A criminological profile of white-collar crime

Abstract

Using criminology 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 fraud. Examining theory from other disciplines and merging it with the technical aspects of accounting and fraud prevention allows for a greater understanding of the motivations and processes behind these crimes and, hopefully, allowing for better prevention in the future.