Collar Crime Research Articles

The Impact of Organizational Commitment, Incentive, and Risk Reporting through Social Media on Whistleblowing Intention

Purposes: This study explores the impact of organizational commitment, incentives, and risks associated with reporting through social media on whistleblowing intentions. Methods: A quantitative survey approach was adopted to collect data from accounting, finance, and tax employees in 40 profit-oriented companies. The garnered data were analyzed using multiple linear regression analysis through SPSS version 26. Findings: Research results indicate that organizational commitment has a positive and significant influence on whistleblowing intentions, while incentives have been observed to have no significant effect. The risk variable for reporting via social media does not show a negative influence that can reduce whistleblowing motivation. Whistleblowing intentions continue to occur because of the high loyalty of respondents, which overrides the provision of incentives and the risk of threats. This research contributes to organizations by providing guidance on creating whistleblowing policies that promote positive reporting to reveal fraud and collar crime. Novelty: The study focuses on the increasing number of fraud cases, particularly corruption, in Indonesia and the importance of whistleblowing on social media to expose organizational violations. Employee perceptions regarding combining financial and non-financial incentives, and whistleblowing risks in social media are rarely discussed so it is explained in this study.

Corporate social responsibility and white-collar crime: exploring how companies can promote ethical behavior and prevent white-collar crime within their organization

Corporate social responsibility (CSR) and white-collar crime are two topics that have gained increasing attention in recent years. CSR refers to a company's obligation to conduct business in an ethical and socially responsible manner. White-collar crime involves illegal activities committed by individuals in positions of power and authority within organizations. The relationship between CSR and white-collar crime is complex. Companies that prioritize CSR may still be vulnerable to white-collar crime. This is because white-collar crime often involves individuals who abuse their positions of power for personal gain, regardless of a company's ethical standards. Companies may prioritize CSR for strategic reasons, such as improving their reputation and avoiding legal sanctions, rather than out of a genuine commitment to social responsibility. Despite these obstacles, there is a growing understanding of the significance of addressing white- collar crime as part of CSR. This involves initiatives to promote organizational openness and accountability, as well as increased scrutiny of individuals in positions of authority. Some argues that CSR can help prevent white-collar crime by fostering an organizational culture of ethical behavior and accountability. The relationship between CSR and white-collar crime is an important area of inquiry for both academics and practitioners. With a better understanding of how these two concepts intersect, we can work towards creating more socially responsible and ethical organizations.

Federal Sentencing Disparities and Marginalized Offenders: Revisiting Cumulative Disadvantage Theory Through Individual-Level Variables

Over the past several decades, sentencing reforms have claimed to establish guidelines to reduce sentencing disparity; yet, recent studies continue to find discrepancies in sentencing outcomes. The current study explored individual factors using data from the U.S. Sentencing Commission (FY 2010) to further analyze these variables through the lens of cumulative disadvantage theory. The factors included the influence of age, race, sex (gender), offense type, instant offense score, and overall criminal history score on sentencing length (in months). Hierarchical regression revealed being identified as Black, committing fraud/white collar crime or a property offense, and overall criminal history were able to significantly predict sentence length—findings consistent with cumulative disadvantage theory. Contrary to previous studies, the current results suggest that age may have a positive relationship with sentencing length. The findings are not without limitations but do provide a modern-day picture of continued marginalization of certain defendants within the criminal justice system.

Kejahatan Kerah Putih, Kontraterorisme dan Perlindungan Hak Konstitusi Warga Negara dalam Bidang Ekonomi

This article reviews the relationship between white-collar crimes, terrorism, and Indonesia’s counterterrorism policy. Indonesia’s counterterrorism policy yet include white-collar crimes, especially in economy, monetary, and banking, as a form of terrorism. This is because two things: the ignorance of the law enforcements on the white-collar crimes’ modus operandi and its reality that growing fast due to the development in science and technology. As a result, although white-collar crimes are so destructive and growing rapidly but Indonesia’s legal instruments to date did not have an integrated codification of law to eradicate it. Furthermore, Indonesia’s counterterrorism policy looks lopsided because it focused on street crimes or blue-collar crimes, the crimes committed by the lower class strata in such vulgar, unsophisticated, and violent natures. That is in contrast with the white- collar crimes which are so corrupt, destructive, and wicked because it conducted in a sophisticated, fraudulent, and systematic way. Thus, if the definition of terrorism only focuses in the type of street crimes then the corrupt practices, fraud, and deception in the white-collar crimes will be difficult to unfold and it seemed even strengthened, protected, and ultimately have a great potential in undermining the national stability.

