Brennpunkt „dolose Handlungen“

2020 ◽  
Vol 61 (1) ◽  
pp. 23-41
Author(s):  
Sabine Graschitz ◽  
Marco Haid ◽  
Magdalena Mühlburger ◽  
Peter Heimerl
Keyword(s):  
Annual Report ◽  
White Collar Crime ◽  
White Collar ◽  
Big 4 ◽  
Current Topic ◽  
The Media ◽  
A Current

Abstract White-collar crime and fraudulent activities are a current topic and although white-collar crime seems to be omnipresent in the media, the cases reported only show a fraction of the overall extent. In particular, the ACFE and the Big 4 auditing companies have carried out extensive analyses of the issue of fraudulent and white-collar crime. In this article, the profiles, types and motives of the offenders as well as fraudulent acts were reviewed in the annual report in order to provide an up-to-date overview. Zusammenfassung Wirtschaftskriminalität und dolose Handlungen stellen ein aktuelles Thema dar und obwohl Wirtschaftskriminalität in den Medien omnipräsent zu sein scheint, zeigen die berichteten Fälle nur einen Bruchteil des gesamten Ausmaßes auf. Insbesondere durch die ACFE, sowie durch die Big4-Wirtschaftsprüfungsgesellschaften wurden umfangreiche Analysen des Themas doloser bzw. wirtschaftskrimineller Handlungen vorgenommen. Daraus wurden im Rahmen dieses Beitrags die Täterprofile, -typen und Motive sowie dolose Handlungen im Geschäftsbericht aufgearbeitet, um einen aktuellen Überblick zu gewähren.

The Social Construction of Corporate Violence: Media Coverage of the Imperial Food Products Fire

1995 ◽  
Vol 41 (1) ◽  
pp. 20-36 ◽  
Author(s):  
John P. Wright ◽  
Francis T. Cullen ◽  
Michael B. Blankenship
Keyword(s):  
Media Coverage ◽  
White Collar Crime ◽  
Food Products ◽  
White Collar ◽  
Newspaper Coverage ◽  
Processing Plant ◽  
Criminal Convictions ◽  
Safety Regulations ◽  
The Social ◽  
The Media

Although investigative reports have contributed to the social movement against white-collar crime, few studies assess the extent to which the media socially construct corporate violence as a “crime.” We examine this issue through a content analysis of newspaper coverage of the fire-related deaths of 25 workers at the Imperial Food Products chicken-processing plant, which resulted in the company's owner pleading guilty to manslaughter. The analysis revealed that newspaper reports largely attributed the deaths to the lax enforcement of safety regulations but did not initially construct the deaths as a crime or subsequently publicize the criminal convictions.

Crime in the Republic of Ireland: A Suitable Case for Social Analysis

2000 ◽  
Vol 10 (1) ◽  
pp. 3-26
Author(s):  
Paul O'Mahony
Keyword(s):  
Social Deprivation ◽  
White Collar Crime ◽  
Social Science Research ◽  
Science Research ◽  
White Collar ◽  
The Media ◽  
The Republic ◽  
The Relationship ◽  
Suitable Case

This article argues that there has been a lack of critical, theoretically-based analysis of Irish criminal justice. It focuses on three areas that require further theoretically grounded analysis: the relationship between social deprivation and crime, white-collar crime, and the role of the media with respect to crime. It concludes with a possible framework for future social science research on crime in Ireland.

Filling the Gap in White-Collar Crime Detection Between Government and Governance: The Role of Investigative Journalists and Fraud Examiners

2020 ◽  
Vol 2 (1) ◽  
pp. 36-46
Author(s):  
Petter Gottschalk
Keyword(s):  
Empirical Evidence ◽  
White Collar Crime ◽  
White Collar ◽  
Economic Crime ◽  
Private Policing ◽  
Theory Of Crime ◽  
The Media ◽  
Crime Detection ◽  
White Collar Offenders

This article suggests that investigative journalists in the media and fraud examiners in private investigations have the potential of filling some of the detection gap. Based on the theory of crime signal detection, this article suggests that investigative journalists are in the position of detecting white-collar crime scandals as they rely on tips and whistleblowing. Empirical evidence from Norway documents that the media disclose a significant fraction of crime stories that later result in prosecution and conviction of white-collar offenders. Empirical evidence from Norway does not document any contribution from fraud examiners in private policing of economic crime, as they typically conclude with misconduct, but no crime, often to the satisfaction of their clients.

scholarly journals An assessment of sentencing approaches to persons convicted of white-collar crime in South Africa

