White-collar Crime Research Articles

Review of “The Misuse, Misrepresentation, and Politicization of Statistics in American Society”

In this book, Robert E. Parker discusses four major statistics collected by the US federal government: the unemployment rate, life expectancy, crime rates, and the decennial count of populations. He argues that each are flawed and help maintain the neoliberal status quo. The Bureau of Labor Statistics has a strict definition of unemployment (the jobless need to report engaging in specific job-seeking activities to be classified as unemployed), so reliance on the official unemployment rate paints an overly rosy picture of the economy. Policy entrepreneurs point to growth in life expectancies to advocate for increasing the retirement age for Social Security and other pension plans, without acknowledging that this growth is unequal by race and class (and is also driven by reductions in infant mortality). The FBI Uniform Crime Report feeds into a popular preoccupation with “street crime” and does a poor job of enumerating cybercrimes and white-collar crime, which arguably are more costly than street crime. The decennial census undercounts children and Black and Latino residents in the United States, preventing the proper representation of those populations in the House of Representatives and also making it harder for social service agencies to target resources at populations that need them.

Pendekatan White Collar Crime: Penanggulangan Tindak Pidana Pembayaran Upah Dibawah Minimum

Abstract: The criminal act of paying wages below the minimum wage is not distinct from the criminal aspect of white collar crime, that is a criminal offense committed by a person with a high socioeconomic status and a respectable commission of a crime in the interest of his work. The corporate criminal acts frequently include white collar crimes. The company's activities give a possibility for white-collar criminality to occur. The study investigates the legal resolution of crimes involving wages below the minimum wage using the white collar crime approach. This is a juridico-normative study employing qualitative data analysis. The juris-normative method is employed to analyze data through a library study on specialized secondary data discussing the norms contained in the provincial minimum wage provisions. Juridic-normative method refers to research that leads to the origins of white-collar crime, specifically in relation to the origins of good faith, with the intention of establishing justice. The results indicate that there are still numerous business owners who do not comply with the regulations. This practice has a significant impact on the well-being of victims of crime earning below the minimum wage. The efficacy of efforts to prevent criminals from receiving below-minimum payments must consider the causes of the crime. The examination of this research found criminological factors in the criminal act of paying wages below the minimum, white collar crime characteristics, and preventive and repressive efforts in the management of white collar crime.

Criminal Policy in Problems of Insurance Fraud (Sales of Insurance Policies) using the Telemarketing Method Based on Law No.11 of 2008 Concerning Electronic Information and Transactions

A new form of crime which is a white-collar crime is Insurance fraud in telemarketing the delivery of insurance products. The crime is a criminal act that violates the law against an insurance company with the aim of illegally obtaining financial benefits from closing a risk. This writing, apart from being a final project assessment, also aims to explain insurance marketing through telemarketing which causes many legal problems, especially in terms of its engagement in the cyber world. The results of this paper indicate that criminal policy through penal (criminal means) and non-penal (prevention means) in providing protection to ensure the protection of consumer rights so that they are not violated by business actors which can cause harm to consumers.

How big data analytics is used in forensic accounting and auditing

In this study, we investigate the application of big data analytics in forensic accounting and auditing. Big data technology mediates the connection between awareness and plans to use for fraud detection. We made an effort to assess how big data might be used in forensic accounting and auditing practices. Design/methodology This research is based on systematic literature review, and it provides a thorough understanding of the existing literature on big data research in forensic accounting and auditing. The research was gathered through peer-reviewed literature using current (post-2014) articles. Results/findings The model for corporate auditing has changed. Managers at the organization are proactively identifying and resolving internal abnormalities and discrepancies prior to an external audit using conventional audit techniques. Known white-collar crimes at several publicly traded corporations have led to a high demand for forensic accountants. Big data analytics is a key tool for spotting fraud patterns. Students should be encouraged to develop skills in data generation, sharing, analytics, mining, reporting, and storage because big data analytics is essential to business education. Practical implications and conclusions The study's conclusions can be applied to the forensic accounting industry to assist in the development of Big Data fraud-fighting technology. Big data analytics and forensic accounting should be covered in accounting curricula. By offering different perspectives on big data and its practical implications in accounting practice, this research contributes to the body of published knowledge. As more companies use big data, the need to update the accounting curriculum is highlighted because success now requires a distinct set of skills. Future research should involve interviewing and surveying accountants, auditors, and other members of the financial services industry, which will be difficult but necessary.

