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Article
Publication date: 2 April 2024

Salem Alhababsah and Ala’a Azzam

This study aims to investigate the extent to which audit committee (AC) members who are formally independent are truly independent in practice, and what challenges they face that…

Abstract

Purpose

This study aims to investigate the extent to which audit committee (AC) members who are formally independent are truly independent in practice, and what challenges they face that undermine their independence.

Design/methodology/approach

The study utilizes semi-structured interviews with 18 members of the AC in Jordan.

Findings

The responses indicate that AC is mostly labelled as independent but fails to play an effective monitoring role due to different institutional factors. These factors include family ownership, government ownership, culture, compensation package and the lack of qualified directors.

Research limitations/implications

This research addresses this gap by presenting qualitative evidence from a civil law jurisdiction, featured by a developing financial market, a prevalence of family businesses, limited investor protection and a low risk of litigation. Additionally, this study aims to rectify the current imbalance between qualitative and quantitative studies on AC and bridge the gap between research conducted in developed countries and their developing counterparts.

Practical implications

This study offers valuable insights for regulatory authorities to engage in a more profound contemplation of extant governance regulations. Also, this study offers useful feedback for nomination committees of public companies, and it also has an implication for shareholders as they rely on independent directors to protect their investment. Furthermore, implications of the findings derived from this research possess the potential for generalization to other developing nations characterized by akin institutional contexts, notably encompassing the countries situated in the Middle East and North Africa (MENA) region.

Originality/value

This research introduces novel qualitative empirical evidence from a distinctive jurisdiction governed by civil law, thereby enriching the existing scholarly discourse. It also contributes to the AC literature by suggesting that it is not only the existence of conventionally independent ACs that affect the integrity of financial statements, but also the absence of social ties and other contextual obstacles.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 23 August 2023

Nicholas Scurich

Research on women who sexually abuse children is relatively scarce and tends to rely on small or unrepresentative convenience samples. The purpose of the current descriptive study…

Abstract

Purpose

Research on women who sexually abuse children is relatively scarce and tends to rely on small or unrepresentative convenience samples. The purpose of the current descriptive study is to examine characteristics female perpetrators of child sexual abuse using a large and contemporary dataset.

Design/methodology/approach

This study analyzes data collected by the National Child Abuse and Neglect Data System, which is a census of all child protective services investigations or assessments conducted in all 50 states, as well as in the District of Columbia and Puerto Rico from October 1, 2018, to September 30, 2019.

Findings

Only substantiated cases of sexual abuse were analyzed (n = 51,442 cases). Overall, 7.6% of the perpetrators were female, though the percentage of female perpetrators varied dramatically across states from less than 1% to over 36%. Female perpetrators tended to have younger victims than did male perpetrators. For children aged 2 or less, female perpetrators constituted approximately 20% of the abusers. Female perpetrators were more likely to victimize male and female children, whereas male perpetrators predominantly had female victims. More female perpetrators had a prior finding of maltreatment than did male perpetrators (32.3% vs 23.5%).

Research limitations/implications

These findings add to the limited research base on female perpetrators of child sexual abuse and highlight avenues for further research into the differences between male and female sexual abusers.

Originality/value

This study is a replication of previous research but also provides additional novel findings.

Details

Journal of Criminal Psychology, vol. 13 no. 4
Type: Research Article
ISSN: 2009-3829

Keywords

Book part
Publication date: 14 December 2023

Martine Herzog-Evans

Following the ‘Sarkozy’ era (2007–2012), France has engaged in ‘zero-tolerance’ policies, which have brought an increasing number of people into the criminal justice system (CJS)…

Abstract

Following the ‘Sarkozy’ era (2007–2012), France has engaged in ‘zero-tolerance’ policies, which have brought an increasing number of people into the criminal justice system (CJS). In an already extremely impoverished CJS, these policies have led to serious financial problems and have made an already existing prison overcrowding problem worse. Consequently, the CJS has gradually opted for a McDonald (Ritzer, 2019; Robinson, 2019) type of offender processing, whether in prosecutor-led procedures (representing roughly half of all penal procedures: Ministry of Justice, 2019) or in the sentencing phase (Danet, 2013). A similar trend has been found in probation and in prisoner release (in French: ‘sentences’ management).

