ABSTRACT

Most reports from private internal investigations, both in Norway and the United States, are not available to the public because of secrecy. Enron was investigated by Powers et al. (2002). Enron was an American energy, commodities and services company based in Houston, Texas. The Pennsylvania Crime Commission published an investigation report on police corruption and the quality of law enforcement in Philadelphia. The Acar fraud involved a series of loosely related fraudulent schemes over the course of a three-and-a-half-year span from September 2005 to March 2009. Yusuf Acar was in charge of hiring consultants to the security division. Harriette Walters worked in the tax and revenue office in Washington DC She embezzled substantial amounts of money for many years. Ebbers at WorldCom was investigated by Wilmer and PwC (2003). In the economic dimension of convenience theory, Ebbers was a greedy person who enjoyed exposure of wealth and consumption.