CROSS-BORDER CYBERCRIME

Electronic piracy is considered one of the electronic crimes sweeping our world today, and it is a crime of a material nature, which is represented in every illegal act or behavior related to any destination or in any way with computers and computer networks, that causes the victim to suffer a loss, and the perpetrator obtains or is able to obtain Any gain. These crimes often aim at stealing information in computer devices, or aim indirectly at the persons and parties concerned with that information. Crime of this kind has several names, including computer and Internet crimes, high-tech crimes, cybercrime, and white-collar crimes. Attacks are often against moral entities related to their strategic value, such as information stores, and this is the most important characteristic that distinguishes cybercrimes from other crimes. It relates to moral entities with material value or purely moral value or both together, and this is its basis without which it is not possible to imagine the existence of an electronic crime, and if it were not for this basis, it would be one of the ordinary crimes that are subject to the criminal law.

Roles of Auditor in Combating Money Laundering: A Concept Paper

Money laundering is the process of obtaining huge sums of money through unlawful means. It is a significant financial offence committed by white-collar criminals. This study's primary purpose is to evaluate the responsibilities of auditors in preventing money laundering. The research is conducted in Malaysia because financial crime has been documented there. It elaborates on the auditors' tasks in terms of their expertise and independence. This concept paper's technique is a literature review through framework and research. Internal auditors, forensic auditors, and the Anti-Money Laundering Act (AMLA) play a crucial part in putting a stop to this crime, as recommended in the concept paper. In conclusion, these findings contribute to the identification and prevention of money laundering.

Genesis of Crime and Victim in a Commodity-exchange Society: Theoretical and Empirical Underpinnings of the Rise in Cyber Crimes in India

How is criminality, as a social relation, defined and redefined? Scholars have often explained the same through change in material realities in the political economy. This article attempts to answer the same by premising on Pashukanis’ theory of commodity exchange. He claimed that the definition and progression of criminal liability as a social category resulted from how commodity was exchanged in any particular epoch. It was in the bourgeois epoch that this liability was widened, and this could be possible only after the universalization of the rights-based category—the legal subject. Is this theorization visible, in its materiality, in Sutherland’s comprehension of the white-collar criminal? In the twentieth century, Sutherland, in his work titled ‘White-Collar Crimes’, observed that a novel kind of crime was being committed because of the creation of the middle class in the United States of America. Its victims were the consumers. Is a similar phenomenon visible in twenty-first-century India? What does the universal access to data and greater commission of cybercrimes suggest? This article aims to tie a thread between these three scholars by asking a question—does criminal liability, as a social category and the creation of novel victims, get defined by how the commodity is exchanged in a particular epoch? In other words, this article suggests that the rise of cybercrimes in India should be looked at through the lens of Pashukanis’ commodity-exchange theory.

Clerical-Collar Crime: How Church Members Deal When Church Leaders Steal Church Property

Christian churches will lose an estimated $59 billion worldwide to embezzlement in 2022. Embezzlement and other white-collar crimes are property theft crimes characterized by the violation of another’s trust. This Comment names white-collar crimes committed exclusively by church leaders or officials “clerical-collar crimes.” Distinguishing clerical-collar crime from white-collar crime gives weight to and promotes future consideration of the unique problems that arise when church leaders and officials commit clerical-collar crime.Although clerical-collar crime is subject to civil and criminal liability, this Comment focuses solely on victims’ experiences in bringing civil claims against perpetrators of clerical-collar crime in Texas and leaves clerical-collar crime prosecution and punishment to future study. This Comment begins by examining three reasons why churches are uniquely vulnerable to clerical-collar crime. Then, this Comment describes three civil claims church members can bring against perpetrators of clerical-collar crime, two challenges church members face in bringing those claims in Texas, and the difficulty of recovering stolen property due to the judgment-proof problem. This Comment concludes by making several recommendations to protect churches from clerical-collar crime and mitigate victims’ losses.

Az intellektuális bűnözés feltalálása

This paper examines the process during which Hungarian society „invented” the category of intellectual property crimes at the turn of the 19th and 20th century. Since the rapidly urbanizing capital was at this time the economic and financial center of the country, the focus of this investigation is Budapest. The effort to define intellectual property crimes can be identified in criminal law, criminology, and in public opinion as well. At the turn of the 19th and 20th centuries, the development of modern capitalist economy and bourgeois society happened extremely quickly in Hungary, so the modern forms of crime closely related to the process – including intellectual property crimes – were codified in the criminal law in response to this, in the framework of a longer process. From the sources available from the turn of the century, it is clear that crimes of an intellectual nature had already appeared in Hungary in the early period of the Austro-Hungarian Monarchy, but they only became really „visible” from the early 1900s. Then, as a result of the First World War and the social and economic crisis following the defeat, the number of white-collar criminals increased by leaps and bounds. Accordingly, from the 1920s onwards, the issue of intellectual property crime became a defining topic in both police and press discourse. While the amount of economic or financial crimes committed by white-collar people increased significantly in the early 1920s and then during the Great Depression, their quantity and the types of crimes also changed continuously, adapting to changes in the economic environment.

