Journal of Law and Corruption Review最新文献

{"title":"Fighting corruption: A theoretical articulation of the themes of social responsibility, corporate governance, and agency theory","authors":"Mônica Cristina Rovaris Machado, Ruan Carlos dos Santos","doi":"10.37497/corruptionreview.6.2024.78","DOIUrl":"https://doi.org/10.37497/corruptionreview.6.2024.78","url":null,"abstract":"Objective: Corruption, seen as the abuse or misuse of power or trust for one's benefit instead of the purpose for which that power or trust was granted, has caused problems for many countries and the principles of Social Responsibility through the models of Carroll and Schwartz and Corporate Governance (have been pointed out in the literature as a mitigating agent of this problem. On the other hand, other research indicates the need to be cautious when guided by the mentality of the Agency Theory, which defends it as a neutral and sufficient instrument to mitigate corruption problems.\u0000Method: This study consists of a theoretical essay based on a bibliographical survey that exposes the themes of Corruption, Social Responsibility, Corporate Governance, and Agency Theory. It surveys the different definitions, lines of research, lines of thought, supporting theories, dualities, and conflicts around the mainstream.\u0000Results: The study's justification is centered on the perception that while studies have empirically tested the relationship between corruption and countries' accounting environments, only some have dedicated themselves to critically reflecting on the knowledge produced about this relationship.\u0000Originality/Relevance: In the context presented, a good governance structure is recommended for effective administration and management in anti-corruption bodies. The principles of Corporate Governance and Social Responsibility, which are Transparency (disclosure), Accountability, and Fairness, align with the principles of Agency Theory, which are mainly related to ethics and morality in interpersonal relationships in organizations.\u0000Theoretical/methodological contributions: This contribution is intended to reflect on the need for organizations to contribute to the fight against corruption in their relations and to the realization of a socially responsible administration through Corporate Governance and Agency Theory, with consonance between the objectives of shareholders and agents in an intermittent fight against corruption.","PeriodicalId":359393,"journal":{"name":"Journal of Law and Corruption Review","volume":"32 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140967515","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Mapping the emergence of the theme of corruption in the area of corporate governance: a bibliometric review of the literature","authors":"Anderson Antônio Lima, Thiago de Luca Santana Ribeiro","doi":"10.37497/corruptionreview.6.2024.74","DOIUrl":"https://doi.org/10.37497/corruptionreview.6.2024.74","url":null,"abstract":"Objective: Despite the evident theoretical importance of corporate governance as a mechanism for controlling corrupt practices, as far as we know there are no review articles that relate these themes. In this sense, the objective of this article is to map the emergence and evolution of corruption in the area of corporate governance and present the state of the art and trends in future studies on these topics. \u0000Method: This article is a bibliometric review, it is a statistical analysis method that provides a quantitative understanding of the academic literature on a given scientific field. The bibliometric techniques used are cocotation analysis and bibliographic matching analysis. In other words, we sought to understand the theoretical roots and identify the frontiers of knowledge. \u0000Results: In the co-citation analysis, 4 theoretical clusters (theoretical bases) were identified and in the pairing, 6 theoretical clusters (frontiers of knowledge) were identified. It is clear from the graphic mappings that current research (frontiers) has more congruence between the different themes, while the research that forms the theoretical bases is more idiosyncratic. \u0000Originality/Relevance: As far as we know, this is one of the first articles to store knowledge about corruption in the area of corporate governance and cluster it into theoretical bases and boundaries. \u0000Theoretical/methodological contributions: The pairing analysis identified the following main topics in vogue: Disclosure of sustainability reports; Institutional Theories; Political connections; Corporate Governance Control Mechanisms; National culture; Foreign investments; Organizational performance; Financial paper; Factors determining bribery; and role of national and international regulatory agencies.","PeriodicalId":359393,"journal":{"name":"Journal of Law and Corruption Review","volume":"18 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140458055","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Anti-Corruption Law in Brazil: Promoting Integrity and Ethical Culture in Business Practices","authors":"Horácio Monteschio, Valéria Juliana Tortato Monteschio, Giovana Zanete Monteschio","doi":"10.37497/corruptionreview.1.2019.59","DOIUrl":"https://doi.org/10.37497/corruptionreview.1.2019.59","url":null,"abstract":"With the entry into force of Law No. 12,846/2013, also known as the Anti-Corruption Law, which among its main provisions seeks to innovate the national legal system by regulating the administrative and civil liability of legal entities for acts against public administration, the importance of this legislation stands out in the pursuit of a new interpretative and punitive vision with the clear objective of reducing the occurrence of corrupt practices. However, it is acknowledged that completely eliminating such ignoble and abhorrent practices from the Brazilian reality is entirely impossible. In light of the recently enacted law, Law No. 12,846/13 now requires public and private companies to adapt to the proposed innovations. The main consequence of the \"Anti-Corruption Law\" is the mandatory implementation of prevention mechanisms and strategic planning by companies, in order to monitor their relationship with the Public Administration and avoid the application of severe penalties. On the other hand, the