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Date: April 29, 2024 Mon
Time: 11:11 pm
Time: 11:11 pm
Results for white collar offenses
4 results foundAuthor: Belli, Roberta Title: Where Political Extremists and Greedy Criminals Meet: A Comparative Study of Financial Crimes and Criminal Networks in the United States Summary: Financial crime poses a serious threat to the integrity and security of legitimate businesses and institutions, and to the safety and prosperity of private citizens and communities. Experts argue that the profile of financial offenders is extremely diversified and includes individuals who may be motivated by greed or ideology. Islamic extremists increasingly resort to typical white-‐collar crimes, like credit card and financial fraud, to raise funds for their missions. In the United States, the far-‐right movement professes its anti-‐government ideology by promoting and using a variety of anti-‐tax strategies. There is evidence that ideologically motivated individuals who engage in financial crimes benefit from interactions with profit-‐driven offenders and legitimate actors that provide resources for crime in the form of knowledge, skills, and suitable co-‐offenders. This dissertation sheds light on the nexus between political extremism and profit-‐driven crime by conducting a systematic study of financial crime cases involving Islamic extremists, domestic far-‐rightists, and their non-‐extremist accomplices prosecuted by federal courts in 2004. Attribute and relational data were extracted from the U.S. Extremist Crime Database (ECDB), which is the first open-‐source relational database that provides information on all extremist crimes, violent and non-‐violent, ideological and routine crimes, since 1990. A descriptive analysis was conducted comparing schemes, crimes, and techniques used by far-‐rightists, Islamic extremists, and non-‐extremists, before moving into an in-‐depth social network analysis of their relational ties in co-‐offending, business, and family networks. The descriptive findings revealed considerable differences in the modus operandi followed by far-‐rightists and Islamic extremists as well as the prosecutorial strategies used against them. The subsequent exploratory and statistical network analyses, however, revealed interesting similarities, suggesting that financial schemes by political extremists occurred within similarly decentralized, self-‐organizing structures that facilitated exchanges between individuals acting within close-‐knit subsets regardless of their ideological affiliation. Meaningful interactions emerged between far-‐rightists and non-‐extremists involved in business ventures and within a tax avoidance scheme, indicating that the crime-‐extremism nexus was more prevalent within far-‐right settings compared to Islamic extremist ones. The findings were discussed in light of their implications for criminological theories, criminal justice and crime prevention policies, and methodological advances. Details: Dissertation, City University of New York, 2011. 464p. Source: Internet Resource: Accessed June 28, 2011 at: http://www.ncjrs.gov/pdffiles1/nij/grants/234524.pdf Year: 2011 Country: United States URL: http://www.ncjrs.gov/pdffiles1/nij/grants/234524.pdf Shelf Number: 121874 Keywords: Extremist GroupsFinancial CrimesFraudOrganized CrimeTax-EvasionTerrorismTerroristsWhite Collar CrimeWhite Collar Offenses |
Author: Keenan, Peter Title: Convictions for Summary Insolvency Offences Committed by Company Directors Summary: The Australian Securities and Investments Commission (ASIC) investigates and prosecutes certain strict liability criminal offences by directors before local and Magistrates’ courts across Australia. Until December 2011, ASIC made public the details of each successful case by periodically releasing conviction reports on its website and through media releases. In this paper, an analysis of the raw information in ASIC conviction reports for the five calendar years 2006 to 2010 is presented to provide statistical data on convictions and fines obtained by ASIC under its court-based enforcement activities, with an emphasis on insolvency offences. The analysis reveals that under its summary prosecution program, ASIC’s focus turned almost exclusively to insolvency crimes committed by directors of collapsed, insolvent companies, where they have failed to assist liquidators. The analysis reveals a trend toward fewer convictions (except in New South Wales) and smaller fines for these ‘fail-to-assist’ offences between 2006 and 2010. This paper also provides background information about the traditional role played by insolvency practitioners in detecting corporate crime and assisting with prosecution, as well as the character and significance of summary insolvency offences. It suggests that prosecution of these summary insolvency offences may be important to the integrity of Australia’s regime of corporate insolvency law. By arrangement with the Commonwealth Director of Public Prosecutions, ASIC is permitted to conduct its own prosecutions of what the Commonwealth Director of Public Prosecutions describes as minor regulatory offences against the Corporations Act 2001 (Cth) (the Act). Under this arrangement, ASIC commenced an expanded summary prosecutions program in 2002 and as part of