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Article
Publication date: 13 January 2020

Corporation blameworthiness and federal criminal fines

Emily M. Homer and George E. Higgins

The purpose of this paper is to assess if federal judges have sentenced criminal corporations to fines that are consistent with the seriousness of the offense and the…

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Abstract

Purpose

The purpose of this paper is to assess if federal judges have sentenced criminal corporations to fines that are consistent with the seriousness of the offense and the blameworthiness of the organization, which would be in line with the directives from the US Sentencing Guidelines. This paper will also use the focal concerns framework to measure organizational blameworthiness.

Design/methodology/approach

This paper uses secondary data from federal sentencing documents, collected by the US Sentencing Commission, for cases that were adjudicated between October 1, 2010 and September 30, 2017.

Findings

Results showed that the focal concerns framework can be used to define potential constructs for blameworthiness and that an organization’s culpability score was a significant predictor in whether the company received a higher fine.

Research limitations/implications

The data are unable to examine two of the three measures of focal concerns. Cross-sectional data limits the ability to draw conclusions regarding cause and effect between blameworthiness and monetary fines.

Practical implications

Results imply that judges are sentencing corporations that have higher culpability scores to more severe fines, in accordance with both the federal Sentencing Guidelines and focal concerns framework.

Originality/value

This study is one of the first to apply the focal concerns framework, usually used to examine the sentencing of individuals, to the sentencing of corporations. It is also one of the first to attempt to empirically define blameworthiness.

Details

Journal of Financial Crime, vol. 27 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/JFC-01-2019-0010
ISSN: 1359-0790

Keywords

  • Corporations
  • Financial penalties
  • Criminal sentencing
  • Monetary fines
  • Focal concerns
  • Blameworthiness

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Article
Publication date: 19 December 2019

Testing the fraud triangle: a systematic review

Emily M. Homer

The purpose of this study is to examine the existing literature on the fraud triangle. The fraud triangle framework, popularized by Donald Cressey and W. Steve Albrecht…

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Abstract

Purpose

The purpose of this study is to examine the existing literature on the fraud triangle. The fraud triangle framework, popularized by Donald Cressey and W. Steve Albrecht, has been used to explain financial crimes since the 1940s. The theory includes that workplace financial crime and fraud occurs only when an offender has sufficient opportunity, pressure and rationalization to commit the crime. The fraud triangle has been empirically applied to the array of criminal behaviors and specific financial crimes and offenders internationally to determine if all three elements are necessary for the crimes to occur.

Design/methodology/approach

This systematic review summarized 33 empirical studies that have applied all three components of the fraud triangle to study financially criminal behavior committed by both corporations and individuals. The review included published and non-published papers and manuscripts from a variety of sources internationally.

Findings

Of the 33 studies included, 32 found support for at least one element of the fraud triangle and 27 found support for all three elements. Overall, these studies have shown that the fraud triangle has generally received support across different subjects, industries and countries.

Research limitations/implications

This research only examined papers using the “fraud triangle” term.

Originality/value

This paper systematically reviewed different types of studies internationally, concluding that the fraud triangle is largely valid internationally as an explanation for financial crimes.

Details

Journal of Financial Crime, vol. 27 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/JFC-12-2018-0136
ISSN: 1359-0790

Keywords

  • Financial crime
  • Systematic review
  • Fraud triangle
  • Corporate crime
  • White collar crime

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Article
Publication date: 11 November 2020

Mapping geographic patterns in federal corporate agreements

Emily M. Homer and George E. Higgins

The purpose of this study is to use crime mapping techniques to examine geographic patterns of signed deferred and non-prosecution agreements across federal districts. The…

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Abstract

Purpose

The purpose of this study is to use crime mapping techniques to examine geographic patterns of signed deferred and non-prosecution agreements across federal districts. The purpose is also to examine the variation in the number of agreements by the district since 1992.

Design/methodology/approach

This study uses data from the Corporate Prosecution Registry to examine geographic patterns in federal corporate agreements since 1992 (n = 534). Choropleth mapping techniques were used to create national crime maps displaying the geographic locations of signed corporate agreements.

Findings

The results showed that, overall, prosecutors in the District of Columbia have signed the most federal corporate agreements although there is some variation over time.

Research limitations/implications

This study is unable to determine the causes of changes in the geographic placement or number of agreements signed. It is also unable to determine the precise geographic locations of crimes, but only the location of the District Court that elected to pursue a federal agreement with the organization.

