Judging Federal White-Collar Fraud Sentencing: An Empirical Study Revealing the Need for Further Reform

Bennett, Mark W.; Levinson, Justin D.; Hioki, Koichi

doi:10.2139/ssrn.2735864

Cited by 2 publications

(2 citation statements)

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“…This is possible because prisoners are a protected population and it is often difficult to gain access to them to participate in research (Shadish et al, 2002). Further complicating matters, offenders of occupational fraud are rarely sentenced to incarceration, especially when the offense is committed by someone in an elite position (Bennett et al, 2017). The remaining studies examining individuals involved in professionals in relevant fields.…”

Section: Resultsmentioning

confidence: 99%

Testing the fraud triangle: a systematic review

Homer

2019

JFC

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Purpose The purpose of this study is to examine the existing literature on the fraud triangle. The fraud triangle framework, popularized by Donald Cressey and W. Steve Albrecht, has been used to explain financial crimes since the 1940s. The theory includes that workplace financial crime and fraud occurs only when an offender has sufficient opportunity, pressure and rationalization to commit the crime. The fraud triangle has been empirically applied to the array of criminal behaviors and specific financial crimes and offenders internationally to determine if all three elements are necessary for the crimes to occur. Design/methodology/approach This systematic review summarized 33 empirical studies that have applied all three components of the fraud triangle to study financially criminal behavior committed by both corporations and individuals. The review included published and non-published papers and manuscripts from a variety of sources internationally. Findings Of the 33 studies included, 32 found support for at least one element of the fraud triangle and 27 found support for all three elements. Overall, these studies have shown that the fraud triangle has generally received support across different subjects, industries and countries. Research limitations/implications This research only examined papers using the “fraud triangle” term. Originality/value This paper systematically reviewed different types of studies internationally, concluding that the fraud triangle is largely valid internationally as an explanation for financial crimes.

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Section: Resultsmentioning

confidence: 99%

Testing the fraud triangle: a systematic review

Homer

2019

JFC

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“…Other crimes produce a relatively little effect on social institutions or social organisation." [12,4,5] Based on this, he believes that "a white-collar criminality in general terms will be also a description of the lower class. The respects in which the crimes of the two classes differ are the incidentals rather than the essentials of criminality.…”

Section: Resultsmentioning

confidence: 99%

White-Collar Crime: Ukrainian Experience of Searching for Optimal Model of Criminal Liability

Gutorova

2018

SOCRATES

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Author analyses quite a sensitive issue for society -white-collar crime in Ukraine, defining the optimally probable model of criminal liability. The white-collar shadow economy level is rather high in Ukraine -45.96 % of the GDP and correlates with the respective data of Nigeria. The author's approach can be related to two aspects: first, prevent excessive criminalization activities; second, effectively punish white-collar criminals.

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Judging Federal White-Collar Fraud Sentencing: An Empirical Study Revealing the Need for Further Reform

Cited by 2 publications

References 5 publications

Testing the fraud triangle: a systematic review

Testing the fraud triangle: a systematic review

White-Collar Crime: Ukrainian Experience of Searching for Optimal Model of Criminal Liability

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