Abstract
Using Swedish entrepreneurs' own explanations, this article searches for the possible regularities in the accounts offered by white collar offenders and for the underlying factors that produce these regularities, tracing in particular the impact of these offenders' attitudes toward regulation and taxation as well as their perceptions of the functioning of the market in which they operate. The results show that justifications are more common among offenders who have a clearly negative view on both factors. Excuses, on the other hand, are more frequently used by those who hold a positive attitude toward taxation and regulation. The results also show that offenders who offer excuses tend to share the same negative perception of the market as the “justifiers.” This unanticipated finding suggests that the “excusers” commit their offenses because they believe that the unlawful behaviors of the relevant others disturb the functioning of the market mechanism and thereby push them toward criminality.
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