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This paper aims to discuss criminogenic elements and processes inherently presented in business organisations that affect the emergence of crime committed in or by business organisations.

This conceptual paper, based on relevant literature regarding a range of crime-coercive and crime-facilitative elements and forces that promote corporate crime, considers business organisations as a cogent unit of analysis to discuss the causation and origin of corporate crime.

Business organisations are, per se, criminogenic, i.e. companies are latently prone to committing crime, but are not necessarily criminal. By seeking to achieve commercial goals, companies can unintentionally create an atmosphere that invites crimes and unethical conduct. Organisational criminality is not primarily influenced by deviance in individual behaviour, but is a product of the organisation’s criminogenic settings and environment. Criminal activity arises from contact with criminogenic systems and employees’ adaption to organisational behaviours that do not meet the highest ethical and moral standards.

This is a theoretical analysis, lacking empirical research.

This study can help anti-fraud and compliance practitioners to develop anti-fraud strategies to prevent corporate crime at its source and further discussion on the causes of corporate misconduct and progresses the debate on the sources of illegal and unethical behaviour displayed in, and by, business organisations.

This paper highlights intrinsic features of business organisations that influence companies and employees to engage in illegal activities, malpractice and unethical behaviour and provides a conceptual framework and insights into the realm of inherent criminogenesis within business organisations and how this is shaped by organisations themselves.

The purpose of this paper is to see to what extent Hans-Georg Gadamer’s hermeneutic philosophy could be used to unveil how corporate discourse about financial crimes (in codes of ethics) is closely linked to the process of understanding.

Corporate ethical discourse of 20 business corporations will be analyzed, as it is conveyed within their codes of ethics. The companies came from five countries (USA, Canada, France, Switzerland and Brazil). In the explanatory study, the following industries were represented (two companies by industry): aircrafts/trains, military, airlines, recreational vehicles, soft drinks, cigarettes, pharmaceuticals, beauty products, telecommunications and banks.

Historically-based prejudices in three basic narrative strategies (silence, chosen items and detailed discussion) about financial crimes are related to the mindset, to the basic outlook on corporate self-interest or to an absolutizing attitude.

The historically-based prejudices that have been identified in this explanatory study should be analyzed in longitudinal studies.

The historically-based prejudices that have been identified in this explanatory study should be analyzed in longitudinal studies. Historically-based prejudices could be strengthened by the way corporate codes of ethics deal with financial crimes. They could, thus, have a deep impact on the organizational culture in the long-run.

The paper analyzes the way corporate codes of ethics use given narrative strategies to address financial crimes issues. It also unveils historically-based prejudices that follow from the choice of one or the other narrative strategy.

Studies of police organizations typically involve examining predictors consistent with structural contingency theory while comparatively fewer have examined the applicability of institutional theory. The purpose of the current study is to examine the influence of institutional factors on the elaboration of organizational structure, specifically the incorporation of a crime analysis unit into a police organization's structure.

Data were obtained using a 2002 mail survey of law enforcement agencies focusing on the crime analysis function and environmental factors influencing the organization of that function. Additional information complementing the survey data was obtained through telephone interviews with representatives from 12 of the surveyed departments.

Multivariate results show that, consistent with contingency theory, size is an important predictor of structural elaboration. Analyses and interview responses suggest that institutional factors, particularly accreditation standards, may play some role in shaping organizational structures.

The survey was returned by 160 agencies for a response rate of 56 percent but analyses were based on relatively small samples of 67‐77 agencies. Telephone interviews were conducted using a purposive, non‐probability sampling method.

The results of this exploratory study provide insight into factors contributing to the adoption of structures and strategies in policing.

The research is one of only a small number of studies in policing to explicitly test propositions derived from institutional theory, particularly the concept of institutional isomorphism.

The concept of “value network” makes clear that the mission of business corporations cannot be isolated from three basic elements: making profits, responding to customers' needs, reacting to competitors. Too often, value networks are seen as neutral factors in the way corporate crimes are committed. Value networks are usually considered as morally neutral conditioning factors, while it is not the case. The purpose of this paper is to explain how value networks should be closely linked to any crime prevention system.

Christensen's notion of value networks will be used in order to see if corporate crimes constitute a dysfunction of value networks. The most important “traditional” antecedents of corporate crime will be analyzed.

Both financial performance and growth rate are reflecting a deep concern for profitability. The level of market concentration not only reveals the structure of the market itself but also the way competitors react one to each other (particularly, through mergers and acquisitions). In both cases, what is unveiled is the capacity of value networks to enhance ethical as well as unethical practices. The way competitors react one to another, as component of the industry concentration, actually reveals how value networks are morally unsettled when such reaction could influence organizations to commit corporate crimes.

The originality of this paper is to reveal how changing corporate culture could redefine the moral boundaries of value networks within the organization.

The purpose of this paper is to explore organized crime on Wall Street and expose the lack of regulatory control thus impacting upon innocent investors in the money market. Organized crime has for many years reaped rewards from unsuspecting investors. This exploration, however, aims to turn away from organized and focus on organizational crime. Specifically, the “highly respected” investor Bernard Madoff.

This paper examines the impact upon innocent investors of the US Securities and Exchange Commission's (SEC) response to repeated efforts by a whistle blower to investigate an “alleged” out‐of‐control “Ponzi” scheme.

