The Bad Accountant. Offender-accountants and their offenses

Table of Contents

• Introduction
• Background of the subject
• Outline of the research aims and objectives
• Rationale for the research questions
• Outline of the structure of the dissertation
• Literature review
• Outline of the literature review
• Studies on characteristics of offender-accountants
• Studies on characteristics of white-collar criminals
• Methodology
• Research design
• Methods of data collection
• Methods of data analysis
• Advantages and disadvantages of the methods used
• Ethical considerations
• Results
• Personal characteristics
• Age
• Gender
• Marital status
• Educational level
• Addiction
• Professional standing
• Occupational rank
• Length of service
• History of previous offenses
• Victimology
• International scope of offenses
• Study of offenses
• Financial offenses (FINANCE)
• Audit related offenses (AUDIT)

Objectives and Key Themes

This dissertation aims to analyze demographic characteristics of qualified accountant offenders who are members of UK chartered professional bodies. It goes beyond demographics to examine the crimes committed, victims, detection methods, duration of offenses, and damages caused. The disciplinary, public administrative, and criminal penalty regimes applied to offender-accountants are also analyzed.

• Demographic characteristics of offender-accountants
• Crimes and infringements committed by offender-accountants
• Victimology of offenses committed by offender-accountants
• Methods of detection and duration of offenses
• Disciplinary, public administrative, and criminal penalty regimes applied to offender-accountants

Chapter Summaries

The first chapter introduces the subject of offender-accountants and outlines the research aims, objectives, and questions. It also provides a structural overview of the dissertation. Chapter two presents a comprehensive literature review, examining existing studies on the characteristics of offender-accountants and white-collar criminals. Chapter three details the research design, data collection methods, data analysis techniques, and ethical considerations. Chapter four presents the results of the study, focusing on the personal characteristics, professional standing, victimology, international scope of offenses, and a detailed analysis of financial and audit-related offenses.

Keywords

This dissertation focuses on offender-accountants, white-collar crime, disciplinary hearings, chartered professional bodies, demographic characteristics, financial offenses, audit-related offenses, victimology, penalty regimes, and the analysis of disciplinary documents.