Technological Advocacy and Crime Reporting in an HBCU Setting: Addressing the Prospect of Legal Cynicism in the Ebony Tower

In comparison to white students, the study of Black student attitudes toward crime reporting on college campuses is deficient, especially in historically Black colleges and universities (HBCUs). Using approximately 100 completed student questionnaires, statistical results suggest that the majority of students express a willingness to report a campus-related crime to campus police. The highest reported explanation for refusing to report a crime is based upon the prospect of being labeled in a negative manner. The highest reported explanation for reporting a crime is based upon the receipt of a financial reward and anonymity. Bivariate calculations indicate that age, gender, and residential status are significantly associated with crime reporting decisions. Policy implications, areas of further research, and limitations are provided.

Fraud Reporting within an Organization and the Use of the Internal Audit Function as a Training Ground for Management

This study examines the effects of using the internal audit function as a management training ground (MTG) and fraud magnitude on internal fraud reporting decisions. Two experiments examine (1) internal auditors’ reporting behaviors, and (2) other employees’ willingness to report directly to internal audit. In the first experiment, experienced internal auditors indicate that the use of internal audit as a MTG may negatively impact fraud reporting likelihood by internal auditors to the Chief Audit Executive (CAE). Further, using the internal audit function as a MTG inhibits the sense of urgency internal auditors feel to report large fraudulent acts. The second experiment compares management accountants’ preferences for reporting to an anonymous third-party hotline versus reporting directly to internal audit. The results indicate a preference for the hotline that increases with a MTG. This preference is fully mediated by the perceived trustworthiness of internal audit, which is negatively impacted by a MTG.

“Terrified of a System I Didn’t Understand”: Reporting Staff Sexual Misconduct Against Women on Parole

Incarcerated women experience staff-perpetrated sexual victimization at high rates, yet limited research exists regarding women’s experiences of this victimization while on probation and parole, particularly regarding their formal reporting decisions. This qualitative study explored the formal reporting decisions for 10 women who experienced staff-perpetrated sexual victimization while on parole. Women who formally reported their victimization experiences qualitatively differed from non-reporting women in terms of the dynamics and their identification of victimization (e.g., viewing as support vs. fear) and in the types of structural barriers (e.g., vulnerability and cautionary tales) they encountered. These findings highlight policy, practice, theory, and research directions.

To Report or Not to Report? A Focal Concerns Analysis of Victim Reporting Decisions Following Victimization

Sexual assault (SA) decision-making literature primarily focuses on criminal-legal actors and often overlooks victim decision making. This relative dearth in research is problematic, as victims are principal gatekeepers of the criminal-legal process who influence whether perpetrators are arrested and prosecuted. Subsequent victim support is also contingent on the reporting decision. Overall, this body of research would benefit from a better understanding of how victims activate and participate with the criminal-legal system and the potential impact of these decisions on criminal-legal processes. Moreover, victim decision making is often situated in a theoretical analyses. Victim decision making is complex and should be studied within a criminological decision-making framework. Therefore, the current study relies on National Crime Victimization Survey (NCVS) data and applies a focal concerns perspective (FCP), informed by rape culture concepts, to examine why victims of sexual violence may or may not choose to report to legal authorities. The current study offers initial support for the application of FCP to victim reporting decisions. We found that victims consider each of the focal concerns (FC). Victims were more likely to report when offenders threatened them with harm (i.e., suspect blameworthiness), when the offense occurred in a private location (i.e., protection of the community), and when they sought help from victim support agencies or medical treatment (i.e., practical considerations). Additionally, we found that Black victims were more likely to report than other racial-ethnic groups (i.e., perceptual shorthand). These findings highlight a nexus between reporting to police and help-seeking via support agencies. Importantly, the results emphasize the importance for police to implement cultural competence and antiracist training to better support Black victims.

Clinical validation, implementation, and reporting of polygenic risk scores for common diseases

Implementation of polygenic risk scores (PRS) may improve disease prevention and management but requires the construction and validation of clinical assays, interpretation, and reporting pipelines. We developed a clinical genotype array-based assay for published PRS for 6 common diseases. First, we calculated PRS for 36,423 Mass General Brigham Biobank (MGBB) participants. Finding significant variation in the PRS distributions by race, we implemented adjustment for population structure with ancestry-informative principal components. We replicated published thresholds for odds ratio (OR)>2 in MGBB overall [ranging from 1.75 (1.57, 1.95) for Type 2 diabetes to 2.38 (2.07, 2.73) for breast cancer]. After confirming the high performance and robustness of the pipeline for use as a clinical assay, we analyzed the first 141 prospective samples from the Genomic Medicine at VA Study; frequency of PRS corresponding to published OR>2 ranged from 5/141 (3.6%) for colorectal cancer to 8/48 (16.7%) for breast cancer. Our development of a clinical PRS assay for multiple conditions illustrates the generalizability of this process and necessary technical and reporting decisions for meaningful clinical PRS implementation.

