538
Views
0
CrossRef citations to date
0
Altmetric
Research Article

Perceptions of Potential White-Collar Criminals in Romania: A Convenience Theory Approach

&
Pages 471-482 | Received 21 Aug 2023, Accepted 24 Aug 2023, Published online: 07 Sep 2023

References

  • Agnew, R. 2014. “Social Concern and Crime: Moving Beyond the Assumption of Simple Self-Interest.” Criminology 52(1): 1–32. doi:10.1111/1745-9125.12031.
  • Asting, C. and P. Gottschalk. 2022. “Attorney Fraud in the Law Firm: A Case Study of Crime Convenience Theory and Crime Signal Detection Theory.” Deviant Behavior 44(4):591–602. ( published online). doi:10.1080/01639625.2022.2071657.
  • Baer, M. D., E. L. Frank, F. K. Matta, M. M. Luciano, and N. Wellman. 2021. “Untrusted, Overtrusted, or Just Right? The Fairness of (In)congruence Between Trust Wanted and Trust Received.” Academy of Management Journal 64(1): 180–206. doi:10.5465/amj.2018.0334.
  • Baer, M. H. 2020. “Three Conceptions of Corporate Crime (And One Avenue for Reform).” Law & Contemporary Problems 83 (4):1–24. Duke University School of Law.
  • Bao, D., Y. Kim, G. M. Mian, and L. Su. 2019. “Do managers disclose or withhold bad news? Evidence from short interest.” The Accounting Review 94(3):1–26.
  • Benson, M. L. 2021. “Theoretical and Empirical Advances in the Study and Control of White-Collar Offenders.” Justice Evaluation Journal 4(1): 1–20. doi:10.1080/24751979.2020.1808855.
  • Berghoff, H. and U. Spiekermann. 2018. “Shady Business: On the History of White-Collar Crime.” Business History 60(3): 289–304. doi:10.1080/00076791.2018.1414735.
  • Bishop, D. Y. (2022). Fraud Risk Management to Detect and Prevent Employee Fraud in Small Rural Businesses, Dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Business Administration, Liberty University, School of Business, August, 221 pages.
  • Bittle, S. and J. Hébert. 2020. “Controlling Corporate Crimes in Times of de-Regulation and Re-Regulation.” in Pp. 484–501 in The Handbook of White-Collar Crime, M.L. Rorieedited by. Hoboken, NJ: Wiley & Sons. chapter 30, pages. doi:10.1002/9781118775004.ch30
  • Braaten, C. N. and M. S. Vaughn. 2021. “Convenience Theory of Cryptocurrency Crime: A Content Analysis of U.S. Federal Court Decisions.” Deviant Behavior 42(8): 958–78. doi:10.1080/01639625.2019.1706706.
  • Bussmann, K. D., A. Niemeczek, and M. Vockrodt. 2018. “Company Culture and Prevention of Corruption in Germany, China and Russia.” European Journal of Criminology 15(3): 255–77. doi:10.1177/1477370817731058.
  • Campbell, J. L. and A. S. Göritz. 2014. “Culture Corrupts! A Qualitative Study of Organizational Culture in Corrupt Organizations.” Journal of Business Ethics 120(3): 291–311. doi:10.1007/s10551-013-1665-7.
  • Chan, F. and C. Gibbs. 2020. “Integrated Theories of White-Collar and Corporate Crime.” in Pp. 191–208 in The Handbook of White-Collar Crime, M.L. Rorieedited by. Hoboken, NJ: Wiley & Sons. chapter 13. doi:10.1002/9781118775004.ch13
  • Chan, F. and C. Gibbs. 2022. “When Guardians Become Offenders: Understanding Guardian Capability Through the Lens of Corporate Crime.” Criminology 60(2): 321–41. doi:10.1111/1745-9125.12300.
  • Chattopadhyay, P., W. H. Glick, and G. P. Huber. 2001. “Organizational Actions in Response to Threats and Opportunities.” Academy of Management Journal 44(5): 937–55. doi:10.2307/3069439.
  • Country comparison tool. (n.d.). Retrieved July 27, 2023, from https://www.hofstede-insights.com/country-comparison-tool
  • Cressey, D. 1972. Criminal Organization: Its Elementary Forms. New York, NY: Harper and Row.
