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Complicit Silence: Organisations and Their Response to Occupational Fraud

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Complicit Silence: Organisations and Their Response to Occupational Fraud Complicit Silence: Organisations and their Response to Occupational Fraud David Shepherd University of Portsmouth Submitted for the Degree of Doctor of Philosophy May 2016 The thesis is submitted in partial fulfilment of the requirements for the award of the degree of Doctor of Philosophy of the University of Portsmouth. Declaration: Whilst registered as a candidate for the above degree, I have not been registered for any other research award. The results and conclusions embodied in this thesis are the work of the named candidate and have not been submitted for any other academic award. Abstract The limited research that has been undertaken into occupational fraud has focused on the offender and why he or she does it. This thesis focuses on the situation of the crime, the organisation. Some organisations acquiesce to internal fraud whilst others robustly confront it. The research employs a mixed-method strategy to explore the structures, social influences and cultural characteristics of organisations which lead either to active prevention or passive tolerance. The first stage of the research examines the nature of the occupational fraud threat. The prevalence of the crime indicates that low value, occasional offending has become normalised behaviour. However the greatest financial threat comes from a small number of habitual offenders dominated by high greed sociopaths. The difficulties in tackling fraud flow from the ambiguities in its definition, not least because it is contingent on circumstances, local rules, contractual terms and the role of the transgressor. Subjectively labelling observed behaviour as fraudulent is thus in itself a major challenge. The second stage of the research employs interview, case study, documentary data and ethnographic methods to explore how organisations respond to the challenges. An important focus of the research is the comparison of two large organisations, one with a very strong counter-fraud culture, the second seemingly indifferent to the threat. The thesis identifies ethical climate as a key variable. It proposes a five stage organisational ethical development model and identifies some of the characteristics associated with each stage, characteristics which suggest that situational crime prevention is an important component of a progressive ethical climate. A key emergent theme is the range of excuses and justifications that are deployed to avoid tackling occupational fraud. These rationalisations mirror the rationalisations constructed by offenders to justify their actions. The thesis posits differential rationalisation as a new criminological theory, an addendum to differential rationalisation. Table of Contents Page Chapter 1 Introduction 1 Introduction: the case for occupational fraud 1 Research aims and questions 2 Structure of thesis 4 Section 1 – Literature review and methodology Chapter 2 Literature review 9 Introduction 9 White-collar crime 9 Differential association 11 Psychological forces 12 Organisational forces 19 Counter-fraud: theory and practice 27 Conclusions 28 Chapter 3 Research methods 30 Introduction 30 Research philosophy 31 Research strategy 32 Reflexivity 38 Ethical issues 39 Analysis 42 Conclusions 44 Section 2 – The occupational fraud threat Chapter 4 Definition of fraud 46 Introduction 46 Statutory definition 46 Common Law definition 48 Bribery is fraud 48 Fraud or theft 51 Offender or victim, corporate or occupational fraud? 52 Corruption taxonomy 53 Translating laws into local rules 55 Participants’ perceptions of the definition of fraud 61 Conclusions 63 Chapter 5 Extent of occupational fraud 65 Introduction 65 Existing data 66 Analytical method 70 Financial loss to occupational fraud 71 Hollinger and Clark distribution 72 Estimate of occupational fraud activity levels 74 Occupational fraud losses at Westco International 75 Occupational fraud losses at DEF Group 76 Cumulative fraud distribution model 78 Conclusions 79 Chapter 6 The offender 81 Introduction 81 Habitual offenders 82 Occasional offenders 87 Habitual and occasional offenders at Westco International 90 Offender matrix 92 Psychology 94 Model offender matrix 98 Conclusions 100 Section 3 – Organisational characteristics Chapter 7 DEF Group case study Part I: company counter-fraud strategy 103 Introduction 103 The company 105 What the company sets out to do: codes, policies and 106 procedures How the company delivers its intentions: the Security and 112 Compliance Department Delivering the company’s intentions: detection, watchers 117 and learning opportunities Conclusions 126 Chapter 8 DEF Group case study Part II: the sanctions toolbox 129 Introduction 129 Attrition 130 Ethical