“…The convenience theory is an emerging theoretical perspective to explain the phenomenon of white-collar crime where convenience was first introduced as a core concept by Gottschalk (2017). Recently, the theory has been reviewed (Chan and Gibbs, 2020; Hansen, 2020; Oka, 2021; Vasiu, 2021; Vasiu and Podgor, 2019) and applied by several scholars such as Asting and Gottschalk (2022), Braaten and Vaughn (2021), Dearden and Gottschalk (2020), Desmond et al (2021), Qu (2021), Stadler and Gottschalk (2022) and Sterri and Borge (2022). A combination of motive, opportunity and willingness determines the extent of white-collar crime convenience, as illustrated in the structural model in Figure 1.…”