ABSTRACT

Law enforcement in the criminal justice system seems particularly challenging when it comes to executive deviance resulting in white-collar misconduct and crime. Suspects have access to valuable resources to commit and conceal their offenses. To enable professional law enforcement, there is a need to improve our understanding of executive deviance. When the organizational opportunity structure has elements of lacking controls, inappropriate audits, and manipulated reporting, then misconduct and crime is likely to occur, given a financial motive and a personal willingness for deviant behavior. Opportunity, motive, and willingness are the three dimensions of the theory of convenience. Deviant behavior is an individual action that violates social norms, including formally enacted rules and informal nonconformity. Deviant behavior in terms of corruption is a typically example of financial crime by white-collar offenders. Both providing and receiving a bribe is illegal in most jurisdictions around the globe.