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Publikationer
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This report examines frauds against personal insurance in both the private and public sectors, and against all of the social benefits administered by the Swedish Social Insurance Administration (Försäkringskassan).
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In 1999, legislation was introduced requiring external auditors of Swedish joint-stock companies to report to the public prosecutor suspicions of economic offences committed by managing directors or company board members. This report examines both the auditors' attitudes towards this reporting requirement and its effects.
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Final account | 2004 | The Swedish National Council for Crime Prevention's initiative on research into economic crime 1998—2002
The current report presents a review of the work conducted in connection with the National Council's initiative on economic crime research.
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Questions of crime prevention tend usually however to be directed at traditional offences, such as theft, and at specific problem areas, such as youth crime, that are also dominated by traditional forms of crime. The current report is unusual in the sense that it focuses on another type of crime altogether, namely white-collar crime or economic crime, which is the term commonly used in Sweden.
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It is would be wrong to characterise the road haulage industry as an unmitigated problem area characterised by extensive economic crime. But this does not mean that there aren't a number of problems that lorry drivers and hauliers are constantly trying to deal with. This report is based on in-depth interviews with 36 hauliers and long-distance lorry drivers in Sweden and Norway.
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The term economic crime is usually employed to refer to offences committed by businesses; crimes motivated by profit that take place within the framework of a legitimate business enterprise. In Sweden, in practice this means tax offences, accountancy offences and offences against creditors. These are the types of crime that account for the largest volumes of offence reports and convictions in the area of economic offending.
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The hope of the National Council is that this anthology will function as a bridge between Swedish economic crime research and research being conducted elsewhere in the international community. It constitutes a means of enabling Swedish scholars to reach out to an international audience as well as enabling academics from other countries to make an impression on our own research. It is also intended to stimulate a wider audience to take an interest in this area of research.
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This report presents and discusses international research into economic crime. The presentation includes concrete research findings as well as both attendant theoretical perspectives and other prominent themes. The principle focus is directed at internationally recognised, empirically based research, primarily produced in the Anglo-Saxon countries.
Rapportnummer
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