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1 – 10 of over 2000Michael A. Hansen, John C. Navarro and Sierra A. Malvitz
The purpose of this study is to explore the availability of information on law enforcement websites in the state of Wisconsin.
Abstract
Purpose
The purpose of this study is to explore the availability of information on law enforcement websites in the state of Wisconsin.
Design/methodology/approach
The study conducted a content analysis of all 179 county and municipal local law enforcement agency websites within Wisconsin. The authors then implemented a comparative analysis that explored whether the quantity and quality of information available on law enforcement websites are similar to those of local governments and school districts. The authors then estimated models to test whether there is a relationship between the population size served and gender distribution of law enforcement departments to the availability of information on law enforcement websites.
Findings
Law enforcement websites contain a noticeable lack of information. The finding is even more apparent when comparing law enforcement websites to the websites of local governments and school districts. Finally, the authors show a positive link between information sharing on law enforcement websites and the proportion of the civilian staff at an agency that are women.
Originality/value
Past studies that reviewed the make-up of law enforcement websites analyzed large law enforcement departments rather than local law enforcement departments, which notably represent the majority of most law enforcement departments. The authors also explicitly demonstrate that the commitment to information sharing is lagging within law enforcement websites compared to local-level governments. Future scholarship and law enforcement departments may benefit from exploring the employment of female civilians.
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Dimitra Topali and Harilaos N. Psaraftis
The International Maritime Organization has decided that as of 1.1.2020, SOx content in a ship’s emissions should be no more than 0.5 per cent. The purpose of this paper is to…
Abstract
Purpose
The International Maritime Organization has decided that as of 1.1.2020, SOx content in a ship’s emissions should be no more than 0.5 per cent. The purpose of this paper is to address the various challenges expected to arise from the enforcement of the global cap sulfur regulation.
Design/methodology/approach
The authors outline various enforcement options and present a model that calculates the profits from noncompliance in the high seas, so as to help determine the level of fines that could be imposed in case of violation.
Findings
The main finding is that a harmonized system of fines, which are more than potential savings from cheating, would be a strong deterrent for compliance.
Originality/value
To the authors’ knowledge, no paper in the maritime literature on sulfur regulations has focused on enforcement as of yet.
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This chapter argues that the Americanisation of online policing has questionable impacts in Australian prosecutions involving drugs obtained and distributed through dark web…
Abstract
This chapter argues that the Americanisation of online policing has questionable impacts in Australian prosecutions involving drugs obtained and distributed through dark web cryptomarkets. The authors describe several Australian prosecutions of mid- and low-level dealers who have accessed drugs through the dark web and contrast these with the United States (US) case against the cryptomarket, AlphaBay. The discussion in this study emphasises how Australian police and courts view the relative weight of dark web activity associated with the domestic and transnational supply of illicit drugs that result in formal prosecutions. The authors suggest that large-scale forms of online and dark web police surveillance undertaken by US enforcement agencies reflect Ethan Nadelmann’s (Cops across borders: the internationalization of US criminal law enforcement, University Park: Pennsylvania State University Press, 1993) thesis on the Americanisation of global policing through transnational communications networks. The authors then explain how key elements of transnational dark web drug supply appear to have a marginal bearing on criminal investigations into low- and mid-level traffickers in Australia, which rely on conventional surveillance tactics to identify clandestine mail pickups, physical distribution methods, and irregular money trails. However, the authors then illustrate how the Americanisation of online policing that targets high-level entrepreneurs and seeks to dismantle or eliminate dark web cryptomarkets has important implications on Australian reforms aimed at enhancing online surveillance powers to target a range of crimes that are often wrongly associated with illicit drug cryptomarkets. The authors conclude by demonstrating how intensive dark web surveillance has limited direct impact on routine drug policing in Australia, with dark web communications simply another medium for facilitating the physical detection of illicit transnational drug transactions.
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Francesca Rossignoli, Riccardo Stacchezzini and Alessandro Lai
European countries are likely to increasingly adopt integrated reporting (IR) voluntarily, after the 2014/95/EU Directive is revised and other initiatives are implemented…
Abstract
Purpose
European countries are likely to increasingly adopt integrated reporting (IR) voluntarily, after the 2014/95/EU Directive is revised and other initiatives are implemented. Therefore, the present study provides insights on the relevance of IR in voluntary contexts by exploring analysts' reactions to the release of integrated reports in diverse institutional settings.
