MORE THAN 1,500 PUBLISHED REFERENCES ON WHITE-COLLAR CRIME AND FRAUD WERE REVIEWED INCLUDING CRIMINAL, PAROLE, CPA FIRMS, LEGAL, BONDING, INSURANCE, AND SEC DOCUMENTS, AND 68 MAJOR ORGANIZATIONS, SUCH AS THE FBI AND INVESTIGATIVE AGENCIES. EVIDENCE SUGGESTS THAT THREE VARIABLES--SITUATIONAL PRESSURES, OPPORTUNITIES TO COMMIT FRAUD, AND PERSONAL CHARACTERISTICS--INTERACT TO CAUSE A PERSON TO COMMIT A CRIME. THESE FORCES CAN COME FROM SOCIETY, AN ORGANIZATION, OR FROM PERSONAL CIRCUMSTANCES. ON THE SOCIETAL LEVEL, PRESSURES FROM INFLATION AND THE BELIEF THAT EVERYONE DESERVES AN EQUAL SHARE OF THE PIE CAN LEAD TO CRIME. ALSO, AN ORGANIZATION'S UNWILLINGNESS TO PROSECUTE THE WHITE-COLLAR CRIMINAL ENHANCES THE ACT. 'RED FLAG' LISTS ARE PROVIDED WHICH CITE ORGANIZATIONAL AND PERSONAL FACTORS LEADING TO WHITE COLLAR CRIME: EMPLOYEE SITUATIONAL PRESSURES (E.G., HIGH PERSONAL DEBTS), MANAGEMENT SITUATIONAL PRESSURES (E.G., HEAVY LOSSES), OPPORTUNITIES FOR EMPLOYEE THEFT (E.G., TRUSTED EMPLOYEE), AND MANAGEMENT THEFT OPPORTUNITIES (E.G., COMPANY WITH COMPLEX BUSINESS STRUCTURE). IN DEVELOPING A PROFILE OF A TYPICAL CRIMINAL, RESEARCHERS COMPARED WHITE-COLLAR OFFENDERS TO OTHER PRISONERS HELD FOR PROPERTY OFFENSES. AS A GROUP, WHITE-COLLAR CRIMINALS WERE BETER EDUCATED AND MORE RELIGIOUS AND LESS LIKELY THAN OTHER PRISONERS TO HAVE CRIMINAL RECORDS AND USE ALCOHOL AND DRUGS. IN COMPARISON TO A RANDOM SAMPLE OF NONCRIMINAL COLLEGE STUDENTS, WHITE-COLLAR CRIMINALS WERE MORE DISHONEST, INDEPENDENT, SEXUALLY MATURE, SOCIALLY DEVIANT, AND EMPATHETIC, AND THEY EXPERIENCED MORE PSYCHIC PAIN. HOWEVER, THE WHITE-COLLAR OFFENDERS' CHARACTERISTICS PARALLELED THOSE OF THE COLLEGE STUDENTS MORE THAN THOSE OF OTHER PROPERTY OFFENDERS. THE MODEL, PROFILE, AND RED FLAGS INDICATE THAT ANYONE, FACED WITH THE RIGHT SET OF CIRCUMSTANCES, MAY BE DRAWN INTO WHITE-COLLAR CRIME. BUSINESS SHOULD MONITOR SOCIETAL, ORGANIZATIONAL, AND PERSONAL FACTORS CLOSELY TO HELP STEM THE ESCALATING WHITE-COLLAR CRIME RATE.