  • Cullen, F. T., C. Chouhy, and C. L. Jonson. 2020. “Public Opinion About White-Collar Crime.” in Pp. 211–28 in The Handbook of White-Collar Crime, M.L. Rorieedited by. Hoboken, NJ: Wiley & Sons. chapter 14. doi:10.1002/9781118775004.ch14
  • David, D., (2015). Psihologia poporului român. Profilul psihologic al românilor într-o monografie cognitiv-experimentală [Psychology apof the Romanian people. The psychological profile of Romanians in a cognitive-experimental monograph]. Bucharest, Eds. Polirom.
  • Dearden, T. E. and P. Gottschalk. 2021. “Gender and White-Collar Crime: Convenience in Target Selection.” Deviant Behavior 42(11): 1485–93. doi:10.1080/01639625.2020.1756428.
  • Desmond, S. A., M. Rorie, and T. Sohoni. 2022. “Working for God: Religion and Occupational Crime and Deviance.” Deviant Behavior 44(2):159–74. ( published online). doi:10.1080/01639625.2021.2022968.
  • Dodge, M. 2009. Women and White-Collar Crime. Saddle River, NJ: Prentice Hall.
  • Engdahl, O. 2015. “White-Collar Crime and First-Time Adult-Onset Offending: Explorations in the Concept of Negative Life Events as Turning Points.” International Journal of Law, Crime and Justice 43(1): 1–16. doi:10.1016/j.ijlcj.2014.06.001.
  • European Social Survey European Research Infrastructure (ESS ERIC). 2018. ESS4 - Integrated File, Edition 4.5 (Austria and Lithuania Not Included) [Data Set]. Sikt - Norwegian Agency for Shared Services in Education and Research. doi:10.21338/ESS4E04_5.
  • Freedom House (2022). Romania: Freedom in the World 2022 Country Report. Retrieved July, 27, 2023, from https://freedomhouse.org/country/romania/freedom-world/2022
  • Galvin, B. M., D. Lange, and B. E. Ashforth. 2015. “Narcissistic Organizational Identification: Seeing Oneself as Central to the Organization’s Identity.” Academy of Management Review 40(2): 163–81. doi:10.5465/amr.2013.0103.
  • Gavreliuc, A. 2010. “Autism social, individualism autarhic şi tipare valorice transgeneraţionale în România contemporană.[Social autism, autarchic individualism and transgenerational value patterns in contemporary Romania].” Psihologia socială (26):25–47.
  • Gavreliuc, A. 2011. Psihologie interculturală [Intercultural psychology]. Iasi: Polirom.
  • Geest, V. R., D. Weisburd, and A. A. J. Blokland. 2017. “Developmental Trajectories of Offenders Convicted of Fraud: A Follow-Up to Age 50 in a Dutch Conviction Cohort.” European Journal of Criminology 14(5): 543–65. doi:10.1177/1477370816677620.
  • Gottschalk, P. 2017. “Convenience in white-collar crime: Introducing a core concept.” Deviant behavior 38(5):605–19.
  • Gottschalk, P. 2022. “Trusted Chief Executives in Convenient White-Collar Crime.” Crime & Delinquency 001112872211047. published online. doi:10.1177/00111287221104737.
  • Gottschalk, P. and M. Kamaei. 2023. “Understanding Business Offending: Survey Research in Iran.” Journal of Financial Crime 9. published first online. doi:10.1108/JFC-10-2022-0246.
  • Hansen, L. L. 2020. “Review of the Book “Convenience Triangle in White-Collar Crime: Case Studies of Fraud Examinations.” ChoiceConnect 57(5) Middletown, CT: Association of College and Research Libraries.
  • Hausman, W. J. 2018. “Howard Hopson’s Billion Dollar Fraud: The Rise and Fall of Associated Gas & Electric Company.” Business History 60(3): 381–98. doi:10.1080/00076791.2017.1339690.
  • Herron, E. T. and R. M. Cornell. 2021. “Creativity Amidst Standardization: Is Creativity Related to auditors’ Recognition of and Responses to Fraud Risk Cues?” Journal of Business Research 132:314–26. doi:10.1016/j.jbusres.2021.04.018.
  • Hurley, P. J., B. W. Mayhew, and K. M. Obermire. 2019. “Realigning auditors’ Accountability: Experimental Evidence.” The Accounting Review 94(3): 233–50. doi:10.2308/accr-52224.
