通过公开数据探索企业违规行为:英国和美国金融犯罪的比较分析

IF 2.5 1区 社会学 Q1 CRIMINOLOGY & PENOLOGY
Frederike Oberheim , Jon Davies , Celine Giese , Marieke Kluin , Nicholas Lord
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引用次数: 0

摘要

本文利用首个开源数据集——违规追踪(Violation Tracker),探讨了使用公开数据分析英国和美国金融违规和监管执法行动的价值。通过描述性分析,本研究探讨了企业犯罪的纵向模式,重点关注企业特征和部门执法动态。调查结果突出了司法管辖区的差异:在英国,反洗钱(AML)缺陷和税收违规占主导地位,自2020年以来,“反洗钱”缺陷显著增加,特别是在房地产和商业服务领域。相比之下,美国的特点是普遍存在违反投资者保护的行为,尤其是在金融业,并且随着时间的推移呈现出稳定的趋势。在这两个国家,金融业受到的处罚都比其他行业高。这些模式强调了监管框架和执行优先级在形成可观察的公司合规性方面的作用。这项研究说明了从开源数据中可以产生哪些见解,哪些见解不能用于分析金融违规行为。它还涉及诸如生命过程犯罪学等理论框架,随着时间的推移推进对公司犯罪轨迹的理解。该研究有助于当前关于监管透明度、公司问责制以及利用公开监管数据进行强有力的实证研究的方法挑战的辩论。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Exploring corporate violations through public data: A comparative analysis of financial offending in the UK and US
This article examines the value of using publicly available data to analyse financial violations and regulatory enforcement actions in the UK and the US, drawing on a first-of-its-kind open-source dataset – the Violation Tracker. Through descriptive analyses, the study explores longitudinal patterns of corporate offending, focusing on corporate characteristics and sectoral enforcement dynamics. The findings highlight jurisdictional differences: in the UK, anti-money laundering (AML) deficiencies and tax violations dominate, with a notable increase in AML deficiencies since 2020, particularly in real estate and business services. In contrast, the US landscape is characterized by widespread investor protection violations, particularly in the financial industry, and exhibit stable trends over time. In both countries, the financial industry receives high penalties compared to other industries. These patterns underscore the role of regulatory frameworks and enforcement priorities in shaping observable corporate compliance. This study illustrates what insights can and cannot be generated from open-source data for the analysis of financial violations. It also engages with theoretical frameworks such as life-course criminology, advancing the understanding of corporate crime trajectories over time. The research contributes to current debates on regulatory transparency, corporate accountability, and the methodological challenges of conducting robust empirical research using publicly available regulatory data.
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来源期刊
Journal of Criminal Justice
Journal of Criminal Justice CRIMINOLOGY & PENOLOGY-
CiteScore
6.90
自引率
9.10%
发文量
93
审稿时长
23 days
期刊介绍: The Journal of Criminal Justice is an international journal intended to fill the present need for the dissemination of new information, ideas and methods, to both practitioners and academicians in the criminal justice area. The Journal is concerned with all aspects of the criminal justice system in terms of their relationships to each other. Although materials are presented relating to crime and the individual elements of the criminal justice system, the emphasis of the Journal is to tie together the functioning of these elements and to illustrate the effects of their interactions. Articles that reflect the application of new disciplines or analytical methodologies to the problems of criminal justice are of special interest. Since the purpose of the Journal is to provide a forum for the dissemination of new ideas, new information, and the application of new methods to the problems and functions of the criminal justice system, the Journal emphasizes innovation and creative thought of the highest quality.
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