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Blame game in private investigation reports: The case of Deloitte examination at Telenor VimpelCom
Author(s) -
Gottschalk Petter
Publication year - 2018
Publication title -
journal of investigative psychology and offender profiling
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.479
H-Index - 22
eISSN - 1544-4767
pISSN - 1544-4759
DOI - 10.1002/jip.1493
Subject(s) - blame , misconduct , mandate , officer , attribution , shareholder , business , complaint , chief executive officer , public relations , criminology , psychology , accounting , political science , law , social psychology , finance , management , economics , corporate governance
Business and public organisations hire fraud examiners to conduct private investigations when there is suspicion of misconduct or financial crime. Fraud examiners carry out their investigation based on a mandate. Often, individuals in the organisation are suspects. The blame game hypothesis is concerned with factors that cause blame attribution to some individuals but not to others. In this case study, only executives were blamed who had not disclosed corruption information to a major shareholder and to the chief executive officer.