Hansen M.T., Nohria N., Tierney T. What's your strategy for managing knowledge? // Harvard Business Review. – 1999. – No. 77(2). – Pp. 106-116.
  15. Hansen L.L. Corporate financial crime: social diagnosis and treatment // Journal of Financial Crime. – 2009. – No. 16(1). – Pp. 28-40.
  16. Hanssen I.D. Røkke vedtar dommen (Røkke accepts sentence). Available at: http://archive.today/QqAg#selection-465.0-465.19
  17. Herrington V., Roberts K. Addressing psychological vulnerability in the police suspect interview // Policing. – 2012. – No. 6(2). – Pp. 177-186.
  18. Kennedy, D.B. Applications of forensic sociology and criminology to civil litigation // Journal of Applied Social Science. – 2013. – No. 2(7). – Pp. 233-247.
  19. Lind H., Hjelm J. og Lind M. Privacy surviving Data Retention in Europe? Available at: http://www.w3.org/2006/07/privacy-ws/papers/23-lind-retention/
  20. Machen M.J., Richards R.E. The Use of Fraud Examiners in the Battle Against Occupational Fraud and Abuse // The Journal of Investment Compliance. – 2004. – Winter. – Pp. 67-71.
  21. McGurrin D., Jarrell M., Jahn A., Cochrane B. White Collar Crime Representation in the Criminological Literature Revisited, 2001-2010 // Western Criminology Review. – 2013. – No. 14(2). – Pp. 3-19.
  22. McKay R., Stevens C., Fratzl J. A 12-step process of white-collar crime // International Journal of Business Governance and Ethics. – 2010. – No. 5(1). – Pp. 14-25.
  23. Morgan M., Nix W. CPA Perceptions of the Marketability, Career Enhancements and Quality of Services of Certified Fraud Examiners // The Southern Business and Economic Journal. – 2003. – No. 3(34). – Pp. 31-50.
  24. Newman R. Computer forensics fraud investigations // Journal of Forensic Studies in Accounting and Business. – 2009. – Winter. – Pp. 69-81.
  25. Perri F.S. Visionaries or False Prophets // Journal of Contemporary Criminal Justice. – 2013. – No. 29(3). – Pp. 331-350.
  26. Perri F.S., Brody R.G. The Sallie Rohrbach story: lessons for auditors and fraud examiners // Journal of Financial Crime. – 2011. – No. 18(1). – Pp. 93-104.
  27. Ragatz L.L., Fremouw W., Baker E. The Psychological Profile of White-collar Offenders: Demographics, Criminal Thinking, Psychopathic Traits, and Psychopathology // Criminal Justice and Behavior. – 2012. – No. 39(7). – Pp. 978-997.
  28. Shover N., Cullen F.T. Studying and Teaching White-Collar Crime: Populist and Patrician Perspectives // Journal of Criminal Justice Education. – 2008. – No. 19(2). – Pp. 155-174.
  29. Siegel L. Introduction to criminal justice. – California: Wadsworth Cengage Learning, 2009. – 800 p.
  30. Simpson S.S., Weisburd D. The Criminology of White-Collar Crime. – New York: Springer, 2009. – 230 p.
  31. Srinivasa K.G., Venugopal K.R. og Patnaik L.M. A self-adaptive migration model genetic algorithm for data mining applications // Information Sciences. – 2007. – No. 177. – Pp. 4295-4313.
  32. Staines Z. Managing tacit investigative knowledge: measuring investigative thinking styles // Policing: An International Journal of Police Strategies & Management. – 2013. – No. 36 (3). – Pp. 604-619.
  33. Sutherland E.H. White-collar criminality // American Sociological Review. – 1940. – No. 5(1). – Pp. 1-12.
  34. Sutherland E.H. White collar crime. – New York: Holt Rinehart and Winston, 1949. – 392 p.
  35. Taylor T.Z., Elison-Bowerrs P., Werth E., Bell E., Carbajal J., Lamm K.B., Velazquez E. A Police Officer's Tacit Knowledge Inventory (POTKI): establishing construct validity and exploring applications // Police Practice & Research. – 2013. – No. 14(6). – Pp. 478-490.
  36. Tong S. Introduction: a brief history of crime investigation // Understanding criminal investigation. – Chichester: Wiley&Sons, 2009. – Pp. 1-10.
  37. Tong S. Professionalising investigation // Understanding criminal investigation. – Chichester: Wiley&Sons, 2009. – Pp. 197-216.
