NDLI: Debunking the Myth of the Out of Character Offense

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Debunking the Myth of the Out of Character Offense

Content Provider	Semantic Scholar
Author	Perri, Frank S. Brody, Richard G. Paperny, Justin M.
Copyright Year	2014
Abstract	INTRODUCTION Joseph Wells, the founder and Chairman of the Board of the Association of Certified Fraud Examiners (ACFE), observed, ―As a group...the majority of CPAs are still ignorant about fraud...for the last 80 years, untrained accounting graduates have been drafted to wage war against sophisticated liars and thieves. And as multi-billion dollar accounting failures have shown, it has not been much of a fight‖ (Ramamoorti, 2008, p. 522). Anti-fraud professionals, including academicians, may not understand the profile of white-collar criminals because they do not have a framework to conceptualize criminal thought patterns and negative behavioral traits that facilitate white-collar crime consequently perpetuating erroneous criminological and character assumptions about this offender class. Several fraud examination paradigms exist, but are inadequate for examining the complicated nature of white-collar crime. Donald Cressey‘s fraud triangle provides a framework, particularly his criminal personality trait of rationalization point, and the fraud diamond enhanced this taxonomy by incorporating a fourth point, offender capability (Dorminey, Fleming, Kranacher, & Riley, 2010). However, neither model addresses criminological components of white-collar criminal thinking traits in enough detail; thus, generations of antifraud professionals, academicians and those in the legal and law enforcement community are not taught and do not understand the major elements of the criminal personality consisting of thought
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://www.all-about-forensic-psychology.com/support-files/debunking-the-myth-of-the-out-of-character-offense.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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