The Waiting Game: Who Benefits from Recovered Assets Associated with Venezuelan State Corruption? Remission as a Solution

The Bolivarian Republic of Venezuela (“Venezuela”) has, and continues to undergo, significant political and economic challenges stemming from government corruption. In response, the United States government has seized assets of current or former Venezuelan state officials associated with criminal wrongdoing, imposed sanctions on Nicolas Maduro’s government, and proposed legislation to combat corruption. The Department of Justice (“DOJ”) has led dozens of prosecutions against those responsible for these crimes through its use of asset forfeiture, a critical tool in the recovery of illicit proceeds. An estimated $300 billion of these assets are held in South Florida alone, with $1.5 billion identified in U.S. court filings. The U.S. government has freed up assets on a very limited basis for emergency use by the U.S.-recognized opposition government. This begs a few questions: will these assets be returned to victims of corruption, and, if so, when, to whom, and how? To remedy this dilemma, the U.S. government should open the door to reviewing petitions for remission: a DOJ-led mechanism used to compensate victims that experienced a pecuniary loss as a result of a crime underlying forfeiture. This process, which is authorized under the forfeiture statutes and other regulations, has proven to be successful when compensating victims in large, multi-victim, white-collar crime cases. However, the review and approval of remission applications lies solely in the hands of the DOJ, with no possibility for judicial review. Still, victims that can meet the intricate requirements of remission have a chance at compensation for their financial losses. Through this process, the DOJ’s Asset Forfeiture Program can accomplish one of its primary goals in support of those affected by Venezuelan-state corruption: recover and return forfeited assets to victims.

A systematic mapping of public health primary prevention interventions with relevance for policing

This study aimed to utilise systematic mapping techniques to assess existing empirical reviews of the evidence-base for primary prevention public health initiatives relevant to policing. In total, 9410 records were extracted of which 9373 were screened by two researchers; 356 studies were assessed for eligibility of which 134 titles were included. The majority of titles were academic publications (81%) across 16 subject domains. The main domains reviewed were violence (53%), substance misuse (37%) and mental health (27%). Forty-two per cent of the titles were across multiple points of contact and 38% were within school settings. Few primary prevention studies were delivered for domestic abuse, female genital mutilation, hate crime, road traffic accidents, terrorism and white-collar crimes. Positive outcomes were ascribed to parenting, family-based, school and pre-school primary prevention interventions. Definitional problems identifying primary prevention initiatives from the literature were identified as a major concern. Thematic analysis identified issues linking causal mechanisms with behaviour change and how to ensure high-quality methods are deployed to measure outcomes. Further work is required to develop preventative approaches in areas with limited knowledge. It is recommended that research focuses on expanding understanding causal mechanisms underpinning primary prevention initiatives.

Chippin’ In: An Analysis of the Criminological Concepts Within Cyberpunk 2077

The cyberpunk genre dominates much of our popular culture, from how we think of cyber- and white-collar crime, to our understanding of how technology influences the criminal justice system. This article explores the common criminological themes prevalent within the recent video game Cyberpunk 2077 as an example of popular criminology. Specifically, it explores the game's story and environment by examining key characters’ responses to structural inequalities through an anomie theory lens. Key characters and groups within the game exemplify Merton's (1938) different responses to rampant poverty and socioeconomic inequality. This is then extended to the “cyberpsycho” problem within the game, incorporating General Strain Theory to discuss why specific individuals develop the problem within Cyberpunk 2077.

Globalization of White-Collar Crime: Far and Beyond National Jurisdictions

The goal of the paper is to research the modern phenomenon of global white-collar crime, its socially harmful forms and to discuss methods of fighting such criminality internationally. In the course of the research, several general and special scientific methods were used. Special focus was laid on comparing models of enforcing economic crimes in different jurisdictions. A general overview of today’s interconnected economic systems is provided. A link between economic security and national (including information) security is explained. With reference to numerous publications on the issues of white-collar crime it is suggested that this topic is of significant practical meaning to national governments. Based on the example of several white-collar crimes, including tax evasion, money laundering and insider trading, a conclusion was made on the complexity of prosecuting economic offenses, when criminal activity goes beyond any national jurisdiction. Challenges of procedural nature, which relate to investigation and prosecution of such crimes, are discussed as well. As a general conclusion, it is argued that modern phenomenon of economic globalization significantly underlines the importance of the implementation of comparative, multi-jurisdictional research into the field of white-collar crime enforcement.