2021 ◽  
Vol 46 (2) ◽  
pp. 101-118
Author(s):  
CD Magobotiti
Keyword(s):  
South Africa ◽  
Public Perception ◽  
White Collar Crime ◽  
White Collar ◽  
Complex Task ◽  
Qualitative And Quantitative ◽  
Research Task ◽  
The Media ◽  
White Collar Offenders ◽  
Principle Of Proportionality

Assessing court sentencing approaches to persons convicted of white-collar crime is a complex task. For the purposes of this article, this research task involved assessing the appropriateness of sentences imposed within the proportionality principle during the period 2016 to 2021 in South Africa. This further involved the empirical use of both qualitative and quantitative methodologies, in order to determine how commercial courts – in this case, the Bellville Commercial (Regional) Court – impose a sentence on white-collar criminals. The article establishes that, in South Africa, categories of white-collar crime such as corruption, racketeering, fraud and money laundering are increasingly reported by the media, independent institutions and government. There is a public perception that courts are generally lenient in sentencing white-collar offenders. This article aims to determine the appropriateness of a sentence, within the principle of proportionality, for white-collar criminals, in order to deter this type of crime.

Knowledge Management in Private Investigations of White-Collar Crime

2016 ◽  
Vol 29 (1) ◽  
pp. 1-14
Author(s):  
Petter Gottschalk
Keyword(s):  
Knowledge Management ◽  
White Collar Crime ◽  
White Collar ◽  
Financial Crime ◽  
Information Flows ◽  
Current Investigation ◽  
Management Research ◽  
Knowledge Manager ◽  
A Current

The activity of private investigations by fraud examiners is a business of lawyers, auditors and other professionals who investigate suspicions of financial crime by white-collar criminals. Private investigations represent an interesting and unique field of knowledge management research for several reasons. A possible white-collar crime has occurred, and examiners are to figure out what, how, who and why. It is a puzzle of information pieces that has to be solved. If one piece is missing in a puzzle of thousands of pieces, the crime will never be solved. Second, knowledge cannot be shared freely. Knowledge has to be applied in a sequence of investigative steps, where witnesses and suspects are involved to the extent that the investigation makes progress. Colleagues in the firm and executives in the client organization do only get to know about a current investigation to the extent that they have a role to play in it. A senior investigating person plays the role of a knowledge manager, who monitors information flows. Only when the private investigation is completed, is knowledge from the case to be shared in the broader field of stakeholders and spectators.

scholarly journals Perception of a White-Collar Crime: Tax Evasion

2005 ◽  
Vol 3 (1) ◽  
pp. 35-48 ◽  
Author(s):  
Hughlene A. Burton ◽  
Stewart S. Karlinsky ◽  
Cynthia Blanthorne
Keyword(s):  
Minimum Wage ◽  
Tax Evasion ◽  
White Collar Crime ◽  
White Collar ◽  
The Other ◽  
Political Affiliation ◽  
Violent Crimes ◽  
Gender Education ◽  
Prior Literature ◽  
The Media

The current study was designed to investigate U.S. taxpayer's perception of the severity of tax evasion relative to other offenses, in general, and white-collar crimes, in particular. We compared the perception of tax evasion to 20 other offenses, including violent crimes such as rape and murder and relatively minor offenses such as jaywalking. Due to the recent focus by lawmakers and the media on white-collar scandals and the lack of comparisons in prior literature, we also included six white-collar crimes. Overall, the results indicate that tax evasion was viewed as only somewhat serious. When comparing tax evasion to other white-collar offenses, we found that tax evasion was perceived as equal in severity to minimum wage law violations and rated less serious than the other four white-collar crimes investigated. Most demographic factors (age, gender, education or income level, political affiliation, etc.) did not seem to be related to perceptions of tax evasion. However, location of taxpayers did have some effect. These findings differ from several previous studies.

White-Collar Crime and Criminal Careers

2001 ◽  
Author(s):  
David Weisburd ◽  
Elin Waring ◽  
Ellen F. Chayet
Keyword(s):  
White Collar Crime ◽  
White Collar ◽  
Criminal Careers

Insider Trading: A White-Collar Crime and its Impact on Share Market

Think India ◽  
2014 ◽  
Vol 17 (3) ◽  
pp. 22-24
Author(s):  
Sreekumar Ray
Keyword(s):  
Stock Market ◽  
Insider Trading ◽  
White Collar Crime ◽  
White Collar ◽  
Adverse Impact ◽  
High Ranking ◽  
Internal Information ◽  
Indian Stock Market ◽  
The Impact

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.

Sign in / Sign up

Export Citation Format

Share Document