Design/methodology/approach
Drawing on voluntary disclosure theory, a quantitative empirical research method is used to explore the moderating role of country-level institutional characteristics on the associations between voluntary IR release and analyst forecast accuracy and dispersion.
Findings
IR informativeness is not uniform in the voluntary context and institutional settings play a moderating role. IR release is associated with increased consensus among analyst forecasts. However, in countries with weak institutional enforcement, a reverse association is detected, indicating that analysts rely largely on IR where the institutional setting strongly protects investors. Although a strong institutional setting boosts the IR release usefulness in terms of accuracy, it creates noise in analyst consensus.
Research limitations/implications
Academics can appreciate the usefulness of voluntary IR across the institutional enforcement contexts.
Practical implications
Managers can use these findings to understand opportunities offered by IR voluntary release. The study recommends that policymakers, standard setters and regulators strengthen the institutional enforcement of sustainability disclosure.
Originality/value
This study is a unique contribution to recent calls for research on the effects of nonfinancial disclosure regulation and on IR “impacts”. It shows on the international scale that IR usefulness for analysts is moderated by institutional patterns, not country-level institutional characteristics.
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Ana Martínez-Catena, Montse Subirana-Malaret and Falgars Subirana-Malaret
Law enforcement agencies and police officers' efforts were crucial to oversee the public health measures and legal regulations introduced during the Covid-19 pandemic. The study…
Abstract
Purpose
Law enforcement agencies and police officers' efforts were crucial to oversee the public health measures and legal regulations introduced during the Covid-19 pandemic. The study had two objectives: to examine the strategies implemented by law enforcement agencies in Catalonia (Spain) to monitor the pandemic and to explore the adverse working conditions of police officers and their personal difficulties during the state of alarm.
Design/methodology/approach
A total of 96 experienced police officers completed a closed-ended, anonymous online survey. In addition, complementary information was collected about the management of law enforcement agencies through open interviews. A descriptive analysis was carried out and the association between variables was explored.
Findings
In general terms, law enforcement agencies managed the uncertainty of the situation, with a focus on official information and communication channels between officers. However, many difficulties were reported by the police officers, such us inconsistency between rules, lack of preventive material or changes in work schedules. Besides, the officers' main concern, beyond the emotional impact suffered during this period, was the possibility of being infected or infecting others.
Practical implications
The congruence between the job requirements and resources, as well as the increase of communication channels during situations of high risk are important variables to assure good job development and personal satisfaction of police officers.
Originality/value
To the knowledge of the authors, at the time of writing this paper, this is the first study in Spain to explore the management of law enforcement agencies and police officers' personal experiences during the Covid-19.
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This paper aims to draw attention to a broad range of experimental institutional initiatives which operate in the absence of a global antitrust regime. The purpose of this paper…
Abstract
Purpose
This paper aims to draw attention to a broad range of experimental institutional initiatives which operate in the absence of a global antitrust regime. The purpose of this paper is to offer food for thought to scholars in other fields of international trade law facing challenges from divergent national regimes.
Design/methodology/approach
Taking inspiration from political science literature on institutions, this paper crafts a broad analytical lens which captures various organisational forms (including networks), codes (including soft law) and culture (including epistemic communities). The strength and shortcomings of traditional “bricks and mortar” institutions such as the European Union (EU) and General Agreement Tariffs and Trade/World Trade Organisation are first examined. Then, the innovative global network of International Competition Network (ICN) is analysed.
Findings
It highlights the value of the global antitrust epistemic community in providing a conducive environment for extensive recourse to “soft law”. Examples from the EU and the ICN include measures which find expression in enforcement tools and networks. These initiatives can be seen as experimental responses to the challenges of divergent national antitrust regimes.
Research limitations/implications
It is desktop research rather than empirical field work.
Practical implications
To raise awareness outside the antitrust scholarly community of the variety of experimental institutional initiatives which have evolved, often on a soft law basis, in response to the challenges experienced by national enforcement agencies and businesses operating in the absence of a global antitrust regime.
