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Article
Publication date: 2 October 2019

David Shepherd, Emma Beatty, Mark Button and Dean Blackbourn

The purpose of this paper is to explore the impact of media coverage on offenders convicted of occupational fraud and corruption in the UK. It examines the extent of media…

Abstract

Purpose

The purpose of this paper is to explore the impact of media coverage on offenders convicted of occupational fraud and corruption in the UK. It examines the extent of media coverage and provides insights into the experiences of offenders.

Design/methodology/approach

The study is based upon interviews with 17 convicted offenders, and on a content analysis of one national and two regional newspapers in the UK.

Findings

The findings suggest that offenders convicted of occupational crime and corruption are more likely to experience media coverage than previously assumed and that personal digital criminal legacies create long-term labels which lead to economic strains and social fractures that hinder productive reintegration into society.

Research limitations/implications

The research is limited by a small sample frame in the UK. Nevertheless, the findings suggest further research is required as they have important implications for privacy and rehabilitation.

Practical implications

In particular, offenders and their families need support in dealing with their personal digital criminal legacies, accessing their privacy rights and coping with the strains created by online stigmatisation. From a policy perspective, the existing regulatory framework that supports rehabilitation in the UK, especially the increasingly archaic Rehabilitation of Offenders Act 1974, requires close examination and debate to ensure it is fit for the digital era. The findings also suggest that policies, practices and responsibilities of the public sector in employing offenders need to be examined.

Originality/value

It is a rare study of white-collar offenders after their release from prison. The findings are of relevance to criminal justice policy makers, rehabilitation services and academics.

Details

Journal of Criminological Research, Policy and Practice, vol. 6 no. 1
Type: Research Article
ISSN: 2056-3841

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Article
Publication date: 2 June 2021

Peter Tickner and Mark Button

Cressey’s Fraud Triangle has been referenced in 8,584 studies and academic papers [1] and is a stalwart of training courses for accounting and audit practitioners and…

Abstract

Purpose

Cressey’s Fraud Triangle has been referenced in 8,584 studies and academic papers [1] and is a stalwart of training courses for accounting and audit practitioners and fraud investigators. The Fraud Triangle has endured for three decades in the academic and practitioner worlds. This study aims to explore the origins of Cressey’s Fraud Triangle and challenge its practical value to a fraud investigator.

Design/methodology/approach

This study has developed from analysis of a targeted literature review carried out as part of a wider study into occupational fraud and corruption.

Findings

Cressey’s name is intrinsically linked to the Fraud Triangle, although he never used the expression during his lifetime. Two of the three motivational factors identified by Cressey (1953) were developed from the earlier work of Svend Riemer (1941), who it is suggested should have equal billing with Donald Cressey for the concepts that led to the creation of the Fraud Triangle.

Practical implications

The paper illustrates the limitations of Cressey’s Fraud Triangle for practitioners.

Originality/value

Many academics and researchers have either misunderstood Cressey’s role in the development of the Fraud Triangle or been unaware of its true origins. Although the pioneering work of Riemer is referenced in a 2014 study on the Fraud Triangle by Alexander Schuchter and Michael Levi, to the best of the authors’ knowledge, this paper is the first to identify the influence of Riemer on Cressey’s thinking and the development of the Fraud Triangle.

Details

Journal of Financial Crime, vol. 28 no. 3
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 1 April 2019

Claire Nee, Mark Button, David Shepherd, Dean Blackbourn and Sharon Leal

This paper aims to present findings based on the psychological profile of 17 offenders who have been convicted of occupational fraud, bribery or related offences. It…

Abstract

Purpose

This paper aims to present findings based on the psychological profile of 17 offenders who have been convicted of occupational fraud, bribery or related offences. It provides findings on their specific psychological profiles using well-established psychological techniques to gauge personality. The study is also aimed to provide the foundations for further research on such profiles, which could eventually provide a screening tool to identify individuals who might be a higher risk of engaging in corrupt behaviours for organisations.

Design/methodology/approach

The research is based upon 17 interviews with white-collar offenders who were also asked to complete an Eysenck Personality Questionnaire to identify their profile.

Findings

This study postulates that sensation seeking, risk appetite, impulsivity and lower non-aggressive self-regulation dominate the E scale traits of white-collar offenders.

Originality/value

This paper is very much original in its design with few studies having been performed in this area.

Details

Journal of Financial Crime, vol. 26 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

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Article
Publication date: 1 February 1968

THAT is the title of a survey by the National Joint Advisory Council which has just been issued by the Ministry of Labour. Properly assimilated by both sides of industry…

Abstract

THAT is the title of a survey by the National Joint Advisory Council which has just been issued by the Ministry of Labour. Properly assimilated by both sides of industry it could become an important document for a country continually under pressure to increase productivity. In his Foreword the Minister of Labour says that the number of manual workers engaged on a shift system has increased by more than half in the last ten years and expects the trend to continue.

Details

Work Study, vol. 17 no. 2
Type: Research Article
ISSN: 0043-8022

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Article
Publication date: 1 February 1987

J.D. BOVEY and P.J. BROWN

Computers with graphics screens and pointing devices such as the ‘mouse’ provide the opportunity for highly interactive user interfaces. This paper describes some novel…

Abstract

Computers with graphics screens and pointing devices such as the ‘mouse’ provide the opportunity for highly interactive user interfaces. This paper describes some novel software for displaying documents on graphics screens: the software provides a fast and simple way for users to peruse documents and to examine the parts that interest them. One application of the software is as a front end to a document retrieval system, since it provides a way for users to identify quickly the records that are of relevance to them and to provide feedback between the user and the underlying retrieval system.