The prison and probation services, which merged in 1999, have since then been in a position to benefit from the 1958 French Republic Constitution, which places the executive in a dominant position and notably allows it to draft the bills presented to a rather passive legislative power (Rousseau, 2007) and even to enjoy its own set of normative powers (‘autonomous decrees’ – Hamon & Troper, 2019). By way of law reforming (2009, 2014, and 2019 laws), the prison and probation services have thus embraced the McDonaldisation ethos. Their main obsession has been to early release as many prisoners as possible in order to free space and to accommodate more sentenced people. To do so, the prison services have created a series of so-called ‘simplified’ early release procedures, where prisoners are neither prepared for nor supported through release, where they are deprived of agency and where due process and attorney advice are removed. Behind a pretend rehabilitative discourse, the executive is only interested in efficiently flushing people out of prison; not about re-entry efficacy. As Ritzer (2019) points out, McDonaldisation often leads to counter-productive or absurd consequences. In the case of early release, the stubborn reality is that one cannot bypass actually doing the rehabilitative and re-entry work. I shall additionally argue that not everything truly qualifies as an early release measure (Ostermann, 2013). Only measures which respect prisoners’ agency prepare them for their release, which support them once they are in the community, which address their socio-psychological and criminogenic needs, and which are pronounced in the context of due process and defence rights truly qualify as such. As it is, French ‘simplified’ release procedures amount to McRe-entry and mass nothingness.

Details

Punishment, Probation and Parole: Mapping Out ‘Mass Supervision’ In International Contexts
Type: Book
ISBN: 978-1-83753-194-3

Keywords

Article
Publication date: 1 September 2023

Mohammad Noman and Ruman Xu

This study aimed to explore the underlying reasons for student silence in EMI classrooms and identify the coping strategies employed by students and teachers.

Abstract

Purpose

This study aimed to explore the underlying reasons for student silence in EMI classrooms and identify the coping strategies employed by students and teachers.

Design/methodology/approach

Employing qualitative case study methods, in-depth semi-structured interviews and focus group discussions were conducted with both teachers and students. Thematic analysis was used for the findings.

Findings

Thematic analysis of the data revealed four primary reasons for student silence, and several effective coping strategies used by students and teachers to mitigate this challenge.

Research limitations/implications

The findings provide a comprehensive understanding of the phenomenon of silence among Chinese undergraduate students in English as a medium of instruction classrooms and offer valuable insights to students and teachers to adapt and succeed in these challenging environments.

Originality/value

The originality of this study lies in the fact that this is among the few studies conducted on students from a foreign branch campus of an American university in China that explores the explores the phenomenon of silence of Chinese students in such universities.

Details

Asian Education and Development Studies, vol. 12 no. 4/5
Type: Research Article
ISSN: 2046-3162

Keywords

Abstract

Details

Male Rape Victimisation on Screen
Type: Book
ISBN: 978-1-80262-017-7

Article
Publication date: 19 October 2023

Kay Lynn Stevens, Dara Mojtahedi and Adam Austin

This study aims to examine whether country of residence, sex trafficking attitudes, complainant gender, juror gender and right-wing authoritarianism (RWA) influenced juror…

Abstract

Purpose

This study aims to examine whether country of residence, sex trafficking attitudes, complainant gender, juror gender and right-wing authoritarianism (RWA) influenced juror decision-making within a sex trafficking case.

Design/methodology/approach

Jury-eligible participants from the USA and the UK participated in an online juror experiment in which an independent group design was used to manipulate the complainant’s gender. Participants completed the juror decision scale, the sex trafficking attitudes scale and the RWA scale.

Findings

Sex trafficking attitudes predicted the believability of both the defendant and complainant. Greater negative beliefs about victims predicted greater defendant believability and lower complainant believability. US jurors reported greater believability of both the complainant and defendant, and RWA was associated with greater defendant believability. However, none of the other factors, including complainant and juror gender, predicted participants’ verdicts. The findings suggest juror verdicts in sex trafficking cases may be less influenced by extra-legal factors, although further research is needed, especially with a more ambiguous case.

Originality/value

This is one of the few cross-cultural comparison studies in the area of jury decision-making, specifically regarding sex trafficking cases. The findings indicated that US participants held more problematic attitudes about sex trafficking than their UK counterparts, although all participants held problematic attitudes about sex trafficking. However, those attitudes did not affect verdict formation about either a male or female complainant. Participants who were more knowledgeable about sex trafficking reported greater complainant believability, suggesting that educational interventions may provide greater support for victims in court.

