Sutherland (1940) believed studying white-collar crime was important because just one crime could cost millions. Theories of white-collar crime varies because there is a wide variety of reasons why someone would commit this type of crime such as competitive financial world, or having the opportunity to offend or commit a crime (Sutherland). Michael L Benson (1985) discusses the denial of a Guilty Mind. He explains the denial of guilt through listening to how people deny guilt for their crimes such as following work practices, saying it wasn’t their fault, the prosecution was personally motivated for a win, and they didn’t hurt any one person. Some of the people he talked to cheated on taxes, embezzled funds, or so on (Benson). Choosing white-collar crime by Neal Shover and Andy Hochstetler (2006) talk about why people commit these crimes. Some of the reasons for people to commit these crimes are having access to commit the crime, low risk of getting caught, having low self-restraint or oversight (Shover and Hochstetler). The last thing discussed by Shover and Hochstetler (2006) is the choice a person has to commit white-collar crime, here they bring up Rational-Choice