Blame game in private investigation reports: The case of Deloitte examination at Telenor VimpelCom |
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| Authors: | Petter Gottschalk |
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| Affiliation: | Department of Leadership and Organizational Behavior, Norwegian School of Management, Oslo, Norway |
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| Abstract: | 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. |
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| Keywords: | blame game hypothesis information secrecy internal investigation white‐collar crime |
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