A Criminological Profile of White Collar Crime

• In Event: Fraud Characteristics

Abstract

Using criminological theory as a foundation, this research explores the personality, psychology, and sociology of white collar crime. While there has been much focus on various techniques (internal controls, prevention software, employee monitoring systems, etc.) to prevent fraud within companies and organizations, other important behavioral aspects have received less attention. The goal of this manuscript is to explore the literature from other disciplines to help better identify criminological personality profiles and incorporate different behavioral features such as personality characteristics, psychology, and sociology with application to actual cases of white collar accounting fraud. Examining theory from other disciplines and merging it with the technical aspects of accounting, allows for a greater understanding of the motivations and processes behind these crimes. Hopefully, allowing for better prevention in the future.

Author

• Tim Eaton, Miami University