Bernard Madoff's multi‐billion dollar Ponzi scheme was never uncovered by the SEC. The fact is that the economic recession did the SEC's work. The SEC appeared to be willfully blind. Without the economic recession, some suggest that the Madoff Ponzi scheme might have involved close to 100 billion dollars.

The SEC's regulatory effectiveness in regulating the financial industry was found wanting for over ten years. No regulatory agency ever determined Madoff to be in serious violation of any laws, hence others within the financial industry continued to engage in similar illicit organizational activity. The question remains whether regulatory agencies have learned a lesson from the Madoff episode or is the organizational Ponzi scheme alive and well?

The purpose of this paper is to understand what, how, and why financial crime, to stimulate know‐what, know‐how, and know‐why, there is a need for theory development.

In the context of financial crime, the paper searched theoretical explanations in three streams of research. One stream of research is labeled behavioral theories of financial crime where theories were developed explicitly to explain individualistic aspects of financial crime. Another stream of research is labeled organizational theories of financial crime where theories were developed to explain organizational phenomena of financial crime. A third stream of research is labeled managerial theories of financial crime, where general management theories were applied to the phenomenon of financial crime.

A number of theoretical perspectives on financial crime are identified from the literature review.

Future case studies will empirically have to illustrate and validate theories of financial crime.

This paper presents an overview of theories useful for further conceptual as well as empirical research into financial crime.

Corporate crimes are crimes committed in the course of otherwise legitimate working procedures in respectable organisations. Although corporate crimes can cause many forms of physical, moral and financial damage, in practice the administration of criminal justice is rather lenient. Should the harmful behaviour of corporations be curbed by the intensification of criminal justice? In this paper the author rejects this option. He prefers fostering the social responsiveness of organisations, i.e. strengthening the ability of organisations to comply with existing social expectations. Responsive means that these expectations are properly assessed and are taken into account in the decision‐making. The author specifies two conditions which determined the extent of responsiveness and proposes several strategies for responsive regulation. Responsive regulation is based upon negotiation and persuasion. Only in this context can penal sanctions be effective; responsive regulation in the shadow of criminal law.

The purpose of this paper is to develop and evaluate an integrated computer abuse model that incorporates both organizational abuse settings and the psychological processes of the abuser.

The paper developed an emote opportunity (EO) model through a comprehensive literature review and conducted a case study to evaluate the explanatory and prescriptive usefulness of the model.

The EO model helps explain the interaction between organization-centric factors and individual-centric factors. It also helps explain how potential computer abusers elicit an emotion process component that ultimately contributes to computer abuse behaviors. The model connects both organizational external regulation processes and individual internal regulation processes to emote process components of potential abusers.

The study considers only organizational computing resources as the target of computer abuse. The model is evaluated by historical data from a computer abuse case. Future research with contemporary empirical data would further evaluate these findings. Organizations should be aware of the opportunities they create for abuse and the emotional state-of-mind of potential abusers within organizations.

Organizations should take a holistic approach that incorporates personal emotions and organizational abuse opportunity settings to prevent computer abuse.

A multilevel, integrated EO model incorporating organizational environment and individual emotion processes provides an elaborated and holistic understanding of computer abuse. The model helps organizations consider the emotional state-of-mind of abusers as well as their organizational situation.

There has been a significant increase in the number of financial crime regulatory offences (as distinct from traditional fraud offences). The purpose of this paper is to address the question of how should those in positions of control and influence in management take steps to ensure the integrity of those under them and also the relevant conduct of their customers and clients in light of this proliferation.

The work, which is grounded in the field of criminology, uses a combination doctrinal (legal) and qualitative methods. Its emphasis is on mala prohibita (“wrong because they are prohibited”) offences rather than mala in se (“wrong or evil in itself”). The work situates regulatory offences within the broader criminological debate regarding financial crime. It then analyses and reviews the significance of the requirement for certainty in relation to mala prohibita offences. By reference to some Australian offences, the analysis moves to some offences where uncertainty manifests. Finally, the work proposes some practical ways in which those in positions of control and influence may provide certainty to those under them to ensure integrity.

The paper argues that a paramount step for those in positions of control and influence, in taking steps to ensure the integrity of those under them and also the relevant conduct of their customers and clients is to provide certainty with regard to the illicit activities relevant to their organisation to those persons under them. The work proposes some practical ways in which those in positions of control and influence may provide certainty to those under them to ensure integrity.

The work is novel because of its focus on regulatory mala prohibita offences rather than the traditional criminal law or mala in se offences (in relation to which there has been much more discussion).

Not all pressured, greedy, and opportunistic individuals actually commit white-collar crime. So what exactly is the common denominator for individuals to commit white-collar crime? This study investigates the propensity of an individual to commit white-collar crime and advances personality as an explanatory factor. Questionnaire survey data is collected from 357 undergraduate accounting students in a later year accounting course at a large university in Australia. Personality is measured using the Big Five Inventory. Support is provided for the view that individuals scoring lower in agreeableness and lower in conscientiousness have a higher propensity to commit white-collar crime. While no significant main effect associations emerged for extraversion, neuroticism, or openness to experience, inspection of individual parameter estimates revealed a significant negative association between neuroticism and propensity to commit white-collar crime but only in certain circumstances.