ABSTRACT

For a general news organization, white-collar crime is not a big story in itself unless it has implications for well-known persons or something happens to the organization where the crime has taken place. The status of white-collar crime detection among journalists seems to be related to the story's inherent significance. White-collar crime detection and follow-up seems to be related to a number of linked journalistic procedures and cultural elements. The role of auditing in the detection of white-collar crime is an interesting topic, as it is not certain that auditors are able to detect crime. Fraud examiners are faced with the challenge of detecting signals and discriminating event signals from non-event signals. J. L. Szalma and P. A. Hancock suggest a fuzzy signal detection theory where stimuli do not fall into discrete, mutually exclusive categories. The focus on organizational members who speak out about perceived wrongdoing, also known as whistleblowers, has increased in recent years.