This article introduces convenience theory as an explanation for executive misconduct and crime.
Reports of investigations by fraud examiners often document convenience, and internal reports can
contribute to convenience. Based on a case study, this article discusses the role of private investigations
when there is suspicion of white-collar crime. In the case of executives at Lehman Brothers,
the private internal investigation report provides evidence of all three dimensions in convenience
theory: motive in the economical dimension, opportunity to commit and conceal misconduct, and
willingness for deviant behavior. At the same time, the investigation report concludes that executives
before the bankruptcy did nothing wrong, thereby supporting the convenience perspective
for members of the elite.