"Unethical Workers and Illegal Acts." Society (May/June 1999): pp. 2-3.Notes: Available fulltext on InfotracAbstract: Surveys indicate that a significant number of employees commit unethical or illegal acts. These include cheating on an expense account, ignoring violations of environmental laws and accepting kickbacks. Findings indicate that ethics violations are blamed on job pressure.

Akula, John L. "Business Crime: What to Do When the Law Pursues You." Sloan Management Review (Spring 2000): pp. 29-41.Abstract: US prosecutors are imposing giant fines and imprisoning managers when regulatory compliance problems arise. Managers should know how to protect their company and themselves when a legal crisis hits. The three, key legal arenas of corporate accountability are discussed, along with ways for companies to stay out of trouble.

Albonetti, Celesta A. "The Avoidance of Punishment: A Legal-Bureaucratic Model of Suspended Sentences in Federal White Collar Cases Prior to the Federal Sentencing Guidelines." Social Forces (September 1999): pp. 303-29.Notes: Available fulltext on WilsonWebAbstract: Proposes a legal-bureaucratic framework of sentencing in white collar crime cases.

Behrman, Sara. "When Trust Isn't Enough." American Libraries (May 1998): pp. 72-75.Abstract: Threats to the safety of library staff, buildings and collections are not limited to those committed by outside perpetrators. Just as invidious, though less well known, are the cases in which library employees and board members are found to have violated the public trust. These "insider" crimes include fraud, embezzlement, theft, larceny, mutilation of library materials, falsification of records, misuse of public funds, policy violations and harassment.

This bibliography is a representative selection of materials either owned or on order by the FBI Academy Library. Inclusion of an item does not represent an endorsement by the FBI of the material or its author.

Bintliff, Russell L. Complete Manual of White Collar Crime Detection and Prevention. Englewood Cliffs, NJ: Prentice Hall, 1993.Call Number: HV 8079.W47B56 1993Abstract: Focuses entirely on white collar crimes against the corporation. White collar crime against corporations or industry originates from its employees, customers and other businesses. The author supplies user friendly solutions to ending and preventing employee white collar crime.

Blair, Jason. "In a Side Effect of Economic Prosperity, White Collar Crime Flourishes." The New York Times (March 13, 2000): p. 1, col. 2.Notes: Available fulltext on Lexis/NexisAbstract: In recent years, while violent crime has plummeted nationwide, white collar crime, against individuals and small businesses, has skyrocketed, fueled by the economy and made easier by the Internet.

Bologna, Jack. Fraud Auditing and Forensic Accounting. New York: John Wiley & Sons, 1995.Call Number: HV 8079.W65 1995Abstract: Deals with the growing international problems of white collar crime from the perspective of how such crimes can be investigated and documented by forensic accountants, how they can be detected by internal and external auditors, how they can be investigated by police and security authorities and how they can be prevented and deterred by good management practices.

________. Handbook on Corporate Fraud. Boston, MA: Butterworth-Heinemann, 1993.Call Number: HV 8079.F7B65 1993Abstract: Focuses on conditions in the work environment that cause employees to commit breaches of trust, ethics and law. This practical source explores control measures, investigative procedures and audit procedures while providing insight on the corporate variety of white collar crime.

Bordwin, Milton. "Managers As Private Investigators." Management Review (May 1999): pp. 53-55. Abstract: Management must be prepared to respond to wrongful conduct in the company by conducting a proper internal investigation when the circumstances warrant it.

Bowes, John C. and Marilynn P. Fleckenstein. "When Trust Is Betrayed: Religious Institutions and White Collar Crime." Journal of Business Ethics (January 2000): pp. 111-15.Notes: Available fulltext on Lexis/NexisAbstract: Looks at several examples of white collar crime and religious institutions. Should justice or mercy be the operative virtue in dealing with such criminals?

Bowker, Arthur L. "Investigative Planning: Creating a Strong Foundation for White Collar Cases." FBI Law Enforcement Bulletin (June 1999): pp. 22-25.Abstract: Discusses the need for law enforcement officers to undertake thorough, documented investigative plans when investigating white collar crime cases.

Burg, Thomas E. "Timing Critical When Interviewing White Collar Subjects." Law & Order (November 1999): pp. 37-39.Abstract: An interviewing technique developed out of necessity which, when recognized and applied, has been proven successful.

Cline, Harry. "White Collar Crime Also Ag Problem." Western Farm Press (February 5, 2000): pp. 19, 22.Notes: Available fulltext on InfotracAbstract: White Collar crime is not just an urban problem. It can happen to farmers and ranchers as well. Crooks take advantage of farmers' honesty and trust.

Comer, Michael J. Corporate Fraud. Brookfield, VT: Gower, 1998.Call Number: HV 6768.C65 1998Abstract: Targets people who have the responsibility for making organizations more profitable by preventing losses. Gives useful insight into the balance between control and profits. Good controls do not cost money: they assist, rather than impede, normal operations.