  38. Walters G.D., Geyer M.D. Criminal thinking and identify in male white-collar offenders // Criminal Justice and Behavior. – 2004. – No. 31(3). – Pp. 263-281.
  39. Wells J.T. The Fraud Examiners // Journal of Accountancy. – 2003. – October. – Pp. 76-80.
  40. Wheeler S. The Problem of White Collar Crime Motivation // White Collar Crime Reconsidered. – Boston: Northeastern University Press, 1992. – Pp. 108-123.
[ENG]
  1. "2008 Report to the Nation – On Occupational Fraud & Abuse", available at: http://www.acfe.com/uploadedFiles/ACFE_Website/Content/documents/2008-rttn.pdf
  2. Diagnostic and Statistical Manual of Mental Disorders. Fifth ed., American Psychiatric Publishing, Arlington, VA, 2013, 991 p.
  3. Anders, S.B. (2006), "Website of the Month: Association of Certified Fraud Examiners", The CPA Journal, August, p. 71.
  4. Benson, M.L., Moore, E. (1992), "Are white collar and common offenders the same? An empirical examination and theoretical critique of a recently proposed general theory of crime", Journal of Research in Crime and Delinquency, No. 29, pp. 251-272.
  5. Blickle, G., Schlegel, A., Fassbender, P., Klein, U. (2006), "Some Personality Correlates of Business White-Collar Crime", Applied Psychology: An International Review, No. 55(2), pp. 220-233.
  6. Brightman, H.J. (2009), Today's White-Collar Crime: Legal, Investigative, and Theoretical Perspectives, Routledge, Taylor & Francis Group, New York, 448 p.
  7. Collins, J.M., Schmidt, F.L. (1993), "Personality, Integrity, and White Collar Crime: A Construct Validity Study", Personnel Psychology, No. 46, pp. 295-311.
  8. Collins, J.D., Uhlenbruck, K., Rodriguez, P. (2009), "Why Firms Engage in Corruption: A Top Management Perspective", Journal of Business Ethics, No. 87, pp. 89-108.
  9. Colquitt, J.A. og Zapata-Phelan, C.P. (2007), "Trends in theory building and theory testing: A five-decade study of the Academy of Management Journal", Academy of Management Journal, No. 50(6), pp. 1281-1303.
  10. Corsianos, M. (2003), "Discretion in detectives' decision making and 'high profile' cases", Police Practice and Research, No. 4(3), pp. 301-314.
  11. Dean, G. (2005), The Cognitive Psychology of Police Investigators, School of Justice Studies, Faculty of Law, Queensland University of Technology, Brisbane.
  12. Dean, G., Filstad, C., Gottschalk, P. (2006), "Knowledge Sharing in Criminal Investigations: An Empirical Study of Norwegian Police as Value Shop", Criminal Justice Studies, No. 19(4), pp. 423-437.
  13. Goldschmidt, J. (2008), "The necessity of dishonesty: police deviance, 'making the case' and the public good", Policing and Society, No. 18(2), pp. 113-135.
  14. Hansen, M.T., Nohria, N., Tierney, T. (1999), "What's your strategy for managing knowledge?", Harvard Business Review, No. 77(2), pp. 106-116.
  15. Hansen, L.L. (2009), "Corporate financial crime: social diagnosis and treatment", Journal of Financial Crime, No. 16(1), pp. 28-40.
  16. Hanssen, I.D. (2007), "Røkke vedtar dommen (Røkke accepts sentence)", available at: http://archive.today/QqAg#selection-465.0-465.19
  17. Herrington, V., Roberts, K. (2012), "Addressing psychological vulnerability in the police suspect interview", Policing, No. 6(2), pp. 177-186.
  18. Kennedy, D.B. (2013), "Applications of forensic sociology and criminology to civil litigation", Journal of Applied Social Science, No. 2(7), pp. 233-247.
  19. Lind, H., Hjelm, J. og Lind, M. (2007), "Privacy surviving Data Retention in Europe?", available at: http://www.w3.org/2006/07/privacy-ws/papers/23-lind-retention/
  20. Machen, M.J., Richards, R.E. (2004), "The Use of Fraud Examiners in the Battle Against Occupational Fraud and Abuse", The Journal of Investment Compliance, Winter, pp. 67-71.
  21. McGurrin, D., Jarrell, M., Jahn, A., Cochrane, B. (2013), "White Collar Crime Representation in the Criminological Literature Revisited, 2001-2010", Western Criminology Review, No. 14(2), pp. 3-19.
