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Article
Publication date: 5 September 2018

Daniel Murphy and Lee Moerman

The purpose of this paper is to investigate the disruption to civic accountability by strategic corporate action in the form of SLAPP suits.

Abstract

Purpose

The purpose of this paper is to investigate the disruption to civic accountability by strategic corporate action in the form of SLAPP suits.

Design/methodology/approach

This paper provides empirical evidence of the discursive processes underpinning participatory and emancipatory accountability regimes through the lens of deliberative democracy and the Habermasian ideal of the public sphere.

Findings

Within this paper, it is argued that the strategic use of SLAPPs by corporations presents a danger to both mechanistic and virtuous forms of accountability regardless of what deliberative democratic theory is adopted. Habermas’ theory of communicative action and notion of the “public sphere” is utilised to demonstrate how SLAPPs can result in the colonisation of public discursive arenas to prevent others providing alternative (in form) and counter (in view) accounts of corporate behaviour and thus act to limit opportunities for corporate accountability.

Social implications

This paper throws light on a practice being utilised by corporations to limit public participation in democratic and participatory accountability processes. Strategic use of SLAPPs limit the “ability” for citizens to provide an alternative “account” of corporate behaviour.

Originality/value

This paper is original in that it analyses the impact on accountability of strategic corporate practice of issuing SLAPP suits to “chill” public political discussion and limit protest about issues of social and civic importance. The paper extends the critical accounting literature into improving dialogic and participatory accountability regimes.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 6
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 2 August 2013

Daniel Murphy and Dianne McGrath

The purpose of this paper is to expand our understanding of the motivations for corporate environmental, social and governance (ESG) reporting.

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Abstract

Purpose

The purpose of this paper is to expand our understanding of the motivations for corporate environmental, social and governance (ESG) reporting.

Design/methodology/approach

This paper provides a conceptual exploration of the motivation for corporations to provide ESG reports and proposes deterrence theory and avoidance as a complementary explanatory motivation for such reports.

Findings

Within this paper it is argued that part of the motivation for some corporations to increase ESG disclosures is to avoid, or mitigate, the risk of class actions and the associated financial penalties. This paper proposes that in Australia the deterrence impact, and ancillary avoidance behaviour, of civil litigation class action provides a further motivation for improving both corporate ESG disclosure and sustainability performance.

Originality/value

This paper extends the social and environmental accounting (SEA) reporting literature by proposing deterrence theory and avoidance as a corporate motivation for environmental, social and governance (ESG) reporting. Deterrence is proposed as a different, yet complementary, motivation to the oft‐cited variations of stakeholder and legitimacy theory which are dominant in the SEA reporting motivation literature.

Details

Sustainability Accounting, Management and Policy Journal, vol. 4 no. 2
Type: Research Article
ISSN: 2040-8021

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Book part
Publication date: 14 December 2018

Daniel J. Murphy

This paper explores the emerging articulations between microfinance and livestock production cycles among Mongolian pastoralists in contexts plagued by disaster and…

Abstract

This paper explores the emerging articulations between microfinance and livestock production cycles among Mongolian pastoralists in contexts plagued by disaster and commodity market fluctuations. Ethnographic investigations of household production and vulnerability in two rural districts of eastern and western Mongolia demonstrates that both poor and wealthy households have become ensnared in a cashmere-debt cycle but that the bifurcation of livestock asset trajectories between large and small herds has also fostered diverse financial and herd management strategies that further exacerbate existing inequalities.

Details

Individual and Social Adaptations to Human Vulnerability
Type: Book
ISBN: 978-1-78769-175-9

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Article
Publication date: 1 October 2006

Daniel Murphy

Presentation on legal risks in business cooperation in a regulated sector in Canada.

Abstract

Purpose

Presentation on legal risks in business cooperation in a regulated sector in Canada.

Design/methodology/approach

The paper reviews Canadian case law and privacy implications for businesses cooperating with regulators and the risk of such cooperation to the regulated scheme.

Findings

The public interest in fostering regulator to law enforcement cooperation creates a potential risk to the regulator's scheme whenever the cooperation creates a risk that the regulator is a mere alter ego to criminal law enforcement.

Practical implications

Case law in Canada considers the scope of regulator compliance functions and the impact of sharing information with criminal investigators. Too much sharing, without concern for the regulated environment may risk regulator's authority to obtain business information absent a pre‐existing independent court authorization.

Originality/value

The paper is valuable to any regulator in a common law jurisdiction.

Details

Journal of Financial Crime, vol. 13 no. 4
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 1 October 2003

Daniel P. Murphy

Discusses the sharing of assets confiscated from money launderers by the nations that cooperate against the laundering practice, with special reference to Canada’s…

Abstract

Discusses the sharing of assets confiscated from money launderers by the nations that cooperate against the laundering practice, with special reference to Canada’s approach. Examines what the Financial Action Task Force and international conventions say on this subject. Reviews the fairly recent history of victim compensation in Canada and elsewhere, including Canada’s provisions for forfeiture in terrorism cases and for restitution using a victim fund surcharge on offenders. Suggests that an international convention should clearly direct how forfeited assets should be distributed to the victims of the crime; at present it is difficult for a country that prosecutes to ensure equitable distribution to all victims, especially if they are foreign nationals.