Connolly, Jim. "Feds Using '94 Law to Fight Financial Crimes." National Underwriter (June 1, 1998): pp. 4-5.Notes: Available Fulltext on WilsonWebAbstract: A federal law targeting white collar financial crimes and insurance fraud that makes insurers, and conceivably mutual fund companies, responsible for identifying employees convicted of felonies will be used more aggressively in the future to seek convictions in financial crime cases.

Dunkelberg, John and Donald P. Robin. "The Anatomy of Fraudulent Behavior." Business Horizons (November/December 1998): pp. 77-82.Notes: Available fulltext on WilsonWebAbstract: Tries to identify the traits that seem prevalent among those willing to engage in unethical activity and determine whether they are different from the traits of those who are not.

Ferrell, O.C., et al. "The Federal Sentencing Guidelines for Organizations: A Framework for Ethical Compliance." Journal of Business Ethics (March 1998): pp. 353-63.Notes: Available fulltext on Lexis/NexisAbstract: After years of debate over the importance of ethical conduct in organizations, the federal government has decided to institutionalize ethics as a buffer to prevent legal violations in organizations. The key requirement of the Federal Sentencing Guidelines are outlined, as well as suggested actions managers should adopt to improve ethical compliance.

Friedrichs, David O. Trusted Criminals: White Collar Crime in Contemporary Society. Belmont, CA: Wadsworth, 1996.Call Number: HV 6768 F75 1996Abstract: Explores the conceptual, metaphysical and methodological issues involved in the study of white collar crime. The guiding premise is that the range of activities that can fall under the heading of white collar crime is more pervasive and is more costly to society than is conventional crime and deviance.

Gudknecht, Bob. How to Conduct In-Depth Financial Investigations. Austin, TX: Thomas Investigative Publishers, 1997. Call Number: HV 8079 F7G83 1997Abstract: A step-by-step techniques and procedures manual on how to conduct financial fraud investigations.

Hansen, James D. and Thomas A. Buckhoff. "To Catch a Thief." Journal of Accountancy (March 2000): pp. 43-46.Notes: Available fulltext on Lexis/NexisAbstract: As corporate automation grows, employee fraud opportunities rise apace while the detection and prevention of fraud become more problematic. As a result, businesses must pay more attention to white collar crime, and many are tapping the unique financial skills of the accounting profession to battle it. But CPA's also need to sharpen their sleuthing skills, namely, interrogation, to get beyond the numbers.

Hanson, Cynthia. "The Identity Snatchers." Ladies Home Journal (June 1, 1999): pp. 84-85.Notes: Available fulltext on Lexis/NexisAbstract: Identity theft, the stealing of personal information to commit financial fraud is one of the fastest growing white collar crimes in the nation. Once a thief steals your personal information, you could spend a lifetime trying to reclaim your name. Here's how to prevent this crime from happening to you.

Jensen, Gary F. and Randy Hodson. "Synergies in the Study of Crime and the Workplace." Work & Occupation (February 1999): pp. 6-20.Notes: Available fulltext on Lexis/NexisAbstract: The centrality of the workplace in contemporary society makes it an important arena for the study of criminal activities. The transformation to a service and information oriented economy has increased opportunities for white collar crime and has made white collar crime and workplace crime increasing sources of concern in society.

Kahan, Stuart. "Played Out On Ledger Sheets." The Practical Accountant (June 1, 1999): pp. 64-65.Notes: Available fulltext on Lexis/NexisAbstract: White collar crime often lacks clues as convincing as the smoking gun or fingerprints left at the scene of a crime. Instead, these crimes are usually played out on ledger sheets and inside computers. They are the results of commitments sealed with whispered conversations and handshakes. In fact, white collar crime is a primary cause of the collapse of many businesses today.

Kruchten, Gary J. "The Bank Secrecy Act: A Powerful Weapon for Law Enforcement." FBI Law Enforcement Bulletin (August 1999): pp. 8-10.Abstract: The writer discusses the Bank Secrecy Act of 1970, or Currency and Foreign Transactions Reporting Act, which is an often underused but potentially a very productive source for white collar crime investigators.

Manning, George A. Financial Investigation and Forensic Accounting. Boca Raton, FL: CRC Press, 1999.Call Number: HV 8079.W47M35 1999Abstract: Forensic accounting can be defined as the science of gathering and presenting financial information in a form that will be accepted by a court of jurisprudence against perpetrators of economic crime. This book is written so the reader can find specific issues and how to investigate and present them in a court of law and it can be used as a training tool for law enforcement and accountants in the field of fraud examination and forensic accounting.

Martin, Josh. "Dissecting the Books." Management Review (June 1998): pp. 47-51.Abstract: As you read this, thousand of companies across the the country are being robbed through fraud, embezzlement and employee theft. Such thefts are believed to be responsible for more than 30 percent of the nation's business failures. What should a company do? Call in a forensic accountant. His or her job is to find out what went wrong with a company's finances, pinpoint the culprit and, it is hoped, recoup some or all of the company's losses.

________. "An HR Guide to White Collar Crime." HR Focus (September 1998): pp. 1-2.Abstract: Human Resources is uniquely qualified to develop and enforce corporate response to white collar crime. The key to developing an effective program against fraud is to keep the emphasis on prevention, rather than prosecution.

