Journal of Economic Criminology最新文献_第6页

A qualitative investigation of the emotional, physiological, financial, and legal consequences of online romance scams in the United States 对美国网恋骗局的情感、生理、经济和法律后果的定性调查

Journal of Economic Criminology Pub Date : 2024-10-24 DOI: 10.1016/j.jeconc.2024.100108

Rebecca Cole

{"title":"A qualitative investigation of the emotional, physiological, financial, and legal consequences of online romance scams in the United States","authors":"Rebecca Cole","doi":"10.1016/j.jeconc.2024.100108","DOIUrl":"10.1016/j.jeconc.2024.100108","url":null,"abstract":"<div><div>The qualitative research study examined the lived experiences of Online Romance Scam (ORS) victims in the United States (U.S.). Supported by interpretive phenomenological analysis, nineteen semi-structured online interviews were completed with victims of ORS. A semi-structured interview guide was used based on prior scholarship that attempted to understand participants’ experiences of ORS in the U.S. and to investigate the perceived implications from ORS victimization. Analysis reflected four themes: (1) mental health consequences with subthemes: emotional dysregulation, behavioral health support, and suicidal ideation following ORS; (2) physiological health consequences including the subthemes: sleep changes, physiological changes, and health-related financial debt; (3) financial consequences including the subthemes: financial loss, constrained financial autonomy, and paying back debt; and (4) legal consequences encompassing subthemes: negative law enforcement encounters, civil litigation, and vulnerability for revictimization. These novel research findings inform research, practice, education, and policy implications.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"6 ","pages":"Article 100108"},"PeriodicalIF":0.0,"publicationDate":"2024-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142660734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Integrating tax amnesty, CSR, and emerging technologies: Exploring ethical challenges and strategic choices 整合税收特赦、企业社会责任和新兴技术：探索道德挑战和战略选择

Journal of Economic Criminology Pub Date : 2024-10-23 DOI: 10.1016/j.jeconc.2024.100107

Ines Bouaziz Daoud

{"title":"Integrating tax amnesty, CSR, and emerging technologies: Exploring ethical challenges and strategic choices","authors":"Ines Bouaziz Daoud","doi":"10.1016/j.jeconc.2024.100107","DOIUrl":"10.1016/j.jeconc.2024.100107","url":null,"abstract":"<div><div>This paper explores the relationship between tax amnesty programs and Corporate Social Responsibility (CSR), focusing on the ethical challenges businesses face as they navigate financial decisions and societal obligations. While tax amnesty offers financial relief, it raises significant concerns about ethical behavior and transparency. The evolution of CSR into a strategic priority necessitates a careful balance between financial goals and broader societal contributions. Emerging technologies, such as artficial intelligence (AI), blockchain, and data analytics, are transforming tax compliance and CSR practices by enhancing transparency and accountability, but they also introduce new ethical dilemmas. This study integrates theoretical frameworks with practical insights, highlighting the need for businesses to align tax amnesty participation with CSR objectives. Key themes include the role of emerging technologies, ethical decision-making, and the alignment of financial incentives with societal values. By examining these dynamics, the research contributes valuable insights into how businesses can effectively manage the intersection of tax amnesty and CSR, promoting ethical practices and societal well-being.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"6 ","pages":"Article 100107"},"PeriodicalIF":0.0,"publicationDate":"2024-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142572476","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The important role of civil class actions in the enforcement of corporate criminal law 民事集体诉讼在执行公司刑法中的重要作用

Journal of Economic Criminology Pub Date : 2024-10-19 DOI: 10.1016/j.jeconc.2024.100106