Originality/value
It offers some personal reflections on the ICN from the author’s experience as a non-governmental advisor. It draws attention to the ICN’s underappreciated range of educational materials which are freely available on its website to everyone. It submits that the ICN template offers interesting ideas for other fields of international trade law where a global regime is unrealisable. The ICN is a voluntary virtual network of agencies collaborating to agree ways to reduce clashes among national regimes. Its goal of voluntary convergence is portrayed as standardisation rather than as absolute congruence. Even if standardisation of norms/processes is too ambitious a goal in other fields of international trade law, the ICN model still offers inspiration as an epistemic community within an inclusive and dynamic forum for encouraging debate and creating a culture of learning opportunities where familiarity and trust is fostered.
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Domenico Campa, Alberto Quagli and Paola Ramassa
This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.
Abstract
Purpose
This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.
Design/methodology/approach
This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.
Findings
The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.
Research limitations/implications
This study outlines directions for future accounting research on fraud.
Practical implications
The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.
Originality/value
This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.
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Gordon Abner, Cullen C. Merritt and Rachel Boggs
This study explores the benefits of accreditation from the Commission on Accreditation for Law Enforcement Agencies (CALEA), according to those who are engaged in the practice.
Abstract
Purpose
This study explores the benefits of accreditation from the Commission on Accreditation for Law Enforcement Agencies (CALEA), according to those who are engaged in the practice.
Design/methodology/approach
The authors collected data through open-ended, semi-structured telephone interviews. The authors analyzed the data using an inductive methodology.
Findings
The authors found that CALEA police accreditation enhances organizational learning through the development of knowledge brokers, the creation of communities of practice, support for knowledge repositories, support for knowledge managers and greater levels of transparency.
Originality/value
This qualitative study, which focuses on the perceptions and experiences of those involved in the CALEA process, provides a valuable complement to the quantitative literature on accreditation by shedding light on the organizational learning resulting from accreditation.
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Ben Odigbo, Felix Eze, Rose Odigbo and Joshua Kajang
Background: This work is a situation analysis of reported human rights abuses that have characterized the COVID-19 controls and lockdown in some countries of the world. This is as…
Abstract
Background: This work is a situation analysis of reported human rights abuses that have characterized the COVID-19 controls and lockdown in some countries of the world. This is as documented by reliable mass media sources, relevant international organizations and human rights non-governmental organizations between January 2020 to April 2020.
Methods: A combined content analysis, critical analysis, and doctrinal method is applied in this study in line with the reproducible research process. It is a secondary-data-based situation analysis study, conducted through a qualitative research approach.
Findings: The findings revealed among other things that: COVID-19 lockdowns and curfews' enforcement by law enforcement officers contravened some people's fundamental human rights within the first month. Security forces employed overt and immoderate forces to implement the orders. The lockdown and curfew enforcements were not significantly respectful of human life and human dignity. The COVID-19 emergency declarations in some countries were discriminatory against minorities and vulnerable groups in some countries.
Research limitations/implications: This report is based on data from investigative journalism and opinions of the United Nations and international human rights organizations, and not on police investigations or reports. The implication of the study is that if social marketing orientations and risk communication and community engagement attitudes were given to the law enforcement officers implementing the COVID-19 lockdowns and or curfews, the human rights and humanitarian rights breaches witnessed would have been avoided or drastically minimized.
Originality: The originality of this review is that it is the first to undertake a situation analysis of the COVID-19 lockdowns and curfews human rights abuses in some countries. The study portrayed the poor level of social marketing orientations and risk communication and community engagement attitudes amongst law enforcement officers, culminating in the frosty police-public relationships.
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Aqmarina Vaharani Paramaduhita and Elia Mustikasari
The purpose of this paper is to determine what factors may affect taxpayer (TP) compliance.
Abstract
Purpose
The purpose of this paper is to determine what factors may affect taxpayer (TP) compliance.
Design/methodology/approach
This research uses five independent variables such as income, TP’s perception on tax penalties, law and enforcement, fair tax treatment and the use of tax money in a transparent and accountable way. The dependent variable is the compliance of individual TPs non-employees. The data used are primary data obtained from questionnaires on KPP Surabaya Rungkut and processed using a multiple linear regression method with SPSS 21.0 Software for Windows.
Findings
The results show that partially income does not affect the compliance of individual TP non-employees; however, four other independent variables on the TP’s perception of penalties, law enforcement, tax treatment and the use of tax money simultaneously had a positive effect.
Originality/value
All independent variables had a positive effect on compliance by individual TP non-employees on KPP Surabaya Rungkut.
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