  22. McKay, R., Stevens, C., Fratzl, J. (2010), "A 12-step process of white-collar crime", International Journal of Business Governance and Ethics, No. 5(1), pp. 14-25.
  23. Morgan, M., Nix, W. (2003), "CPA Perceptions of the Marketability, Career Enhancements and Quality of Services of Certified Fraud Examiners", The Southern Business and Economic Journal, No. 3(34), pp. 31-50.
  24. Newman, R. (2009), "Computer forensics fraud investigations", Journal of Forensic Studies in Accounting and Business, Winter, pp. 69-81.
  25. Perri, F.S. (2013), "Visionaries or False Prophets", Journal of Contemporary Criminal Justice, No. 29(3), pp. 331-350.
  26. Perri, F.S., Brody, R.G. (2011), "The Sallie Rohrbach story: lessons for auditors and fraud examiners", Journal of Financial Crime, No. 18(1), pp. 93-104.
  27. Ragatz, L.L., Fremouw, W., Baker, E. (2012), "The Psychological Profile of White-collar Offenders: Demographics, Criminal Thinking, Psychopathic Traits, and Psychopathology", Criminal Justice and Behavior, No. 39(7), pp. 978-997.
  28. Shover, N., Cullen, F.T. (2008), "Studying and Teaching White-Collar Crime: Populist and Patrician Perspectives", Journal of Criminal Justice Education, No. 19(2), pp. 155-174.
  29. Siegel, L. (2009), Introduction to criminal justice, Wadsworth Cengage Learning, California, 800 p.
  30. Simpson, S.S., Weisburd, D. (2009), The Criminology of White-Collar Crime, Springer, New York, 230 p.
  31. Srinivasa, K.G., Venugopal, K.R. og Patnaik, L.M. (2007), "A self-adaptive migration model genetic algorithm for data mining applications", Information Sciences, No. 177, pp. 4295-4313.
  32. Staines, Z. (2013), "Managing tacit investigative knowledge: measuring "investigative thinking styles", Policing: An International Journal of Police Strategies & Management, No. 36 (3), pp. 604-619.
  33. Sutherland, E.H. (1940), "White-collar criminality", American Sociological Review, No. 5(1), pp. 1-12.
  34. Sutherland, E.H. (1949), White collar crime, Holt Rinehart and Winston, New York, 392 p.
  35. Taylor, T.Z., Elison-Bowerrs, P., Werth, E., Bell, E., Carbajal, J., Lamm, K.B., Velazquez, E. (2013), "A Police Officer's Tacit Knowledge Inventory (POTKI): establishing construct validity and exploring applications", Police Practice & Research, No. 14(6), pp. 478-490.
  36. Tong, S. (2009), "Introduction: a brief history of crime investigation", Understanding criminal investigation, Wiley&Sons, Chichester, pp. 1-10.
  37. Tong, S. (2009), "Professionalising investigation", Understanding criminal investigation, Wiley&Sons, Chichester, pp. 197-216.
  38. Walters, G.D., Geyer, M.D. (2004), "Criminal thinking and identify in male white-collar offenders", Criminal Justice and Behavior, No. 31(3), pp. 263-281.
  39. Wells, J.T. (2003), "The Fraud Examiners", Journal of Accountancy, October, pp. 76-80.
  40. Wheeler, S. (1992), "The Problem of White Collar Crime Motivation", White Collar Crime Reconsidered, Northeastern University Press, Boston, pp. 108-123.
Файлы / Files 2-gottschalk.pdf
Для цитирования / For citation
[RUS]
Готтшальк П. Частные расследования. Подозрение беловоротничковых преступников в совершении финансовых преступлений // Вопросы российского и международного права. – 2014. – № 3-4. – С. 19-47.
[ENG]
Gottschalk, P. (2014), "Private investigations. Suspicion of Financial Crime by White-Collar Criminals" ["Chastnye rassledovaniya. Podozrenie belovorotnichkovykh prestupnikov v sovershenii finansovykh prestuplenii"], Voprosy rossiiskogo i mezhdunarodnogo prava (Matters of Russian and International Law), No. 3-4, pp. 19-47.

Архивные материалы юридического журнала № 3-4 за 2014 год «Вопросы российского и международного права», в котором размещена статья / Publisher's imprint of the journal "Matters of Russian and International Law", which includes the article.