Alison Cronin

{"title":"The important role of civil class actions in the enforcement of corporate criminal law","authors":"Alison Cronin","doi":"10.1016/j.jeconc.2024.100106","DOIUrl":"10.1016/j.jeconc.2024.100106","url":null,"abstract":"<div><div>Recent experience in civil litigation, particularly with opt-out class actions against corporations for competition law offences, has highlighted the efficiency of ‘dual enforcement’ as a strategy for fighting corporate crime. The success of the opt-out class action regime has resulted in innovation and developments that have pushed the boundaries of competition law, involving cases that are traditionally considered matters of environmental, data or consumer protection law. However, although private litigation can overcome the deterrence deficit associated with criminal enforcement by deferred prosecution agreement, and is an increasingly important tool in the fight against corporate crime, the Supreme Court’s recent decision in the PACCAR case has created uncertainty in the third-party litigation funding market, upon which these class actions rely. Given the woefully inadequate funding afforded to public enforcement agencies, including the UK’s Serious Fraud Office, there is a clear economic case for the availability of dual enforcement, and thus an urgent need for Parliament to enact amending legislation, with retrospective effect, to reverse the PACCAR decision. Furthermore, the dual enforcement model should be extended to enable individuals to enforce consumer protection law through opt-out class actions. This would avoid the current situation in which claims are being framed as competition law infringements, such that success may well turn on the finest of distinctions. Lacking the various constraints associated with the criminal law, this extension would also enable the private enforcement of various types of corporate misconduct that, viewed through alternative the lens of the criminal law, are tantamount to fraud.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"6 ","pages":"Article 100106"},"PeriodicalIF":0.0,"publicationDate":"2024-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142535228","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Acute and diffuse impacts of fraud: A victim-centred teleology for a wicked problem 欺诈的急性和扩散性影响：以受害者为中心的邪恶问题目的论

Journal of Economic Criminology Pub Date : 2024-10-19 DOI: 10.1016/j.jeconc.2024.100104

Christopher Freeman

{"title":"Acute and diffuse impacts of fraud: A victim-centred teleology for a wicked problem","authors":"Christopher Freeman","doi":"10.1016/j.jeconc.2024.100104","DOIUrl":"10.1016/j.jeconc.2024.100104","url":null,"abstract":"<div><div>Fraud is the most frequently experienced crime in the UK, yet significantly underreported. Despite its prevalence, understanding and addressing fraud remains challenging. This paper applies the interdisciplinary framework of ‘wicked problems’ to fraud, proposing a novel approach to categorise fraud based on its impact on victims rather than the intent of perpetrators. The article introduces new categories: Acute Impact Fraud (AIF) and Diffuse Impact Fraud (DIF). In AIF the impacts of fraud falls on an individual or a small number of victims, while DIF describes fraud affecting large entities like governments or large businesses, where the impact is shared among many, often resulting in less noticeable individual harm but significant collective loss. A third category, Hybrid Impact Fraud (HIF), is also proposed, where fraud has both acute and diffuse impacts, affecting some victims significantly while spreading minor effects across a larger group. This new approach seeks to enhance the understanding and management of fraud, emphasising victim impact over perpetrator intent, and contributing to the nascent field of economic criminology.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"6 ","pages":"Article 100104"},"PeriodicalIF":0.0,"publicationDate":"2024-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142535229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Is corruption useful in a context of weak democracy? Revisiting the relationship between financial development and economic growth in sub-Saharan Africa 在民主薄弱的情况下，腐败有用吗？重新审视撒哈拉以南非洲金融发展与经济增长之间的关系

Journal of Economic Criminology Pub Date : 2024-10-18 DOI: 10.1016/j.jeconc.2024.100105

