Both individuals and businesses commit many criminal activities that cost businesses, consumers, government agencies, and stockholders considerable sums of money each year. Business crime is not new; in fact, fraudulent activities have been a common part of business operations for thousands of years. For instance, in 360 B.C. in Syracuse, Sicily (then a Greek colony), Xenothemis and a shipowner, Hegestratos, persuaded a customer to advance cash by claiming that a vessel was fully laden with corn. Maritime trade was at that time very risky, and many vessels were subsequently lost at sea. Hegestratos intended to exploit this risk of loss at sea three days after the ship sailed from port by sinking it. When the other passengers discovered Hegestratos' plot, he panicked, jumped overboard, and drowned. This early example illustrates that criminal, and especially fraudulent, activities have existed within the world of business for...