Details

Journal of Criminal Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2009-3829

Keywords

Article
Publication date: 19 October 2023

Rasha Kassem and Elisabeth Carter

This paper aims to systematically review over two decades of academic articles on romance fraud to provide a holistic insight into this crime and identify literature gaps.

Abstract

Purpose

This paper aims to systematically review over two decades of academic articles on romance fraud to provide a holistic insight into this crime and identify literature gaps.

Design/methodology/approach

More than two decades of peer-reviewed academic journal articles from 2000 to 2023 were systematically reviewed using multiple search engines and databases for relevant papers, identified through searches of paper titles, keywords, abstracts and primary texts.

Findings

The findings reveal 10 themes: i) the definitions and terminology of romance fraud; ii) romance fraud’s impact on victims; iii) the profile of romance fraud criminals and victims; iv) romance fraud methods and techniques; v) why victims become susceptible to romance fraud; vi) the psychology of romance fraud criminals; vii) the links between romance fraud and other crimes; viii) the challenges of investigating romance fraud; ix) preventing romance fraud and protecting victims; and x) how romance fraud victims can be supported.

Practical implications

The paper reveals implications regarding the future direction of policy and strategy to address the pervasive low reporting rates and narratives of shame bound with victims of this crime.

Originality/value

Romance fraud is a serious crime against individuals with impacts beyond financial losses. Still, this fraud type is under-researched, and the literature lacks a holistic view of this crime. To the best of the authors’ knowledge, this is the first systematic literature review providing a holistic view of romance fraud. It combines evidence across the academic landscape to reveal the breadth and depth of the current work concerning romance fraud and identify gaps in the understanding of this fraud crime.

Details

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

Keywords

Article
Publication date: 22 March 2023

Yasmin Richards, Mark McClish and David Keatley

The purpose of this paper is to address the complexity of missing persons cases and highlight the linguistic differences that arise in this type of crime. Missing persons cases…

Abstract

Purpose

The purpose of this paper is to address the complexity of missing persons cases and highlight the linguistic differences that arise in this type of crime. Missing persons cases are typically very complex investigations. Without a body, crime scene forensics is not possible, and police are often left only with witness and suspect statements. Forensic linguistics methods may help investigators to prioritise or remove suspects. There are many competing approaches in forensic linguistic analysis; however, there is limited empirical research available on emerging methods.

Design/methodology/approach

This research investigates Statement Analysis, a recent development in linguistic analysis that has practical applications in criminal investigations. Real-world statements of individuals convicted of or found to be not guilty of their involvement in missing persons cases were used in the analyses. In addition, Behaviour Sequence Analysis was used to map the progressions of language in the suspects' statements.

Findings

Results indicated differences between the guilty and innocent individuals based on their language choices, for example, guilty suspects in missing [alive] cases were found more likely to use passive language and vague words because of high levels of cognitive load associated with the several types of guilty knowledge suspects in missing persons cases possess. Of particular interest is the use of untruthful words in the innocent suspects’ statements in missing [murdered] cases. While typically seen in deceptive statements, untruthful words in innocent statements may result because of false acquittals.

Originality/value

This research provides some support for Statement Analysis as a suitable approach to analysing linguistic statements in missing persons cases.

Details

Journal of Criminal Psychology, vol. 13 no. 4
Type: Research Article
ISSN: 2009-3829

Keywords

Article
Publication date: 18 July 2023

John C. Navarro and Michael A. Hansen

The purpose of this study is to explore the ideological gaps on police use of force.

Abstract

Purpose

The purpose of this study is to explore the ideological gaps on police use of force.

Design/methodology/approach

In a national-level survey distributed via Mechanical Turk (MTurk) (n = 979), the authors explore the role that respondents' political ideology plays in the approval of police use of force across a range of scenarios.

Findings

Across all scenarios, self-identified conservative respondents maintain strong approval of police use of force. In comparison, liberal respondents provide more variance in their views on approval of police use of force based on the scenario. The scenarios where there are small gaps in approval between the two ideologies are when reasonable force is used toward a violent threat.

Social implications

There are specific circumstances where the messaging surrounding use of force can create agreement (reasonable) or disagreement (excessive) among conservatives and liberals.

Originality/value

Conservatives and liberals demonstrate gaps across an even larger set of use of force scenarios.

Details

Policing: An International Journal, vol. 46 no. 5/6
Type: Research Article
ISSN: 1363-951X

Keywords

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