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What Were They Thinking?
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Arthur J. Radin, CPA
Much has been written on white-collar financial fraud. There are myriad books and articles on how to protect oneself from fraud, how to detect fraud, who is victimized, and the costs to society. Less is written on why the perpetrators engage in these fraudulent activities. The author has been witness to a fair number of financial statement frauds perpetrated by white-collar criminals and has never understood the thinking of those individuals who committed the fraud or participated in it. A recent book, Why They Do It: Inside the Mind of the White-Collar Criminal, written by Eugene Soltes (Public Affairs, 2016), attempts to describe the thought process of a number of the better-known white-collar criminals.
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