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125). The use of case study examples is a brilliant tool for making the reader believe that white-collar crime is indeed something that needs to be addressed on a macro rather than a micro level, because the people injured by fraudulent accounting and auditing to name a few white-collar crimes, are not just the people that work for a company or the criminals. The people harmed include members of the community that have used their tax dollars to support these leaders and organizations that claim to work for the benefit of society at large. Rosoff, Pontell & Tillman (2004) suggest that white-collar crimes should be viewed as no less hazardous than blue collar crime, a fact supported by many reviewers of the work including Bergevin, who suggests that white-collar crime as defined by Rosoff, Pontell & Tillman should be considered as "vilified" or costly and damaging as blue-collar crimes (p. 125). The authors suggest that white-collar crimes are on the rise more so than blue-collar crimes, a fact that cannot be disputed given the knowledge that the book is in its third edition. The authors cover other malicious white-collar crimes apart from those committed by accounting professionals or auditors. The government is cracking down on auditors and accounting thanks to the inception of new laws and policies including those established by the government that are now requiring auditors to buckle up and tighten practices so that they are more likely to detect fraud and less likely to commit fraud if tempted in the slightest bit (Rosoff, Pontell & Tillman, 2004).
Lastly, the authors argue that it is no longer acceptable to offer "lenient" sentencing...
Rather, it is critical that the government step up and reprimand criminals whether involved in fraudulent accounting or auditing practices or other "consumer" related scams and even political scams and crimes. The authors refer to the rise and collapse of Enron, as do so many authors writing on Fraud, showing just how "universal" white-collar crime can be (Rosoff, Pontell & Tillman, 2004).
This book is a testament to the need for dramatic change in the government to gain control of white-collar crime before it becomes so insidious, it is impossible to prevent or detect. White-collar crime continues despite many efforts by law enforcement agencies and government officials to deter crime. For this reason, I believe Rosoff, Pontell & Tillman make a good point; white-collar crime is indeed as affecting and malicious as other forms of crime and should be addressed appropriately. If it is not, this nation and many others may face dramatic economic and social consequences resulting from the actions of a few people making great yet devastating changes to our nation. It is time for people to become knowledgeable and allow their voice and protests about white-collar crime to be heard.
References
Bergevin, Dan. Profit without honor: White-collar crime and the looting of America, 3rd
Ed. Security Management, 48.5:2004, May, p.125
Rosoff, Stephen M., Pontell, Harry N., & Tillman, Robert. Profit without honor: White-
Collar crime and the looting of America. Upper Saddle River NJ: Pearson Prentice Hall, c2004, 3rd. Ed.
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