Executive positions involved in white-collar crime

This is the author's final and acceptet version, post refereeing, of the article. Publisher's version is available at www.emeraldinsight.com/1368-5201.htm (subscription resource)A special kind of financial crime is labelled white-collar crime, where characteristics of the offender include position, power, relationships, and social status. The purpose of this empirical study of white-collar crime in business organizations was to create insights into perceptions of potential offenders. The study identified financial misconduct by chief executives in the company as the crime associated with the most serious consequence for the company. A person in purchasing and procurement function is assumed to be most likely involved in white-collar crime