Practical implications

The wide discretion prosecutors have in the agreement process has led to an overall lack of transparency concerning prosecutors’ decision-making when signing agreements with organizations. This study helps to make the number and geographic location of agreements more transparent.

Originality/value

This study uses crime mapping techniques to visually depict the locations of signed agreements allowing for visual comparisons and analyzes for an extended period of time.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/JFC-08-2020-0152
ISSN: 1359-0790

Keywords

  • Corporate crime
  • Deferred prosecution agreement
  • Federal corporate agreements
  • Federal prosecution of organizations
  • Geographic patterns
  • Non-prosecution agreement

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Book part
Publication date: 16 September 2013

Index

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Abstract

Details

Mergers and Alliances: The Operational View and Cases
Type: Book
DOI: https://doi.org/10.1108/S0065-2830(2013)0000037001
ISBN: 978-1-78350-054-3

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Article
Publication date: 11 November 2020

Identities at work in developing a new market

Hanna Astner and Johan Gaddefors

The purpose of this paper is to explore the roles of identities in entrepreneurial processes during the development of a new market. Two research questions are used: How…

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Abstract

Purpose

The purpose of this paper is to explore the roles of identities in entrepreneurial processes during the development of a new market. Two research questions are used: How do the founder’s identity, corporate identity and market identity interact as a new market is developing, and what are the functions of identity in the entrepreneurial process?

Design/methodology/approach

This qualitative research is grounded in a study of multiple cases, from which five Swedish start-ups have been selected. Interviews were conducted with the founders at several points in time and accompanied by observations of websites, media performance, policy documents and commercial material. Analysis was conducted in an iterative process between empirics and theory.

Findings

The findings show how identities develop in entrepreneurs, firms and the market and how the interactions between these three levels of identity affect the development of each. The authors recognize and discuss three functions of identity: a constructing function, in which identity is used to create a new firm and market; a guiding function, which navigates between identities by imposing identity work on founders, firms and markets; and a configuring function, which takes part in shaping contexts.

Research limitations/implications

This paper opens a space for future research on identities to advance understandings of how new firms and markets are developed. Investigating identity shows the importance of context to entrepreneurial processes. This points towards a need for researching different contexts, but also to the potential limited value of this study.

Practical implications

The paper offers guidance to founders and managers in understanding and navigating different identities. Founders and managers are provided with a set of critical questions, which aim to assist when managing identity-related concerns.

Originality/value

There is a vast amount of literature on the development of companies and markets, yet start-ups in new markets operate in different contexts and face different challenges that we know less about. This paper targets the latter and proposes identity as a useful lens for understanding the dynamics between entrepreneurs, start-ups and the new market.

Details

Journal of Research in Marketing and Entrepreneurship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/JRME-07-2018-0038
ISSN: 1471-5201

Keywords

  • Context
  • Entrepreneurial process
  • Identity work
  • Marketing
  • Market identity
  • Corporate identity

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Article
Publication date: 27 June 2020

Understanding the relationships between social media influencers and their followers: the moderating role of closeness

Brian J. Taillon, Steven M. Mueller, Christine M. Kowalczyk and Daniel N. Jones

The purpose of this paper is to better understand the role of closeness and the relationships between social media influencers and their followers, and, more specifically…

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Abstract

Purpose

The purpose of this paper is to better understand the role of closeness and the relationships between social media influencers and their followers, and, more specifically, how social media influencers can effectively manage their human brands.

Design/methodology/approach

Two studies were conducted to explore social media influencers. Qualitative content analysis and modeling with path analysis were used to analyze the data.

Findings

Results found attractiveness and likeability to positively predict attitudes toward the influencer, word-of-mouth and purchase intentions, whereas similarity only predicted word-of-mouth from the follower. Closeness served as a moderator but had different effects. Closeness positively moderated the effect of attractiveness on purchase intentions; however, it had a negative effect with similarity on purchase intentions. Moreover, closeness moderated the effect of likeability on attitude toward the influencer.

Research limitations/implications

This study was limited by the student sample as well as the students’ self-identification of a social media influencer. Future research should include experimental design manipulating well-known/followed or fictional social media influencers on different social media.

Practical implications

This paper explores the characteristics of social media influencers as well as the potential outcomes associated with influencers on social media. The implications for marketers and advertisers include a better understanding of how consumers engage with influencers on social media.

Originality/value

The role of closeness is identified as a moderator of consumers’ behaviors toward social media influencers.