Jules Médard Nana Djomo , Christian-Lambert Nguena , Heleine Nguimatsia Ngueuna

{"title":"Is corruption useful in a context of weak democracy? Revisiting the relationship between financial development and economic growth in sub-Saharan Africa","authors":"Jules Médard Nana Djomo , Christian-Lambert Nguena , Heleine Nguimatsia Ngueuna","doi":"10.1016/j.jeconc.2024.100105","DOIUrl":"10.1016/j.jeconc.2024.100105","url":null,"abstract":"<div><div>The purpose of this study is to examine the role of corruption in a context of weak democracy on the relationship between financial development and growth. Using data from 28 sub-Saharan African countries covering the period from 1990 to 2017, we implemented two estimation methods: the smooth transition regression method for the static panel and the generalised method of moments for the dynamic panel model. The results of our estimations mainly validated the asymmetric moderating effect of democracy and corruption on the impact of financial development on economic growth. We demonstrated that financial development has a significant and positive effect on growth when the level of democracy increases. At the same time, financial development has a significant and positive effect on growth when the level of corruption increases. These results confirm the \"grease the wheels\" hypothesis in a context of weak democracy. Although our results show that corruption greases the wheels of growth in the short term, in the long term it can be detrimental to the economy. We therefore recommend that political decision-makers promote democracy and take the necessary measures to reduce corruption.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"6 ","pages":"Article 100105"},"PeriodicalIF":0.0,"publicationDate":"2024-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142535227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Should banks face criminal prosecution for breaches of Money Laundering Regulations or are civil fines effective. Analysis of the significance of the first ever criminal conviction of a bank (NatWest) for breaches of the Money Laundering Regulations 银行是否应该因违反《反洗钱条例》而面临刑事起诉，或者民事罚款是否有效。分析首例银行（NatWest）因违反《洗钱条例》而被刑事定罪的意义

Journal of Economic Criminology Pub Date : 2024-10-16 DOI: 10.1016/j.jeconc.2024.100097

Monika Atkins

{"title":"Should banks face criminal prosecution for breaches of Money Laundering Regulations or are civil fines effective. Analysis of the significance of the first ever criminal conviction of a bank (NatWest) for breaches of the Money Laundering Regulations","authors":"Monika Atkins","doi":"10.1016/j.jeconc.2024.100097","DOIUrl":"10.1016/j.jeconc.2024.100097","url":null,"abstract":"<div><div>This paper uses the rare opportunity of the first ever criminal conviction in the UK of a bank for breaches of AML Regulations (NatWest) to examine the AML framework. The article investigates whether the current framework and enforcement are working in addressing the breaches. The article considers the significance of this criminal prosecution in relation to cases where civil fines were imposed, such as in the case of HSBC in 2021. In doing so, the article considers the reasons why the civil fine approach has been a preferred choice for the regulator and examines the reluctance to criminally prosecute banks. This paper takes a distinctive approach to the AML discussion as it focuses on a discussion of the novel aspect of the first ever criminal conviction of a bank in the UK, for breaches of their AML obligations under the Regulations. Additionally, it considers the effectiveness of a criminal prosecution in these circumstances as well as the impact of a criminal conviction on a Bank, not only on its reputation but also on the Banks’ willingness to improve their AML compliance systems and procedures. Furthermore, this paper discusses the popular civil fine approach to breaches of AML onligations, which is in this paper demonstrated by a discussion of a record-breaking civil fine imposed on HSBC by the same regulator (FCA), in the same year as the conviction of NatWest has taken place.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"6 ","pages":"Article 100097"},"PeriodicalIF":0.0,"publicationDate":"2024-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142593700","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Investigating what promotes and deters Scottish cybercrime reporting 调查促进和阻止苏格兰网络犯罪报告的因素

Journal of Economic Criminology Pub Date : 2024-10-12 DOI: 10.1016/j.jeconc.2024.100103

Juraj Sikra , Karen V. Renaud , Daniel R. Thomas

引用次数: 0

“You walk on glass if you are in that space”: Risks and harms of corruption in wildlife justice pathways in Uganda "如果你在那个空间，你就走在玻璃上"：乌干达野生动物司法途径中腐败的风险和危害

Journal of Economic Criminology Pub Date : 2024-10-05 DOI: 10.1016/j.jeconc.2024.100102

