ABSTRACT
The theory of convenience suggests that financial threats and possibilities, organizational opportunities to commit and conceal wrongdoing, as well as personal willingness for deviant behavior determine the likelihood of white-collar crime. When there is suspicion of white-collar crime, public and private organizations tend to hire fraud examiners from audit firms and law firms to reconstruct past events and sequences of events. This chapter links findings in fraud examination reports regarding crime convenience to the extent of corruption in the respective countries. Research results suggest that white-collar crime convenience increases as the extent of crime in a nation increases. The empirical research presented in this chapter is exploratory, with a number of shortcomings that need to be addressed in future studies. The research presented in this chapter attempts to link a global corruption index to the extent of white-collar convenience based on a limited number of available fraud examination reports from various countries.