Myers, Stacey. "Employee Theft Costs Billions." Providence Business News (June 7, 1999): pp. 1-2.Notes: Available fulltext on InfotracAbstract: One of the best ways for business owners and managers to uncover possible employee theft is to keep an eye out on the company parking lot. That's because employees "tend to improve vehicles" when they start stealing money from an employer.

National White Collar Crime Center. "National White Collar Crime Center." 2000. [http://www.nw3c.org]. Abstract: The NW3C provides a nationwide support network for enforcement agencies involved in the prevention, investigation and prosecution of high-tech and economic crime.

Nevin, Tom. "The Fraud Detectives." African Business (November 1998): pp. 27-29.Notes: Available fulltext on WilsonWebAbstract: To fight soaring white collar crime, South Africa has turned to the intriguing science of forensic accounting.

Nossen, Richard A. and Joan W. Norvelle. The Detection, Investigation, and Prosecution of Financial Crimes. Richmond, VA: Thoth Books, 1993.Call Number: HV 8073.N65 1993Abstract: Explores a variety of investigative techniques which have been successful in prosecuting non-tax financial crimes.

Ochs, Joyce R. and Kenneth L. Parkinson. "Fraud Knows No Boundaries." Business Credit (November/December 1997): pp. 42-43.Notes: Available fulltext on Wilson WebAbstract: Fraud and white collar crime seem to be on the increase, and a lot of people are blaming technology. Computers and color printers make counterfeiting easier than ever before. Traveling around the globe electronically is easy and can be done from almost anywhere. There aren't many footprints, electronic or otherwise, to trace. In the United States, the losses from fraudulent checks are estimated at $10 to $25 billion annually.

Pedersen-Pietersen, Laura. "The Hunt for Cybercrime." The New York Times (December 26, 1999): p. 8, col. 1 .Notes: Available fulltext on Lexis/NexisAbstract: With businesses rushing to go online, theft and fraud are not far behind. E-commerce has spawned its own array of hard-to-detect cybercrimes, like transaction fraud and Web site destruction.

Punch, Maurice. Dirty Business: Exploring Corporate Misconduct. Thousand Oaks, CA: Sage, 1996.Call Number: HV 6768.P85 1996Abstract: Provides a much needed sociological and comparative analysis of the world of the manager in the context of misconduct within business organizations.

Riddle, Kelly E. "Unbuttoning White-Collar Crime." Security Management (January 1999): pp. 57-59.Abstract: To prevent internal fraud, companies need to establish strict policies and procedures, supplement them with employee awareness programs and enforce them on a consistent basis. Among the best defenses against fraud is a strong preemployment screening policy that identifies candidates with a criminal history or other characteristics that indicate future trouble.

Robertson, Jim. "The Changing Face of White Collar Crime." Police Chief (September 1999): pp. 24, 26.Abstract: Addresses three of the more significant white collar crime issues: The new breed of white collar criminal, the impact of new business technology and changes in available investigative tools.

Rosoff, Stephen M., et al. Profit Without Honor. Upper Saddle River, NJ: Prentice Hall, 1998.Call Number: HV 6769.R667 1998Abstract: Seeks to elucidate a very broad subject, white collar crime. How broad? Its domain stretches from the small price gouging merchant to the huge price fixing cartel. It can breed in an antiseptic hospital or a toxic dump. It is at home on Main Street, Wall Street, and Madison Avenue and including, at times, 1600 Pennsylvania Avenue. A reiterate lesson of this book is that white collar crime spares no one.

Tillman, Robert. Broken Promises: Fraud by Small Business Health Insurers. Boston, MA: Northeastern University Press, 1998.Call Number: HV 6769.T55 1998Abstract: Describes white collar criminals in the health insurance industry and the schemes they perpetrate. These are complicated crimes that involve organized networks of criminals that operate nationally and internationally and are amazingly resistant to law enforcement agencies' efforts to stop them.

Tillman, Robert and Michael Indergaard. "Field of Schemes: Health Insurance Fraud in the Small Business Sector." Social Problems (November 1999): pp. 572-85.Notes: Available fulltext on InfotracAbstract: Uses case studies to investigate the theft of employee health benefits, a crime most prevalent in the small firm segment of the health insurance market. This phenomenon reveals new, emerging economic contexts for white collar crime that need to be conceptualized.

Weisman, Stewart L. Need & Greed: The Story of the Largest Ponzi Scheme in American History. Syracuse, NY: Syracuse University Press, 1999.Call Number: HV 6769.W45 1999Abstract: Chronicles the rise and fall of the family that fleeced more than 12,000 investors, 10,000 business creditors and 245 financial institutions nationwide out of $1 billion.

Williams, Howard E. Investigating White Collar Crime. Springfield, IL: Charles C. Thomas, 1997.Call Number: HV 8079.W47 1997Abstract: Due to the diverse violations encompassed in the generic classification of white collar crime, defining investigative techniques and procedures unique to each is not feasible. The practical alternative is to develop functional outlines that are applicable to the investigation of a variety of offenses.

Compiled by Marian Allen, 7/00