Anne-Marie Weeden , Nicholas Pamment

{"title":"“You walk on glass if you are in that space”: Risks and harms of corruption in wildlife justice pathways in Uganda","authors":"Anne-Marie Weeden , Nicholas Pamment","doi":"10.1016/j.jeconc.2024.100102","DOIUrl":"10.1016/j.jeconc.2024.100102","url":null,"abstract":"<div><div>Wildlife crime drives existential harms including biodiversity loss and climate change, disproportionately affecting the Global South. Criminal justice approaches dominate the public response, yet scant evidence exists on how corruption, an economic crime, undermines deterrence and exacerbates inequalities. This primary research study utilises a qualitative approach to examine the risks and harms of corruption within wildlife enforcement and justice in Uganda. Using a red-green criminological perspective and drawing upon semi-structured interviews with experts and practitioners from government and civil society, this paper identifies corruption risks in wildlife criminal justice and explores their related harms and consequences. The study finds wildlife enforcement in Uganda suffers from institutional corruption, including perverse incentives which distort targeting and resource prioritisation, leading to discrimination against low-level offenders. Furthermore, differential access to individualist corruption opportunities along the justice pathway enables wealthy or well-connected suspects to avoid sanctions, resulting in sentencing inequities. Despite resulting in differential outcomes for affluent and subsistence offenders, the study concludes that corruption in wildlife justice neutralises deterrence for both offender types. By creating impunity for elites, organised crime actors are attracted to the trade. Moreover, by amplifying sentencing inequalities, subsistence offenders are further impoverished, increasing re-offending. Corruption in wildlife justice thus drives significant long-term environmental, socioeconomic, and political harms, and erodes the rule of law.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"6 ","pages":"Article 100102"},"PeriodicalIF":0.0,"publicationDate":"2024-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142434131","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The effects of age, resilience, and fraud victimization on mental health during the second year of the COVID-19 pandemic 在 COVID-19 大流行的第二年，年龄、复原力和欺诈受害情况对心理健康的影响

Journal of Economic Criminology Pub Date : 2024-10-05 DOI: 10.1016/j.jeconc.2024.100100

Julia Nolte , Stacey Wood , David Hengerer , Pi-Ju (Marian) Liu , Yaniv Hanoch

引用次数: 0

Sanctions compliance as a basis for non-performance of contractual obligations 将遵守制裁作为不履行合同义务的依据

Journal of Economic Criminology Pub Date : 2024-09-27 DOI: 10.1016/j.jeconc.2024.100101

Cayle Lupton

{"title":"Sanctions compliance as a basis for non-performance of contractual obligations","authors":"Cayle Lupton","doi":"10.1016/j.jeconc.2024.100101","DOIUrl":"10.1016/j.jeconc.2024.100101","url":null,"abstract":"<div><div>Targeted financial sanctions are routinely used to combat financial crime. As they are endorsed by the United Nations and the Financial Action Task Force, the vast majority of jurisdictions have established regulatory frameworks that make provision for targeted financial sanctions. These frameworks translate into compliance obligations and expectations for so-called regulated entities, which includes banks. Although sanctions have been the subject of much discourse recently in the wake of the escalation of the Russia-Ukraine conflict, the risk of non-performance of contractual obligations due to sanctions compliance has not been explored sufficiently. The objective of this contribution is to shed light on the distinction between compliance with domestic sanctions and compliance with foreign sanctions with specific reference to the risk of non-performance of contractual obligations. It focuses on the basis and legal implications of compliance in each case within the context of the bank-customer relationship. This is undertaken primarily from a South African perspective. The contribution finds that compliance with domestic sanctions may give rise to an interference with contractual performance that is rooted in law, while compliance with foreign sanctions may necessitate an interference that is based on either a contractual provision (force majeure clause) or business and reputational considerations. In both instances, clients of banks are less certain that their payment instructions will be processed and banks, in turn, run the risk of being sued. This tension between sanctions and international banking and finance requires serious reflection by the relevant authorities.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"6 ","pages":"Article 100101"},"PeriodicalIF":0.0,"publicationDate":"2024-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142359417","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0