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Case 4: Toshiba accounting misconduct

In: Convenience Triangle in White-Collar Crime

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Abstract

Investigation reports written by independent attorneys, auditors, accountants, and detectives are interesting for white-collar crime research as described in this chapter. Investigation reports present reconstructions of past events and sequences of events that can open up for insights into motives, opportunities and willingness, which are the three dimensions of the convenience triangle. The theory of convenience suggests that white-collar misconduct and crime occurs when there is a financial motive benefitting the individual or the organization, an organizational opportunity to commit and conceal crime, and a personal willingness for deviant behavior. The case study in this chapter is concerned with a report of investigation into the accounting scandal at Toshiba. Evidence of all three dimensions in the convenience triangle can be found in the report and is presented in this chapter.

Suggested Citation

  • ., 2019. "Case 4: Toshiba accounting misconduct," Chapters, in: Convenience Triangle in White-Collar Crime, chapter 13, pages 158-167, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:18953_13
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    Cited by:

    1. Enget, Kathryn & Garcia, Joanna L. & Webinger, Mariah, 2020. "Majoring in accounting: Effects of gender, difficulty, career opportunities, and the impostor phenomenon on student choice," Journal of Accounting Education, Elsevier, vol. 53(C).

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