Details

Journal of Documentation, vol. 43 no. 2
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 1 December 1942

THE Funk Gerat 10 equipment is the latest standardized type, and is installed in all the later bombers and reconnaissance machines of the Luftwaffe.

Abstract

THE Funk Gerat 10 equipment is the latest standardized type, and is installed in all the later bombers and reconnaissance machines of the Luftwaffe.

Details

Aircraft Engineering and Aerospace Technology, vol. 14 no. 12
Type: Research Article
ISSN: 0002-2667

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Article
Publication date: 16 September 2011

Pradipta Biswas and Pat Langdon

The purpose of this paper is to design an adaptation algorithm to facilitate pointing in electronic interfaces by users with motor impairment.

Abstract

Purpose

The purpose of this paper is to design an adaptation algorithm to facilitate pointing in electronic interfaces by users with motor impairment.

Design/methodology/approach

First, the algorithm was optimized using a simulator, then the algorithm was validated through a user study involving seven motor‐impaired and six able‐bodied users and three different pointing devices.

Findings

The algorithm significantly reduces pointing time overall and most participants pointed quicker with the gravity well than without it.

Originality/value

The adaptation algorithm can significantly reduce pointing time for both motor and situational impairment.

Details

Journal of Assistive Technologies, vol. 5 no. 3
Type: Research Article
ISSN: 1754-9450

Keywords

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Article
Publication date: 1 February 2002

Paul Louie Fletcher SR

Presents, at some length, the story of the writer’s father, sharing the history and experiences of a generation who prospered in the Chinese laundry industry. Chronicles…

Abstract

Presents, at some length, the story of the writer’s father, sharing the history and experiences of a generation who prospered in the Chinese laundry industry. Chronicles the introduction of the wholesale shirt laundry, presenting new innovations and ideas and branching out into new regulated businesses in other fields, showing how emerging problems were tackled and overcome. Cites that most of the information is from memory, observation, letters and manuals. Considers the development and changes in the industry from 1930 to 1970, looking also at the accompanying changes in standards of living.

Details

Management Research News, vol. 25 no. 2
Type: Research Article
ISSN: 0140-9174

Keywords

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Article
Publication date: 21 September 2015

Mark Button, Alison Wakefield, Graham Brooks, Chris Lewis and David Shepherd

– The purpose of this paper is to illustrate the ways in which contemporary organisations are imposing their own private sanctions on fraudsters.

Abstract

Purpose

The purpose of this paper is to illustrate the ways in which contemporary organisations are imposing their own private sanctions on fraudsters.

Design/methodology/approach

The research draws on primary data from interviews with counter fraud practitioners in the UK, secondary sources and case examples.

Findings

Such developments have been stimulated, at least in part, by the broader limitations of the criminal justice system and in particular a “fraud bottleneck”. Alongside criminal sanctions, many examples are provided of organisations employing private prosecutions innovative forms of civil sanction and “pseudo state” sanctions, most commonly civil penalties comparable to fines.

Research limitations/implications

Such changes could mark the beginning of the “rebirth of private prosecution” and the further expansion of private punishment. Growing private involvement in state sanctions and the development of private sanctions represents a risk to traditional guarantees of justice. There are differences in which comparable frauds are dealt with by corporate bodies and thus considerable inconsistency in sanctions imposed. In contrast with criminal justice measures, there is no rehabilitative element to private sanctions. More research is needed to assess the extent of such measures, and establish what is happening, the wider social implications, and whether greater state regulation is needed.

Practical implications

Private sanctions for fraud are likely to continue to grow, as organisations pursue their own measures rather than relying on increasingly over-stretched criminal justice systems. Their emergence, extent and implications are not fully understood by researchers and therefore need much more research, consideration and debate. These private measures need to be more actively recognised by criminal justice policy-makers and analysts alongside the already substantial formal involvement of the private sector in punishment through prisons, electronic tagging and probation, for example. Such measures lack the checks and balances, and greater degree of consistency as laid out in sentencing guidelines, of the criminal justice system. In light of this, consideration needs to be given to greater state regulation of private sanctions for fraud. More also needs to be done to help fraudsters suffering problems such as debt or addiction to rebuild their lives. There is a strong case for measures beyond the criminal justice system to support such fraudsters to be created and publicly promoted.

Originality/value

The findings are of relevance to criminal justice policy-makers, academics and counter fraud practitioners in the public and private sectors.

Details

Journal of Criminological Research, Policy and Practice, vol. 1 no. 3
Type: Research Article
ISSN: 2056-3841

Keywords

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Article
Publication date: 1 October 1961

BEFORE the war Japanese industry concentrated on the production of large quantities of cheap articles. Today it is so quality‐conscious that every week there is a…

Abstract

BEFORE the war Japanese industry concentrated on the production of large quantities of cheap articles. Today it is so quality‐conscious that every week there is a Government broadcast to the whole nation to stress to workers and management the fact that quality control is the business of everybody. The six countries which comprise the Common Market are equally pressing ahead with the same subject, intent upon supplying the customer with what he requires at the price he is ready to pay.

Details

Work Study, vol. 10 no. 10
Type: Research Article
ISSN: 0043-8022

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