Details

Journal of Money Laundering Control, vol. 6 no. 4
Type: Research Article
ISSN: 1368-5201

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Article
Publication date: 1 March 1998

Daniel P. Murphy

Crimes are committed for personal reasons or for profit. In any crime for a profit scenario the state has an interest in removing the profit from the criminal. Drug…

Abstract

Crimes are committed for personal reasons or for profit. In any crime for a profit scenario the state has an interest in removing the profit from the criminal. Drug offences, other than simple possession, are the paradigm. People use drugs for a variety of reasons but, at least in the illicit drug trade, individuals sell drugs in order to make money. Traditionally, this was a cash‐based enterprise and, frequently, a misplaced investigative opportunity. A state can attack the criminal profit in order to attack the enterprise. When an illicit criminal activity is undertaken for cash prosecutors and investigators must look at this as an opportunity.

Details

Journal of Financial Crime, vol. 6 no. 1
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 1 February 1999

Daniel P. Murphy

‘The fight against financial crime is one of the major challenges of our times. We emphasise that, as both financial services and crime become increasingly globalised…

Abstract

‘The fight against financial crime is one of the major challenges of our times. We emphasise that, as both financial services and crime become increasingly globalised, this challenge can only be met if all major financial centres work together. Effective cooperation between financial regulators and law enforcement authorities at the international level is an essential element of this…

Details

Journal of Financial Crime, vol. 6 no. 4
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 31 December 2003

Daniel P. Murphy

Begins with the Canadian Proceeds of Crime (Money Laundering) Act 1991, which was amended after 2001 into the Proceedings of Crime (Money Laundering) and Terrorism…

Abstract

Begins with the Canadian Proceeds of Crime (Money Laundering) Act 1991, which was amended after 2001 into the Proceedings of Crime (Money Laundering) and Terrorism Financing Act. Looks at developments against money laundering in other countries such as the UK and USA; some prominent international measures and conventions include the 1988 United Nations Convention Against Illicit Traffic in Narcotic Drugs and Psychotropic Substances, the 1990 Council of Europe Convention on Laundering, Search, Seizure and Confiscation of the Proceeds of Crime, the Organisation for Economic Cooperation and Development Convention on Combating Bribery of Foreign Public Officials in International Business Transactions, and the Palermo Convention of the United Nations. Mentions also relevant United Nations conventions against terrorism and corruption. Moves on to international standards, mentioning the work of the Basel Committee, the World Bank and the International Monetary Fund. Examines in detail the work of the Financial Action Task Force, which has become the recognised international forum on money laundering matters, and its 40 recommendations.

Details

Journal of Money Laundering Control, vol. 7 no. 1
Type: Research Article
ISSN: 1368-5201

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Book part
Publication date: 1 July 2002

Daniel P. Murphy and Ann Boyd Watts

Wealth transfer taxes, including the estate tax, have been an integral part of American tax policy since the eighteenth century. The current estate tax has its roots in…

Abstract

Wealth transfer taxes, including the estate tax, have been an integral part of American tax policy since the eighteenth century. The current estate tax has its roots in eighteenth century English political philosophy that provides civil law precedent over any natural rights an individual possesses in property. The purpose of the tax is to limit wealth accumulation and discourage the formation of economic dynasties.Since the adoption of the Sixteenth Amendment to the Constitution and passage of the Revenue Act of 1916, the estate tax has largely targeted high-wealth individuals. The modern estate tax began with a narrow base and relatively low rates. The tax base has expanded during the past 80 years to include both estate and lifetime transfers and tax rates have ranged from 10 to 77%. During this time, the degree of rate progressivity has remained high but has decreased since 1976. The incidence of the tax has varied over the years due in large part to the size of the estate tax exemption or its equivalent.The estate tax's contribution to the federal budget has ranged from over five percent to its current level of about one percent. The estate tax's growth, however, has accelerated in recent years as personal wealth has increased and American society has aged.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-84950-158-3

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Book part
Publication date: 19 October 2016

Marcus Taylor

Conceptualizing development in terms of risk management has become a prominent feature of mainstream development discourse. This has led to a convergence between the…

Abstract

Conceptualizing development in terms of risk management has become a prominent feature of mainstream development discourse. This has led to a convergence between the rubrics of financial inclusion and risk management whereby improved access for poor households to private sector credit, insurance and savings products is represented as a necessary step toward building “resilience.” This convergence, however, is notable for a shallow understanding of the production and distribution of risks. By naturalizing risk as an inevitable product of complex systems, the approach fails to interrogate how risk is produced and displaced unevenly between social groups. Ignoring the structural and relational dimensions of risk production leads to an overly technical approach to risk management that is willfully blind to the intersection of risk and social power. A case study of the promotion of index-based livestock insurance in Mongolia – held as a model for innovative risk management via financial inclusion – is used to indicate the tensions and contradictions of this projected synthesis of development and risk management.

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