distribution and the sanctions toolbox 130 Justice rationalisation: judicial, internal or none at all 131 Torpedoes and boomerangs: security clout and HR 144 Conclusions 146 Chapter 9 R&T Industries – the window dressing corporation 149 Introduction 149 Contract staff 151 The company 153 Engineering operations 156 Emergent suspicions 157 The dilemma 159 Case chronology 160 Conclusions 164 Chapter 10 Differential rationalisation 167 Introduction 167 Reputation 169 Proof ratchet 173 Cost calculus 176 Denial of responsibility 177 Malign influence of the budget 179 Empathy 180 Social bonds 182 Conclusions 185 Chapter 11 Organisational ethical development 188 Introduction 188 Organisational ethical development framework 190 Delinquent organisations 191 The window dressing organisation 195 Compliance organisations 197 Values orientated organisations 200 Organisational ethical development 201 Organisational ethical regression 204 Ethical decoupling and lag 205 Conclusions 206 Section 4 – Conclusions Chapter 12 Conclusions 209 Introduction 209 The nature of the occupational fraud threat 210 Culture and characteristics of organisations 213 Limitations of research and further work 217 Bibliography 219 Appendices List of Figures and Tables Page Figure 4.1 Organisation corruption taxonomy 54 Figure 5.1 Occupational fraud event distribution 73 Figure 5.2 Occupational fraud binary frequency distribution 74 Figure 5.3 Cumulative fraud distribution 77 Figure 6.1 The sociopathic continuum 97 Figure 6.2 Ethical distribution 97 Figure 6.3 Occupational fraud offender matrix 100 Figure 7.1 DEF – Security and Compliance Department functions 114 Figure 7.2 DEF – Security and Compliance Department organisation 116 Figure 11.1 Kohlberg’s cognitive moral development model 191 Figure 11.2 Organisational ethical development model 203 Figure 11.3 Organisations located onto OED model 203 List of Tables Table 3.1 Interview sample frame 33 Table 3.2 Case study documents 35 Table 3.3 Observational participants 37 Table 5.1 Published financial loss to fraud for the UK 67 Table 5.2 Financial loss to occupational fraud 71 Table 5.3 Reported involvement in occupational fraud 72 Table 5.4 Occupational fraud binary frequency distribution 74 Table 5.5 Occupational fraud metrics in UK 75 Table 5.6 Westco occupational fraud metrics 76 Table 5.7 Summary of detected shrinkages at DEF Group 77 Table 5.8 DEF Group occupational fraud metrics 78 Table 6.1 Occupational fraud offender frequency / stimulus matrix 95 Table 7.1 DEF Group – summary of security incidents 2012 119 Table 8.1 DEF justice priorities 143 Word count: 79,863 Acknowledgements I am ever so grateful that the University of Portsmouth has allowed me to undertake this research, it has been a privilege. I should like to thank the staff supporting the Centre for Counter Fraud Studies at the Institute of Criminal Justice Studies, in particular Dean Blackbourn and Doctor Martin Tunley. I am totally indebted to the patience and guidance of Professor Mark Button which has been exemplary, enthusiastic and motivational. I must also extend my gratitude to all the participants who contributed to the research and made it possible. Chapter 1 Introduction Introduction: the case for occupational fraud This thesis is concerned with a crime in relation to employment. As a scholarly endeavour, the study of occupational fraud or embezzlement commenced with the ground-breaking work of Sutherland (1940). Sutherland brought attention to the hidden criminality of the privileged classes within the workplace and coined the phrase “white-collar crime”. Although his principal focus was the malodorous activities of “robber barons” on behalf of their corporations, his white- collar crime typology explicitly included the more humble embezzler (Sutherland, 1940). Sutherland criticised his criminological colleagues for their preoccupation with traditional criminality despite the cost of white-collar crime being ‘…probably several times as great as the financial cost of all the crimes which are customarily regarded as the “crime problem”’ (Sutherland, 1940). Despite Sutherland’s exhortations, financial crime has largely been ignored by scholars (Tombs and Whyte, 2007). The paucity of research may in part be due to perception of influential criminologists that it is a rare event (Gottfredson and Hirschi, 1990, p198) and therefore less worthy of funding than more accessible and less complex crimes (Croall, 1992, p17). Quantifying the scale of the fraud problem is indeed a significant challenge due to its invisibility and the lack of consensus in its definition (Levi, 2012). The biennial reports from the Association of Certified Fraud Examiners (ACFE) are frequently cited and sometimes used as the basis for research (Holtfreter, 2005). Their most recent report (ACFE, 2014) estimates organisations lose the equivalent of 5% of their
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