  • Jonnergård, K., A. Stafsudd, and U. Elg. 2010. “Performance Evaluations as Gender Barriers in Professional Organizations: A Study of Auditing Firms.” Gender, Work, & Organization 17(6): 721–47. doi:10.1111/j.1468-0432.2009.00488.x.
  • Kamaei, M., S. Abolhasani, N. Farhood, and P. Gottschalk. 2022. “The Media Concept of Mafia Business in Iran: A Convenience Theory Approach.” Pakistan Journal of Criminology 14(3):79–99.
  • Kang, E. and N. Thosuwanchot. 2017. “An Application of Durkheim’s Four Categories of Suicide to Organizational Crimes.” Deviant Behavior 38(5): 493–513. doi:10.1080/01639625.2016.1197027.
  • Kaplan, S. E., D. Lanier, K. R. Pope, and J. A. Samuels. 2020. “External investigators’ Follow-Up Intentions When Whistleblowers Report Healthcare Fraud: The Effects of Report Anonymity and Previous Confrontation.” Behavioral Research in Accounting 32(2): 91–101. doi:10.2308/BRIA-19-042.
  • Kaptein, M. and M. Helvoort. 2019. “A Model of Neutralization Techniques.” Deviant Behavior 40(10): 1260–85. doi:10.1080/01639625.2018.1491696.
  • König, A., L. Graf-Vlachy, J. Bundy, and L. M. Little. 2020. “A Blessing and a Curse: How CEOs’ Trait Empathy Affects Their Management of Organizational Crisis.” Academy of Management Review 45(1): 130–53. doi:10.5465/amr.2017.0387.
  • Lehman, D. W., B. Cooil, and R. Ramanujam. 2020. “The Effects of Rule Complexity on Organizational Noncompliance and Remediation: Evidence from Restaurant Health Inspections.” Journal of Management 46(8): 1436–68. doi:10.1177/0149206319842262.
  • McGloin, J. M. and K. J. Thomas. 2019. “Peer Influence and Delinquency.” Annual Review of Criminology 2(1): 241–64. doi:10.1146/annurev-criminol-011518-024551.
  • McGrath, J. 2021. “Self-Deception as a Technique of Neutralization: An Analysis of the Subjective Account of a White-Collar Criminal.” Crime, Law and Social Change 75(5): 415–32. doi:10.1007/s10611-021-09933-6.
  • Mesmer-Magnus, J. R. and C. Viswesvaran. 2005. “Whistleblowing in an Organization: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation.” Journal of Business Ethics 62(3): 266–97. doi:10.1007/s10551-005-0849-1.
  • Mohliver, A. 2019. “How Misconduct Spreads: Auditors’ Role in the Diffusion of Stock-Option Backdating.” Administrative Science Quarterly 64(2): 310–36. doi:10.1177/0001839218763595.
  • Mpho, B. 2017. “Whistleblowing: What Do Contemporary Ethical Theories Say?” Studies in Business and Economics 12(1): 19–28. doi:10.1515/sbe-2017-0002.
  • Oka, R. 2021. “Introducing an Anthropology of Convenience.” Economic Anthropology 8(2): 188–207. doi:10.1002/sea2.12219.
  • Paternoster, R., C. M. Jaynes, and T. Wilson. 2018. “Rational Choice Theory and Interest in the “Fortune of Others.” Journal of Research in Crime and Delinquency 54(6): 847–68. doi:10.1177/0022427817707240.
  • Qu, J. 2021. “The Challenge Against Economic Regulation Ethics Under the COVID-19 Epidemic: An Analysis of Unethical Behavior of Convenience.” Converter Magazine 2021(5): 74–79. doi:10.17762/converter.267.
  • Ragothaman, S. C. 2014. “The Madoff Debacle: What are the Lessons?” Issues in Accounting Education 29(1): 271–85. doi:10.2308/iace-50597.
  • Rehg, M. T., M. P. Miceli, J. P. Near, and J. R. V. Scotter. 2009. “Antecedents and Outcomes of Retaliation Against Whistleblowers: Gender Differences and Power Relationships.” Organization Science 19(2): 221–40. doi:10.1287/orsc.1070.0310.
  • Saad, N. A., S. Z. Othman, and W. S. W. M. Noor. 2022a. “Does Individual Personality Contribute to the Occurrences of White Collar Crime? A Qualitative Study.” Journal of Social Sciences and Humanities 1(6):53–57.