mechanisms introduced in the Anti-Corruption Law aim to control business practices and consolidate the integrity of relationships between companies, thereby fostering a new level of civic culture and ethics in the business environment, which will ultimately benefit society as a whole.","PeriodicalId":359393,"journal":{"name":"Journal of Law and Corruption Review","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128270059","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Promoting Accessibility and Inclusion: Analyzing Good Practices in Accessible Tourism in the Autonomous Region of Madeira","authors":"L. Olim, Andreia Nicole Pereira Carvalho","doi":"10.37497/corruptionreview.4.2022.61","DOIUrl":"https://doi.org/10.37497/corruptionreview.4.2022.61","url":null,"abstract":"The concept of Accessible Tourism recognises that tourism is for everyone and, therefore, everyone should be able to enjoy tourism products and services. This concept not only translates into benefits for tourists, as it provides an improvement in the quality of life of the local population, who benefits from the creation of improved accessibility conditions. Promoting accessibility is a fundamental condition for the full exercise of citizenship rights enshrined in the Portuguese Constitution. Although there is growing awareness of the need to make spaces more accessible, translated into compliance with European guidelines and legal standards, there are still numerous gaps and examples of exclusion. The measures which are necessary to guarantee the enforcement of rights can be operationalised based on examples of good practices. In this sense, this paper analyses good practices of inclusion implemented in the Autonomous Region of Madeira. Even though these measures promote inclusion, it is still verified that they are insufficient to respond to the needs of citizens with disabilities, limitations or incapacity. Even so, it should be noted that Madeira has been increasingly strengthening its offer as an accessible","PeriodicalId":359393,"journal":{"name":"Journal of Law and Corruption Review","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130498934","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"How to Make the Fundamental Principles of the Labour Law Be Compatible with the Modern Work?","authors":"José Eduardo Magalhães Alves","doi":"10.37497/corruptionreview.5.2023.49","DOIUrl":"https://doi.org/10.37497/corruptionreview.5.2023.49","url":null,"abstract":"Based on the current legal regulatory framework in Portugal, it is relevant to reflect on the importance of the scope inclusion of the fundamental principles, applicable to Labour Law, in the text of the Constitution of the Portuguese Republic. The current problem is to know to what extent, with all the recent changes in the labour world, which have been seen largely as a result of globalisation and new technologies, the existing balance between capital and labour does not compromise those principles, with emphasis on the principle of “worker protection”. The challenge is, therefore, posed to the State, but also to the interpreter of Labour Law, to permanently ensure a possible balance. The importance of labour compliance, as a tool for mitigating conflicts in labour relations, with principles, ethics, integrity, as a reference, can make it, today, a positive reality in the globalised labour world and can help to minimize risks to which a particular company is exposed. It is therefore instructive to assess the constitutional impact that ends up being given to Labour Law in the laws of an infra-constitutional nature. The case of teleworking appears to be paradigmatic as an instrument for flexibilization of work, which allows companies to attract, motivate and retain professionals. Having followed this path – which seems irreversible – it will now be important to provide this institute with a legal framework that gives it legal certainty without, however, compromising the fundamental principles. The methodology used to carry out this article followed a qualitative analysis, through deductive approach methods and of an analytical and descriptive character, with a monographic procedure.","PeriodicalId":359393,"journal":{"name":"Journal of Law and Corruption Review","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129903381","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Importance of Compliance as a Tool to Combat Cybercrime","authors":"Luís Augusto Antunes Rodrigues","doi":"10.37497/corruptionreview.5.2023.48","DOIUrl":"https://doi.org/10.37497/corruptionreview.5.2023.48","url":null,"abstract":"Law 13.709/2018 - General Data Protection Law - is in force in Brazil, aiming to protect fundamental rights of freedom and personality. In this view, this proposal is closely linked to the analysis of the implementation of compliance rules in the business technology sectors in order to avoid cybercrime, identifying in practice what must be done aiming to eliminate the leakage of clients' data. This article will inform about the importance of compliance in cybercrime, how companies should provide conditions so that criminals do not have access to customer data. Business owners need to keep their technological security level very high, including several precautions explained throughout this paper. Companies must help in the fight against cyberattacks aiming to comply with specific laws. The need for the creation of specific rules will be demonstrated, thus avoiding Internet hacking. One cannot deny the advance of technology, but one must be aware that today we depend on it and that illegal acts will increasingly become a reality. What is sought is to identify specific means of combating cybercrime through the correct use of compliance in the technology sector of companies.","PeriodicalId":359393,"journal":{"name":"Journal of Law and Corruption Review","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124341973","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Compliance as an Alternative Instrument for the Protection of Human Rights and the Ineffectiveness of Decree No. 9.571/2018","authors":"Bianka Adamatti, Eduardo Adolfo Ferreira","doi":"10.37497/corruptionreview.5.2023.52","DOIUrl":"https://doi.org/10.37497/corruptionreview.5.2023.52","url":null,"abstract":"With the advancement of