CRIME OF MONEY LAUNDERING AND MODUS BUSINESS LAW IN PERSPECTIVE

ABSTRACT Advance in science and technology today is an advancement of human civilizations that affect all aspects of life, include the growing and the diverting motifs and forms of crime increasingly. Along with the progress, the business area was not immune used as a means of committing a crime by the offender, one of them is money laundering that harness of advances in technology and the progress of the system that contained in the business area, such as the use of sophistication and to make ease of banking transactions, and other of business activity forms. Proportional to this, various efforts have been undertaken to prevent and to make the space narrower for the perpetrators of this money laundering, particularly by establishing a legal system in the business area that can eradicate the white -collar crime, both national and international research. Keywords: money laundering, modus, business law

Ambiguity, confidence and fraud: A critical account of the materiality of money

This paper extends the analysis of ambiguity in the context of white collar and corporate crime by subjecting money to critical account. Drawing from economic sociology and the sociology of emotions it articulates how the numerical values attached to a particular monetary unit requires confidence in the integrity of that number. Further, dependence on confidence is reproduced at the level of company accounts and is managed through rules governing accounting and auditing practice, practices that engender confidence, despite their inability to identify securely company value. Critically, confidence both in the value of money and in its reproduction in a set of accounts requires the presence of the state. Yet, the state can never establish when confidence is well placed, hence the opportunity for fraud is ever present.

Skurdo, nedarbo ir nusikalstamumo ryšys

Straipsnyje analizuojama, kaip ir kodėl rinka bei jos nulemti ekonominiai santykiai daro įtaką nusikalstamumo lygiui pereinamuoju laikotarpiu. Nagrinėjamos nusikalstamumo tendencijos, ekonominės priežastys, skurdo, nedarbo ir nusikalstamumo sąsajos. Nedarbui mažinti siūloma valstybės lėšomis statyti gamybinius objektus ir juos nemokamai ar su didelėmis lengvatomis perduoti verslininkams, įsipareigojusiems pagamintą produkciją realizuoti užsienyje. Naudojamasi istoriniu loginiu ir statistinės analizės metodais.

Rosoff, Pontell and Tillman, Profit without Honor: White- Collar Crime and the Looting of America.

Rosoff, Pontell and Tillman, Profit without Honor: White- Collar Crime and the Looting of America.

The system's rigged ? or is it?

From the beginning of the Seventies until almost the end of the Eighties, the Public Prosecution Service in the Netherlands concentrated a major part of its resources on combatting white collar and corporate crime. This effort climaxes in a number of spectacular “fraud” trials, involving in one case the directors of a large commercial bank, in another high-ranking public officials. Almost all were acquitted. As dramatically as interest in white collar and corporate crime had increased, so too did it decline at the end of the Eighties, until by now public interest in “fraud” is primarily concerned with social security frauds at one end of the scale, and money laundering by organised crime at the other. This article examines the rise and fall of the fraud-issue in Holland, the parts played by the Public Prosecution Service and the media, and the structural (economic and social) limitations to the criminalisation of white collar and corporate behaviour.

Accounting for Organizational Misconduct

Organizational misconduct (white collar, corporate and occupational crime, unethical behavior, rule violations, etc.) is an increasingly important social concern. This paper proposes that a necessary step toward preventing and treating such misconduct is the understanding of the explanations, called accounts, given by the actor. We argue that the theorizing and findings in the literature on accounts can be organized into a 2×2 matrix framework. The first dimension centers on whether or not the actor admits that some net harm is done by the act, and the second consists of whether or not the actor admits responsibility. When both are admitted (cell 1), the account is a concession, while denial of both constitutes a refusal (cell 4). Admitting responsibility but not harm equates to a justification (cell 2), and the opposite condition is an excuse (cell 3). Building on this matrix, we specify a typology of explanations within each cell which will highlight inter-cell differences. Finally, we explore the implications of this analysis for managers, regulators, and the public.