Environmental key performance indicators: the role of regulations and stakeholder influence

Environmental protection is of vital importance and needs to be considered in the context of business strategies, including companies’ reporting decisions. This paper aims to investigate the importance of stakeholders for environmental key performance indicators (KPIs) and the significance of different types of environmental KPIs to various stakeholders. The study is based on a content analysis of the disclosures provided by large public interest companies operating in Poland. The data were processed to produce descriptive statistics as well as classification and regression trees (C&RTs). According to the study results, the sample companies provide a variety of environmental indicators, with a total of 735 KPIs identified. The research confirms the importance of stakeholders interested in environmental issues for corporate decisions regarding environmental KPI disclosure. The study contributes to the extant literature by providing new insights into the importance of different stakeholder groups for the disclosure of environmental KPIs. It may serve as an incentive for standard setters and practitioners to take a proactive approach in further developing and improving environment-related reporting regulations.

What Happens When Managers Are Informed? Effects of Critical Audit Matter Awareness and Auditor Relationship on Managers' Accounting Estimates

We examine how managers' accounting estimates are affected by whether they are informed about an impending critical audit matter (CAM) disclosure from a close or distant auditor. A close (distant) auditor is one who has a smaller (greater) social distance from the client in terms of their working relationship. We predict and find that being informed about an impending CAM by a close (distant) auditor leads to more (less) aggressive estimates than if managers are not informed. With a close auditor-client relationship, managers perceive a CAM disclosure as forewarning investors about estimate subjectivity, thus providing a moral license to report more aggressively. With a distant relationship, a CAM disclosure does not provide a moral license but signals greater auditor scrutiny, which leads to less aggressive reporting. Our results inform regulators and standard setters about the effects of CAM on managers' reporting decisions in the presence of a close auditor-client relationship.

THE ROLE OF IMMIGRATION TOWARD THE CRIMINAL ACTS OF CORRUPTION AS ORGANIZED TRANSNATIONAL CRIME BASED ON UNTOC'S

The purpose of this research is to find out the juridical background in Indonesia that the Crime of Corruption is a Transnational Crime based on the United Nations Against Transnational Organized Crime (UNTOC) and the United Nations Against Corruption (UNCAC) as outlined in Law Number 7 of 2006 which is a commitment government to combat the Corruption Crime. By using the normative-empirical research method, the importance of synergy and the responsibility of agencies dealing with Corruption in collaboration with the Directorate General of Immigration in reporting decisions, requests and orders to prevent corrupt suspects from escaping outside the territory of the Republic of Indonesia as prevention is regulated in Article 91 of Law Number 6 Year 2011 concerning Immigration.

“I Was Worried I Wouldn't Be Believed”: Sexual Assault Victims' Perceptions of the Police in the Decision to Not Report

Most sexual assault victims make the conscious decision to not report to the police. Concerns about the police appear to be prominent in victims' decision-making, but we do not know specifically what these concerns entail, and therefore cannot address them. A qualitative inquiry is needed to understand perceptions of the police in reporting decisions, from the voices of victims themselves. Participants (N = 175) responded to an open-ended survey question about their decision to not report to the police following sexual victimization. Analyses revealed that police perceptions shaped the decision to not report for 36% (n = 63) of participants. Nonreporting decisions related to the police fell into two themes: concerns of police treatment and previous/vicarious negative experiences with the police. We include recommendations for police and a call for alternative reporting options.

In Defense of Limited Manufacturing Cost Control: Disciplining Acquisition of Private information by Suppliers

When a firm's input supplier can acquire and misreport private information to gain an edge in negotiations, we show that the firm can blunt the supplier's informational advantage by permitting inefficiencies in its own internal production. Specifically, we establish that a modest increase in the cost of the input(s) a firm makes internally credibly commits it to be more aggressive in negotiations with a supplier for the input(s) the firm buys. Recognizing that its potential information rents will be limited, the supplier, in turn, becomes less aggressive in information acquisition. The paper fully characterizes the equilibrium - the firm's investments, the supplier's information acquisition and reporting decisions, and the terms of trade - to demonstrate that often-maligned internal bloat can be an endogenous facilitator of efficient outsourcing.