scholarly journals Toward a predictive model of human resource requirements for white collar crime investigations.

1993 ◽  
Author(s):  
Douglas Ramsay
2021 ◽  
Vol 5 (5) ◽  
pp. 26-36
Author(s):  
Hugh Grove ◽  
Maclyn Clouse ◽  
Tracy Xu

The major research question of this study is how boards of directors can monitor human resource reporting, especially with emerging reporting requirements from the U.S. Securities and Exchange Commission (SEC) for all domestic and foreign public companies listed on U.S. stock exchanges. Boards can develop advising and monitoring practices to help their companies meet the SEC’s human capital reporting requirements, as shown by the following topics discussed and analyzed in this paper: criticisms of the modernization of Regulation S-K by using principle-based versus rules-based disclosures; a way forward on the modernization of Regulation S-K; sustainability accounting standards; human resource accounting; board responsibility for white-collar crime risk; and collegiality conundrums. We find that a possible way forward in modernizing human capital reporting would be to combine a rules-based approach with a principles-based approach. We recommend boards to closely follow the United Nation’s Sustainable Development Goals and create opportunities to steer their companies towards a sustainable future. We also research the newly developed accounting standards to address human resource risks and promote sustainable human capital reporting. In addition, we identify the strategies for boards to monitor the risk of white-collar crime and highlight the balance between collegiality and effectiveness in the boardroom. Future research could use case studies and interviews of company boards to investigate how they have developed strategies and procedures to facilitate human resource management and reporting


Author(s):  
David Weisburd ◽  
Elin Waring ◽  
Ellen F. Chayet

Think India ◽  
2014 ◽  
Vol 17 (3) ◽  
pp. 22-24
Author(s):  
Sreekumar Ray

Since inception, the growth of the Indian stock market has been constrained through unethical, illegal and self-actualized activities of swanky persons involved in different capacities in the market. The stock market was trying to retrieve itself from the devastating effect of Harshad Mehta share market scam, when within a gap of ten years it was once again pushed into the darkness of the dungeon by another demon-child of the country- Ketan Parekh. Corporations have been looted by the insider traders, diversifying internal information to an external in lieu of cash. Investigations in the majority cases have proved the involvement of the high ranking officers of the companies in the crime, sophistically referred to as white-collar crime. It has an adverse impact on the growth and sustainability of the share market. Under the light of the above issue, this paper endeavors to study the impact of such crime on the share market. It focuses on the mechanism behind the insider-trading, its impact on the share market and the regulators supervision on the issue. Finally, suggestions have been provided which will contribute towards the dream of every Indian-a fraud-free share market focusing towards the overall development of the country.


2019 ◽  
Vol 1 (1) ◽  
pp. 24-33 ◽  
Author(s):  
Mary Dodge

The study of white-collar crime has become a subfield of criminology receiving great attention, though victimization calls for additional research. The black box warning, used by the Food and Drug Administration to denote potential serious hazards of a drug or device, is an apt metaphor for the neglect often associated with the identification, depth, consequences, and, at times, violent nature of white-collar crime victimization. Research on victims is evolving, though compared to street-level crime remains marginalized, despite the serious harms caused by the former. This article offers a review of what researchers have accomplished and identifies topics of concern. White-collar crime targets a wide spectrum of the population and a high number of people, but the black box of victimization demonstrates the need for research that further enhances knowledge and informs policy.


2010 ◽  
Vol 9 (3) ◽  
pp. 641-654 ◽  
Author(s):  
Peter Grabosky ◽  
Neal Shover

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