ABSTRACT
This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book focuses on convenience theory as convenience relates to white-collar misconduct and crime. It presents an empirical test of convenience theory by content analysis of investigation reports by fraud examiners. The book provides a study in search of empirical evidence of convenience theory by content analysis of reports of investigations by fraud examiners. It begins by presenting perspectives introduced by Edwin Sutherland on white-collar crime. The book also presents the theory of convenience as a way of understanding white-collar crime occurrences. It develops convenience theory into research propositions that can further guide both theoretical and empirical understanding of white-collar crime. The book introduces crime signal detection theory, where crime signal detection rests on four pillars. It also introduces reports of investigations by fraud examiners. Financial crime specialists and certified fraud examiners carry out fraud investigations in client organizations.