globalisation, economic and technological processes, and the disruption of obsolete social standards, it is no longer acceptable for corporations to seek their development and profits without observing the pertinent aspects of the human condition, which have their guiding principles established by the United Nations Human Rights Council. Thus, in order to encourage the adoption of good practices in Human Rights by national and multinational companies, the Decree No. 9.571/2018 established the guidelines for implementing Human Rights Compliance programmes in organisations. This study analyses Decree No. 9.571/2018 and demonstrates the importance of implementing Human Rights Compliance programmes, which, in addition to providing protection and encouragement to Human Rights in the corporate-business environment, may positively influence the results and reputation of businesses in the market. While some companies are adopting Human Rights policies, from a Corporate Social Responsibility perspective, the decree under analysis is optional and does not provide an incentive for companies to implement Human Rights Compliance programmes, resulting in a guideline without practical effectiveness.","PeriodicalId":359393,"journal":{"name":"Journal of Law and Corruption Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129466773","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Compliance And Mental Health in the Workplace: The Need for an Ethical Commitment of Leadership to Prevent Absenteeism Due to Psychic Illness In Public Organisations","authors":"Davi Valdetaro Gomes Cavalieri","doi":"10.37497/corruptionreview.5.2023.50","DOIUrl":"https://doi.org/10.37497/corruptionreview.5.2023.50","url":null,"abstract":"This paper aims to study Compliance as an instrument to protect psychological integrity in the work environment, with the potential to reduce absenteeism rates due to mental illness in Public Organisations. The problem in relation to which the present research intends to investigate is summarized through the following question: why can Compliance Programmes be instruments capable of promoting psychological integrity in the work environment and reducing absenteeism rates due to illness psychic? To answer the research question, the work will be divided into two parts: a first theoretical part, to deepen knowledge about Compliance applied to the protection of human life in the work environment; and another empirical part, to identify absenteeism rates and the main factors that lead to absence from work due to mental health in the Federal Attorney General's Office, a body linked to the Attorney General’s Office. Empirical research will be developed through the use of quantitative and qualitative techniques, with data collection and a structured interview with Federal Prosecutors. To analyse the data obtained in the interview, the technique of content analysis will be used.","PeriodicalId":359393,"journal":{"name":"Journal of Law and Corruption Review","volume":"39 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128529090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Due Diligence - An Approach to Mitigating Risk In Relationships With Third Parties","authors":"Renata de Oliveira Ferreira, Fernando Augusto Macedo de Melo","doi":"10.37497/corruptionreview.5.2023.51","DOIUrl":"https://doi.org/10.37497/corruptionreview.5.2023.51","url":null,"abstract":"The due diligence process, adopted previously to the relationship with third parties, is an inherent activity to integrity programmes. However, its effectiveness can be questionable, especially to mitigate the risk in third parties relationships and in the potential to cause financial and reputational damage to an organisation. Therefore, this article aims to propose an integrity risk classification with third parties, in order to allow companies to adopt adequate monitoring actions for those most exposed to possible irregularities during this relationship. Firstly, a literature review will be presented, associated with the regulatory framework, in order to show that the adoption of due diligence has become a common practice in compliance programmes, not associated with the results. In the second section, the research proposes to explore third- party integrity assessments which, for the most of it, can be due diligence questionnaires application and performing public data mining (background checks) to classify the integrity risk. In the end, based on a case study, the third section will present a quantitative approach to risk classification, according to the exposure level integrity risk to the company, the capacity monitoring and does not represent an excessive monitoring cost. The article will adopt the deductive method, in order to suggest new hypotheses. It is expected, with the methodology adopted and the results obtained, to contribute to scientific research, the compliance environment, corporate governance and risk management, as corporate mechanisms for the prevention and detection of fraud with third parties.","PeriodicalId":359393,"journal":{"name":"Journal of Law and Corruption Review","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116161384","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Criminal Compliance and Its Effects: Between Crime Prevention and the Avoidance and Mitigation of Administrative Criminal Liability","authors":"Fabrizio Bon Vecchio, Francis Rafael Beck","doi":"10.37497/corruptionreview.5.2023.44","DOIUrl":"https://doi.org/10.37497/corruptionreview.5.2023.44","url":null,"abstract":"Criminal compliance represents a program of legal and criminal guidelines developed, implemented, and executed through a complex system of policies, internal controls, and stringent procedures aimed at ensuring that the organization maintains a state of integrity. In addition to preventing the occurrence of crimes within the company, criminal compliance also aims to ensure the avoidance or mitigation of administrative criminal liability for the administrator, based on established penal doctrine and regulatory changes, presupposing the existence of an effective program.","PeriodicalId":359393,"journal":{"name":"Journal of Law and Corruption Review","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132936489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}