Corporate crime in expropriating land rights through intimidation and criminalization

Corporations or business actors have an important role in increasing economic development, but in practice these corporations or business actors often commit business crimes that harm the community by means of intimidation and criminalization to seize land or land rights owned by the community. The purpose of this research is to combat corporate crime that intimidates and criminalizes land grabbing through Strategic Lawsuit Against Public Participations (SLAPP). The approach method used is normative juridical, by presenting data analysis in a descriptive-qualitative manner. The result of this research is that: (1) Land Grabbing relating to the factors of the occurrence of the financial crisis, food crisis, energy crisis and global climate crisis; (2) The mode of appropriation of community land is carried out through use action RELAX to silence and stop public participation; and (3) Application of Anti Strategic Lawsuit Against Public Participations (SLAPP) provide legal protection against resistance to public participation in defending their land rights.

The Detection and Control over the offences of White Collar Crimes, Frauds and Hacking of information, by using effectively the relevant Software and Electronic Devices

In both developed and emerging nations, fraud, white-collar crime, and malpractices in small and medium-sized businesses, banking, and other sectors are on the rise. The criminals are carrying out their fraud-related offenses by using the most up-to-date information technology structures and similar electronic media to create unjust loss and harm in the fields of white-collar crimes, banking, business, and to persons. The goal of this research paper is to make these businesses understand the need of utilizing the most up-to-date, trustworthy, and legitimate software and the necessity of making their networks more secure from external threats. The thieves are able to accomplish their goals thanks to the usage of sophisticated features for tracking and hacking private information utilizing software and information technology resources. In essence, their tactics rely on deceit and dishonesty to harm others. In essence, their methods of operation rely on deceit and dishonesty to commit the crime. Employees of the affected organizations are frequently complicit in banking and white-collar scams, aiding and abetting outside criminals by transferring sensitive information. Parody, distortion, misrepresentation, twisting of the fact or truth, and concealing of actual information that is harmful to another person are all examples of fraud. The legislation's attempt to punish fraudsters seems extremely naive. There are many reasons why criminals flee, including the fact that their identities are frequently kept a secret. The criminals are able to move toward exoneration and freedom due to a lack of evidence, shoddy investigation, and naive prosecuting tactics. The fraudsters possess high-quality Software Engineering Tools and Electronic Equipment to commit offenses of such to harm entrepreneurs, financial organizations, and commercial banks by depriving and extracting information and money from the concerned accounts, Technically and operationally feasible and valuable suggestions for implementation are presented in this paper to safeguard the Networks of organizations.

Criminaloid Dynamics of Financial Crime in Indonesia

White-collar crime has an aspect of criminaloid in the form of moral and ethical, trust, and occupational violence. The intersecting white-collar crime context with moral and ethical violence leads to action disharmony based on the cultural ethic principles of certain sub-cultured groups. On the other hand, the correlation with trust violence includes job-legitimation abuse. For professional violence, the realization includes job legitimation. The results are observable in the criminal statistics data of Indonesia. The trend shows significant fluctuations, such as the crime statistics in Indonesia from 2011 to 2019. The lowest rate was observable in 2018, with 17.813 cases. On the other hand, in the previous years, the rate tended to be stable, with 20.470 cases in 2011. The cases decreased to 20.033 cases in 2012 and increased to 21.345 in 2013. Then, the rate increased again in 2014 to 21.404. In 2015, the rate increased to 21.646. In 2016, the rate decreased to 20.459. This research identified the criminaloid aspect of financial crime in Indonesia. The applied method was a qualitative grounded theory with case illustration. The researchers focused the cases illustration on 5 cases based on criminal statistic classification. The researchers interviewed the informants comprehensively on these five cases based on the pre-determined criteria. Keywords: [Criminaloid, financial crime, Indonesia]

Organized Corporate Crimes using UNCITRAL Arbitration Framework Development for EPC Disclosure concerning Epistemic Corruption and Pharmaceutical Fraud of Off-label Medicines as Health Regulation and Policy