  • Saad, N. A., S. Z. Othman, and W. S. W. M. Noor. 2022b. “Exploring the Characteristics of White-Collar Criminals: A Cross-Case Analysis.” Asian Journal of Research in Business and Management 4(3):423–31.
  • Sajko, M., C. Boone, and T. Buyl. 2021. “CEO Greed, Corporate Social Responsibility, and Organizational Resilience to Systemic Shocks.” Journal of Management 47(4): 957–92. doi:10.1177/0149206320902528.
  • Schoen, J. L., J. A. DeSimone, R. D. Meyer, K. A. Schnure, and J. M. LeBreton. 2021. “Identifying, Defining, and Measuring Justification Mechanisms: The Implicit Biases Underlying Individual Differences.” Journal of Management 47(3): 716–44. doi:10.1177/0149206319889137.
  • Shepherd, D. and M. Button. 2019. “Organizational Inhibitions to Addressing Occupational Fraud: A Theory of Differential Rationalization.” Deviant Behavior 40(8): 971–91. doi:10.1080/01639625.2018.1453009.
  • Shover, N., A. Hochstetler, and T. Alalehto. 2012. “Choosing White-Collar Crime”. Pp. 475–93 in The Oxford Handbook of Criminological Theory, in F.T. Cullen and P. Wilcox edited by, UK: Oxford, Oxford University Press. doi:10.1093/oxfordhb/9780199747238.013.0025.
  • Simpson, S. S., M. A. Galvin, T. A. Loughran, and M. A. Cohen. 2022. “Perceptions of White-Collar Crime Seriousness: Unpacking and Translating Attitudes into Policy Preferences.” Journal of Research in Crime and Delinquency 60(5):582–622. ( published online). doi:10.1177/00224278221092094.
  • Sterri, A. and K. Borge (2022). How can an Auditor Prevent and Detect White-Collar Crime? A Convenience Theory Approach, Master of science in business economics thesis, BI Norwegian Business School, Oslo, Norway, 124 pages.
  • Sundström, M. and A. Radon. 2015. “Utilizing the Concept of Convenience as a Business Opportunity in Emerging Markets.” Organizations and Markets in Emerging Economies 6(2): 7–21. doi:10.15388/omee.2015.6.2.14219.
  • Sutherland, E. H. 1939. “White-Collar Criminality.” American Sociological Review 5(1): 1–12. doi:10.2307/2083937.
  • Sutherland, E. H. 1983. White Collar Crime – the Uncut Version. New Haven, CT: Yale University Press.
  • Thomas, K. J., E. P. Baumer, and T. A. Loughran. 2022. “Structural Predictors of Choice: Testing a Multilevel Rational Choice Theory of Crime.” Criminology 60(4): 606–36. doi:10.1111/1745-9125.12314.
  • Vasiu, V. I. 2021. “Convenience Triangle in White-Collar Crime: Case Studies of Fraud Examinations.” in Criminal Law and Criminal Justice Books, Rutgers, the State University of New Jersey: May. www.clcjbooks.rutgers.edu/
  • Vasiu, V. I. and E. S. Podgor. 2019. Organizational Opportunity and Deviant Behavior: Convenience in White-Collar Crime, Criminal Law and Criminal Justice Books. Rutgers, the State University of New Jersey. July www.clcjbooks.rutgers.edu.
  • Vilalta, C. J., P. López-Ramirez, and G. Fondevila. 2022. “A Community-Level Test of General Strain Theory (GST) in Mexico.” Deviant Behavior 43(11): 1331–46. doi:10.1080/01639625.2021.1982656.
  • Wells, J. T. 1997. Occupational Fraud and Abuse. Austin: Obsidian Publishing Company, Texas.
  • Welsh, D. T., M. D. Baer, H. Session, and N. Garud. 2020. “Motivated to Disengage: The Ethical Consequences of Goal Commitment and Moral Disengagement in Goal Setting.” Journal of Organizational Behavior 41(7): 663–77. doi:10.1002/job.2467.
  • Williams, M. L., M. Levi, P. Burnap, and R. V. Gundur. 2019. “Under the Corporate Radar: Examining Insider Business Cybercrime Victimization Through an Application of Routine Activities Theory.” Deviant Behavior 40(9): 1119–31. doi:10.1080/01639625.2018.1461786.