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This paper aims to address the limitations of classical deterrence theory in dealing with violent non-state actors (VNSAs).

The study uses qualitative methods.

It suggests that two measures must be applied; the first one is to rephrase the assumptions of the theory towards a broader definition. The second one is to theorize certain approaches for deterring VNSAs which shall remain a key component in, but not the cornerstone of, national security strategies.

In the aftermath of 9/11 attacks and US war on terrorism, the need arose to “revisit” the “Deterrence Theory” to address several changes such as rogue states, cyber threats and VNSAs, especially after the end of the Cold War, when the theory was originally developed. The recent research on VNSAs relates to the fourth wave of deterrence, which highlights its proper role in a new security environment.

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

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.

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.

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.

The purpose of the study is to develop and test an integrated compliance model using constructs derived from the legitimacy, deterrence, institutional and stewardship theories. A Cross-sectional survey design was used to collect data from a sample of 97 out of the population of 129 Procuring and Disposing Entities which are regulated by the Public Procurement and Disposal of Assets Authority Act (PPDA). Measurement items were derived from a critical review of literature and found to be both valid and reliable with Cronbach Alpha coefficient of 0.7. The findings reveal that legitimacy and stewardship behavior are significant predictors of compliance to the PPDA Act, Rules and Regulations. We therefore recommend that Procuring and Disposing Entities should continue legitimizing the procurement law through involvement of all stakeholders and promote stewardship behaviors among public employees.

The purpose of this paper is to examine the factors that influence the intention of students to pirate academic e-books by integrating three main theories: ethics theory, deterrence theory, and the theory of planned behavior. The study also examines the moderating role of past piracy behavior on the relationship between the factors in the previously mentioned theories and students’ piracy intention.

The data were collected using a convenience sample of 662 university students. Based on their past behaviors, the students were grouped into “no piracy” and “piracy” groups.

The result shows that the piracy intention of both the no-piracy and piracy groups has a similar influence based on the moral obligation in ethics theory. The factors in the deterrence theory, which includes fear of legal consequences and perceived likelihood of punishment, have no significant impact on the attitudes of the two groups toward piracy. While the intention of the no-piracy group is not influenced by other internal factors, such as self-efficacy, or by external factors, such as subjective norms and facilitating conditions, the behavioral intention of the piracy group is significantly influenced by these three factors.

This study only focuses on piracy attitude and behavior in the context of e-books.

In Indonesia, the insignificant impact of factors from deterrence theory (the fear of legal consequences and perceived punishment) indicates weak law enforcement to combat digital piracy. Thus, it is imperative that law enforcement, especially regarding piracy, should be enhanced.

The significant role of ethics in the attitudes toward piracy indicates that morality serves as a moral compass to fight piracy behavior. The strong impact of subjective norms, especially in the piracy group, suggests that families should raise children and educate youth with beliefs that align with the concepts of morality.

The study integrates three theories that are most often used in piracy behavior studies: ethics theory, deterrence theory, and theory of planned behavior. In addition, the study provides empirical evidence on the moderating role of past experience in piracy behavior.

This study investigated why employees' cyberloafing behavior is affected by their coworkers' cyberloafing behavior. By integrating social learning theory and deterrence theory, the authors developed a model to explain the role of employees' perceived certainty of formal and informal sanctions in understanding the effect of coworkers' cyberloafing behavior on employees' cyberloafing behavior.

The authors conducted a survey that involved a two-stage data collection process (including 293 respondents) to test our developed model. Mplus 7.0 was used to analyze the data.

The results revealed that employees' cyberloafing was positively affected by their coworkers' cyberloafing both directly and indirectly. The indirect effect of coworkers' cyberloafing on employees' cyberloafing was mediated by the employees' perceived certainty of formal and informal sanctions on cyberloafing. Employees' perceived certainty of formal and informal sanctions were found to mediate the relationship both separately (each type of sanctions mediates the relationship individually) and in combination (the two types of sanctions form a serial mediation effect).

The study reveals an important mechanism – employees’ perceived certainty of formal and informal sanctions – that underlies the relationship between coworkers' cyberloafing and employees' cyberloafing, thus, contributing to the cyberloafing literature. It also demonstrates the importance of negative reinforcement (perceived sanctions) in the social learning process, which contributes to the literature on social learning theory because previous studies have primarily focused on the role of positive reinforcement. Lastly, the study reveals a positive relationship between employees' perceived certainty of formal sanctions and informal sanctions, which has important implications for deterrence theory.

Deviant consumer behavior (DCB) has serious negative effects on organizations, employees and other customers. While research to date has largely focused on understanding why consumers engage in deviant behaviors, less focus has been placed on exploring how to deter them. This paper aims to shift the conversation from research exploring why consumers engage in deviant behaviors to understanding how DCB could be deterred.

In this conceptual paper, a research agenda of deterrence tactics is provided with associated propositions to guide future research in the field of DCB.

A deterrence–neutralization–behavior (DNB) framework is proposed to underpin the seven deterrence tactics outlined in this research agenda. The DNB framework illustrates the positive relationship between neutralization techniques and engagement in DCB, because the techniques reduce the level of cognitive dissonance associated with performing a deviant act beyond an individual’s deviance threshold. The framework adds a new proposed moderating role of deterrence tactics. Deterrence tactics are mechanisms that will reintroduce cognitive dissonance, previously reduced through a neutralization technique, by presenting the consumer with a competing piece of information that challenges their attitudes, beliefs or behavior. Therefore, the authors propose that certain deterrence tactics could diminish the positive effect of different neutralization techniques on DCB if the tactics challenge the justifications consumers are using to excuse their actions – subsequently reintroducing cognitive dissonance.