Purpose: Corporate Governance is a conceptual framework of business designs intended to illustrate the various activities of a company towards fulfilling its profit goals as private stakeholder and contributing to public interests for social obligation of sustainable development. Disclosure of corporate social responsibility is the central mechanism of corporate governance.
 Methodology: Based on stakeholder theory, corporate governance strongly influences corporate social responsibility disclosure to enhance the relationship of stakeholders and its business community.
 Findings: Tax aggressiveness is utilized by board director and its members to lessen tax contribution which is contrary to the government sector goals of maximizing tax impositions for public welfare and safety. Unlawful behavior on tax aggressiveness is known as tax evasion while tax avoidance is not a violation and serves as a loophole to the taxation system, although corporate fraud is apparent in off-label medicines. UNCITRAL model law is a legal arbitration concept of making “commercial” expand to other comparable jurisdiction of international trade. The European Patent Commission is the legal authority that delineates medical policies from patented products.
 Unique Contribution to Theory, Practice and Policy: This paper aims to develop arbitration framework based on stakeholder theory of corporate governance to separate tax evasion from tax avoidance as organized crime sourcing treatment of policies and engineer tax planning to divide intellectual property of product design with corporate fraud concerning off-label medicines. Therefore, tax evasion and corporate fraud are business crimes in pharmaceutical industries needed to be clearly managed by institutional healthcare companies for promoting economic success.

Using Stories of White-Collar Crime to Teach Accounting Students about Ethical Dilemmas and Faith Integration

This study presents a unique technique of creating awareness of white-collar crime by allowing students to interact with actual criminals via Zoom©. After hearing stories about fraud, students completed a survey and wrote reflection papers. Results show that the interaction with stories from the criminals made students more aware of ethical dilemmas and their anticipated responses. Some students articulated the importance of drawing on their Christian faith to make the right decision in these situations.

Tax Evasion and Benefit Fraud: A Study of the Use of Techniques of Neutralization

ABSTRACT This article examines the techniques of neutralization (ToN) used by tax evaders and benefit fraudsters in the Aotearoa New Zealand justice system. Using data from court sentencing notes, we code our data into ToN to provide insights into the different excuses and justifications that are used by the two different offender categories. We find overall greater use of ToN by tax evaders (in number of use and in number of kinds), along with greater use of ToN that are legislated mitigating factors, such as claims of a good character. Good character was among the least used ToN among benefit fraudsters. We found limited commonality among the ToN used, with benefit fraud cases more likely to reference anti-social factors (e.g. drugs, gambling, violence or alcohol). Tax offenders were more likely to claim the act was anomalous, while benefit fraudsters were more likely to focus on excusing factors, such as physical or mental health. Tax evaders were also more likely to deny injury from their actions, while a higher proportion of benefit fraudsters were actively making reparation for their offending, despite financial necessity being a common ToN for the offending. Overall, the ToN used by tax evaders supports the literature that suggests that tax evaders, as white-collar criminals, are better able to exploit their existing advantage in the justice system than their benefit fraudster counterparts.

Evaluation of Current Investigations and Future Directions in White-Collar Crime

Background: White-collar crime refers to illegal activities that individuals or organizations commit during business or professional activities. These crimes are often financially motivated and include embezzlement, fraud, bribery, money laundering, and insider trading. White-collar crime can have significant consequences for individuals, organizations, and society. Objectives: The objectives of research on white-collar crime may include understanding the motivations and behaviors of those who engage in such activities and identifying the organizational and societal factors. That contributes to the prevalence of white-collar crime and the development of new methods for detecting and preventing white-collar crime. Method: This review highlights and assesses recent (primarily during the past decade) contributions to white-collar crime theory, new evidence regarding the sentencing and punishment of white-collar offenders, and controversies surrounding crime prevention and control policies. Several promising new directions for white-collar crime research are identified, as are methodological and data deficiencies that limit progress. Results: The results of a study on white-collar crime can vary depending on the specific research question and methods used. However, some common findings include the prevalence of certain types of white-collar crime, the characteristics of individuals and organizations that are most likely to engage in such activities, and the impact of white-collar crime on individuals, organizations, and society as a whole. Conclusion: The research conclusion on white-collar crime may summarize the main findings, highlight the implications of the research, and make recommendations for future research. Evaluation of Current Investigations and Future Directions: Current investigations on white-collar crime have greatly improved our understanding of white-collar offenders' motivations, behaviors and methods. However, there are still areas that need further exploration, such as the study of the psychological profiles of white-collar offenders, the impact of technology on white-collar crime and its detection, and the examination of the role of organizational culture in the commission of the white-collar crime. It is also crucial to focus on the development of effective interventions and policies to prevent white-collar crime from happening. Future research may also consider the global and cross-cultural dimensions of white-collar crime.