NCJ Number
207561
Journal
Criminal Behaviour and Mental Health Volume: 14 Issue: 3 Dated: 2004 Pages: 189-201
Date Published
2004
Length
13 pages
Annotation
This article presents and analyzes a profile of the serious fraud offender.
Abstract
Fraud enjoys a high rate of incidence and a low rate of detection, rendering financially motivated fraud one of the main crime problems of the 21st century. The authors contend that fraud can be reduced and prevented by integrating the knowledge concerning the individual and ecological aspects driving fraud offenders. A review of the empirical research on fraud offenders yields common characteristics of fraud offenders, such as the fact that they are overwhelmingly male, most have no prior criminal record, and most have a professional relationship with the victim. Research has revealed a taxonomy of 12 types of fraud offenders and the circumstances in which their frauds are committed. The largest category of fraud offender is the opportunistic offender with no criminal record who, out of greed, abuses a position of financial trust to commit a fraud alone, or with accomplices. An interesting finding emerging from the review is the fact that most fraud offenders are specialists, not versatile offenders as Gottfredson and Hirschi’s General Theory of Crime would predict. The typology presented here has implications for prevention strategies insomuch as the evidence suggests that internal accounting controls and employment screening are best suited to reducing fraud offending. Future research should focus on the rationalizations employed by different typologies of fraud offenders. References