LAUSR

Purpose : The purpose of this paper is to examine the investigative interviewing processes in the context of financial frauds, as experienced by corporate investigators. Design/methodology/approach : A diverse sample of 33 corporate investigators individually participated in in-depth interviews. Findings : This study examined perceptions of investigative interviewing of those undertaking fraud investigations. The corporate investigator’s response indicated understanding of the necessary skills required to conduct interviews. The findings suggest that the investigator agreed on the interviewing skills that are required to conduct interviews; however, upon reflection, they may not use the skills during interviews. Originality/value : This study is the first to reveal limitations in corporate investigators’ investigative interviewing and fills a gap in the academic literature by examining corporate investigators’ beliefs and practices in conducting their private investigations of corporate and white-collar crime.