Details

Journal of Product & Brand Management, vol. 29 no. 6
Type: Research Article
DOI: https://doi.org/10.1108/JPBM-03-2019-2292
ISSN: 1061-0421

Keywords

  • Social media
  • Closeness
  • Celebrity branding
  • Influencers

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Article
Publication date: 1 May 1948

The Library World Volume 50 Issue 10

FROM everywhere there are reports of increased issues of books from libraries. The famine in copies no doubt accounts in part for it and, probably, there is also what is…

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FROM everywhere there are reports of increased issues of books from libraries. The famine in copies no doubt accounts in part for it and, probably, there is also what is almost a resurgence of effort after knowledge amongst young men and women who are endeavouring in many fields of work to recover some of the losses of the war years. We cannot recall at any time when so much hard grinding study was being done as now. Pessimists about youth and juvenile delinquency (which however is incidental to a much younger age than that we are contemplating) would do well to reflect upon this fact. Whatever the cause, the immediate prospects for libraries in universities, works, and social institutions of every sort were never brighter. We know that certain types of “economist” of the faded “retrenchment and reform” type say the situation is temporary and artificial but, even if it is, and we are by no means acquiescent in this opinion, much ground may be won and held from any temporary good period. We think librarianship, under the present leadership of the Library Association, may be able to consolidate the position both for public and for other kinds of libraries. The Association was never better led than since the war; it has had remarkably statesmenlike presidents, an active council and an Honorary Secretary who for constructive capacity, vision, literary skill and fearlessness, combined with an energy and industry that leaves most of his contemporaries breathless, has not been surpassed; and he is backed by a Staff that rises to the ever‐increasing demands of the service. We are glad to write this last sentence, for Secretary Welsford has to cover many duties and serve many causes: receive and entertain the Association's guests from overseas; look after meetings; the educational services which now are very great; attend to the troubles of librarians everywhere and advise in them about matters ranging from salaries to ethics; our publications, accounts, catering, interviewing, negotiating with public departments and other bodies. As for the meetings of the Council and its committees, we are told, not by Mr. Welsford who knows nothing of this note, that its reports and papers ran in March alone to 200 foolscap typed pages! Of course Mr. Welsford has an excellent staff which assists him with real live interest. The time has come, however, as our readers now know, when special senior officers to deal with Membership and Education respectively are to be appointed to work side by side with the Librarian, the excellent Mr. Henrik Jones (who never fails the searcher, even the youngest, and seems to know what we are all doing) to carry “at a high level” some of the burdens. Annual Reports are not always read but we were drawn to these reflections by the recently issued Report of the Library Association for the year. We commend it to those who are inclined to leave it unread.

Details

New Library World, vol. 50 no. 10
Type: Research Article
DOI: https://doi.org/10.1108/eb009314
ISSN: 0307-4803

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Book part
Publication date: 16 September 2013

Preface

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Abstract

Details

Mergers and Alliances: The Operational View and Cases
Type: Book
DOI: https://doi.org/10.1108/S0065-2830(2013)0000037003
ISBN: 978-1-78350-054-3

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Book part
Publication date: 16 September 2013

Contributors

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Details

Mergers and Alliances: The Operational View and Cases
Type: Book
DOI: https://doi.org/10.1108/S0065-2830(2013)0000037002
ISBN: 978-1-78350-054-3

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Article
Publication date: 1 April 1903

The Library World Volume 5 Issue 10

AT last Mr. Baker's long announced “Descriptive Guide to the Best Fiction” is in our hands, and proves to be a bulky volume of over 600 pages, which must have cost its…

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AT last Mr. Baker's long announced “Descriptive Guide to the Best Fiction” is in our hands, and proves to be a bulky volume of over 600 pages, which must have cost its author many hours of arduous labour. Descriptive guides to literature of any sort are unfortunately too rare on this side of the world not to ensure for any decent attempt to compare with what the Americans are doing in this direction, the support of all librarians and bibliographers—at least we hope so—and Mr. Baker's book is a great advance on anything that has hitherto been attempted, here or elsewhere, to provide an annotated handbook to fiction. When the series of guides to literature, science, the arts, &c., announced by Messrs. Scott, Greenwood & Co., are published—which it is to be hoped will be soon—England will not be so desperately and humiliatingly “out of it,” as is the case at present, in the great task of selecting from and annotating the literature of the world.

Details

New Library World, vol. 5 no. 10
Type: Research Article
DOI: https://doi.org/10.1108/eb008854
ISSN: 0307-4803

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