this, received special funding for a Liquidator Assistance Program. ASIC’s first report on the outcomes of these initiatives showed that most of the convictions achieved between 2002 and 2005 were in respect of offences relating to failure by company officers to assist insolvency practitioners (ASIC 2005). Analysis of similar ASIC reports since 2005 reveals that convictions for such insolvency offences now predominate. Further, analysis of these reports shows a reduction in the average fine being imposed by the courts, a fall in the actual number of defendants convicted and offence rates varying between jurisdictions. The purpose of this scoping study is to analyse and document changes in the number of convictions achieved by ASIC for failure to assist-type insolvency offences identified during the liquidation process, to examine changes in the penalties awarded by the courts for such offences, to illuminate enforcement and prosecution action being taken in an area of white collar crime that is rarely discussed outside the insolvency industry and to point to the nature of the issues that should be examined through additional research. Details: Canberra: Australian Institute of Crimionology, 2013. 8p. Source: Internet Resource: Research in Practice Report no. 30: Accessed February 21, 2013 at: http://www.aic.gov.au/publications/current%20series/rip/21-40/rip30.html Year: 2013 Country: Australia URL: http://www.aic.gov.au/publications/current%20series/rip/21-40/rip30.html Shelf Number: 127688 Keywords: Corporate CrimeEconomic Crime (Australia)White Collar CrimeWhite Collar Offenses |
Author: Schell-Busey, Natalie Marie Title: The Deterrent Effects of Ethics Codes for Corporate Crime: A Meta-Analysis Summary: The current financial crisis, brought on in part by the risky and unethical behaviors of investment banks, has drawn attention to corporate crime, particularly on the issue of how to prevent it. Over the last thirty years, codes of conduct have been a cornerstone of corporate crime prevention policies, and consequently are now widespread, especially among large companies. However, the empirical literature is mixed on the effectiveness of codes, leaving them open to critics who charge that codes can be costly to implement, ineffective, and even criminogenic. In this dissertation I use meta-analysis to examine the evidence regarding the preventative effects of ethics codes for corporate crime. The results show that codes and elements of their support system, like enforcement and top management support, have a positive, significant effect on ethical-decision making and behavior. Based on these results, I propose an integrated approach toward self-regulation founded on Braithwaite's (2002) enforcement pyramid, which specifies that regulation should primarily be built around persuasion with sanctions reserved for situations where a stronger deterrent is needed. Details: College Park, MD: University of Maryland, 2009. 164p. Source: Internet Resource: Dissertation: Accessed May 15, 2014 at: http://drum.lib.umd.edu/bitstream/1903/9289/1/SchellBusey_umd_0117E_10313.pdf Year: 2009 Country: United States URL: http://drum.lib.umd.edu/bitstream/1903/9289/1/SchellBusey_umd_0117E_10313.pdf Shelf Number: 132364 Keywords: Corporate CrimeEthicsFinancial CrimesWhite Collar CrimeWhite Collar Offenses |
Author: U.S. Government Accountability Office Title: IRS Whistleblower Program: Billions Collected, but Timeliness and Communication Concerns May Discourage Whistleblowers Summary: Tax whistleblowers who report on the underpayment of taxes by others have helped IRS collect almost $2 billion in additional revenue since 2011, when the first high-dollar claim was paid under the expanded program that pays qualifying whistleblowers a minimum of 15 percent of the collected proceeds. These revenues help reduce the estimated $450 billion tax gap - the difference between taxes owed and those paid on time. GAO was asked to review several aspects of the whistleblower program. Among other things, this report (1) assesses the WO claim review process, (2) assesses how the WO determines awards, (3) evaluates how the WO communicates with external stakeholders, and (4) evaluates IRS's policies and procedures for protecting whistleblowers. GAO reviewed the files of all 17 awards paid under 26 U.S.C. 7623(b) through June 30, 2015; reviewed IRS data; reviewed relevant laws and regulations, and the WO's policies, procedures and publications; and interviewed IRS officials, five whistleblowers that independently approached GAO, and nine whistleblower attorneys who were recommended by IRS or other attorneys. What GAO Recommends Congress should consider providing whistleblowers with legal protections against retaliation from employers. GAO makes ten recommendations to IRS including, tracking dates, strengthening and documenting procedures for award payments and whistleblower protections, and improving external communications. IRS agreed with our recommendations. Details: Washington, DC: GAO, 2015. 65p. Source: Internet Resource: GAO-16-20: Accessed February 9, 2016 at: http://www.gao.gov/assets/680/673440.pdf Year: 2015 Country: United States URL: http://www.gao.gov/assets/680/673440.pdf Shelf Number: 137817 Keywords: Financial CrimesTax EvasionWhistleblowersWhite Collar CrimeWhite Collar Offenses |