Practically, this paper is the next step in an effort to provide evidence-based solutions for managers seeking to reduce the negative impact that deviance has on the organization.

To date, research has focused on understanding why DCB occurs with limited attention on how it can be deterred. The value in this paper is in proposing a series of deterrence tactics that are theoretically matched to established antecedents and neutralization techniques associated with DCB. Overall, this paper provides a future research agenda with propositions to build knowledge on effective deterrence tactics for curbing instances of DCB.

The proliferation of ride-hailing businesses brings significant considerations for improving the driver's operational performance. Informed by the literature on sharing economy, general deterrence theory and protection motivation theory this research investigates the behavioral factors impacting ride-hailing drivers' operational performance.

The authors empirically test the antecedents impacting a ride-hailing driver's operational performance using an online survey dataset comprising 513 ride-hailing drivers working for Uber and Lyft in the United States.

Ride-hailing drivers' intention to comply with the ride-hailing company guidelines results in better operational performance for the driver. Moreover, drivers believe that ride-hailing companies have effective penalties to deter drivers from violating company guidelines. However, drivers also believe that the chances of being caught while ignoring the company guidelines are low.

The results of this research support the decision-making processes of ride-hailing company managers and offer insights on how managers can enhance the operational performance of their drivers.

This study provides unique contributions to emerging research at the intersection of peer-to-peer asset sharing, behavioral studies and technology management. This research is one of the first to explore the role of behavioral factors such as coping mechanisms on the operational performance of sharing economy workers.

In a sharing economy, economically inactive members can serve as providers owing to the low start-up costs. However, such providers may operate without sufficient knowledge of the market and policies, causing significant problems. To prevent illegal sharing, governments encourage providers to register their businesses after meeting certain requirements, but most providers still operate unregistered businesses. The purpose of this paper is to explore the causes of policy non-compliance and suggest measures that can induce compliance.

Based on the rational choice and deterrence theories, this study combines qualitative and quantitative research. The former is used to investigate the antecedent factors affecting compliance. Using the latter, this study assumes that the existence of platform operators can resolve information asymmetries. The qualitative findings provide the variables that can lead to policy compliance, while the quantitative research verifies the causal relationships.

Business registration by providers in the sharing economy arises from their subjective cost-benefit calculations of policy compliance. According to the qualitative research, they believe there is a low risk of detection of policy non-compliance by the government. The quantitative research suggests that interventions by platform operators could resolve information asymmetries between the government and providers.

This study designed a mechanism to guide providers toward policy compliance. To reduce friction with the existing market and ensure efficient growth, it is necessary to cooperate with sharing economy participants. The results suggest that the role of platform operators and the government is important.

This paper aims to present issues of deterrence related to stalking.

The authors have combined recent mixed method research findings and existing general deterrence literature with their practitioner experiences of working with this population, to provide a novel viewpoint paper intending to influence advancements in knowledge in this area.

Recent qualitative research investigating the function of stalking in a small sample (see Wheatley et al., 2020a) noted the participants’ focus on the lack of deterrence. For example, participants described feeling emotionally stuck in their pursuits, experiencing poor access to help and support, being ignorant of the potential custodial consequences of their offending and even stating that imprisonment provided a harsh yet necessary moment of reality.

This novel discussion paper reviews these findings in relation to both the available research based on deterrence generally and deterrence related to stalking and the experience of working with stalking cases in clinical practice. This paper explores what we know about the motivations that underlie stalking behaviour and how that relates to the effectiveness of deterrence, including the role of traditional criminal justice approaches to this type of offending.

This paper aims to explore factors influencing the effectiveness of tax audit in Tanzania. The study organized factors into four categories: organizational-related, tax auditors-related, taxpayers-related and regulatory-related factors.

The study used an explanatory approach, whereby data from 225 auditors in 23 tax regions in Tanzania were collected using a mailed questionnaire. The questionnaire had 25 statements representing factors and 5 statements representing the tax audit effectiveness. The collected data were analysed using both descriptive and inferential statistics. In the case of descriptive statistics, the study used frequency, percentage, mean and standard deviation. For the inferential statistics, the study used exploratory factor analysis (EFA) and multiple regression analysis.

The study findings showed that there were five main critical factors for tax audit effectiveness. The first factor, which is the implementation of tax auditors’ recommendations by management, was found under the organizational category. The second factor, which was adequacy of tax audit unit, was found under the tax auditors’ category, while the third factor was taxpayers’ attitude, found under the taxpayers’ category. The fourth and fifth factors, which were availability and application of regulations and standards for tax audit, and leadership and tax policies for tax audit, respectively, were found under the regulatory category.

Despite the contributions of this study, there are some limitations which need to be acknowledged. First, data were collected from tax auditors only. Second, only 25 statements for factors were used. Third, the study has used only primary data. Last, the study has used perceptual measures of tax audit effectiveness. The authors consider that if other approaches were used, they could have reached different conclusions. Therefore, future studies could be conducted in the areas where limitations have been identified.

From a practical perspective, tax authorities may be relying heavily on tax auditors, as well as regulations and policies, for tax audit effectiveness. The study shows that taxpayers, management, as well as tax audit standards, are critical factors too. However, the study also has practical implications for governments, tax authorities, tax auditors as well taxpayers.

This paper extends prior research in the area of tax audit and is the first paper to use four categories of factors to analyse the influence of tax audit effectiveness, taking into consideration both tax authorities and taxpayers. It also used EFA, which helped to generate variables with multiple prior theories (i.e. theoretical triangulation). Hence, new theories were combined with old theories to produce findings which take into consideration the context of the country.