Change measures for corporate control

Gottschalk, Petter and Hamerton, Christopher (2022) Change measures for corporate control. In, Corporate Compliance: Crime, Convenience and Control. 1st ed. London. Palgrave Macmillan, pp. 195-225. (doi:10.1007/978-3-031-16123-0_10).

Record type: Book Section

Abstract

In this chapter four themes for change management after white-collar crime scandals are presented: the transformation of organizational culture, the development of preventive measures, the advancement of detective skills, and the clarification of response actions. These themes are then applied to a large sample of investigation reports by fraud examiners, establishing that most recommendations by fraud examiners focus on the development of preventive measures concerned with routines, requirements, documentation, guidelines, governance, roles, access rights, approval rights, transparency, training, competence, compliance, and control mechanisms. It is argued that recommended change measures by fraud examiners offer specific relevance for the study of compliance, in terms of both the identification and the evaluation of their messages. This offers specific relevance to crime prevention, comparing recommendations from fraud examiners with the objective of reducing white-collar crime convenience and identifying possible areas of compliance weakness.

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