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Статья «Жертвы должностных преступлений» / Article "Victims of White-Collar Crime"

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Архивные данные статьи П.Готтшальк / Archival data of the article written by Dr. P.Gottschalk

Выходные данные научной статьи / Article output data

Раздел / Sectional title
[RUS]
Актуальные проблемы современной криминологии
[ENG]
Actual problems of modern criminology
Страницы / Pages 91-109
Тип / Type [RAR] – Научная статья
Коды / Numbers [УДК] 343.988
Заглавие / Title
[RUS]
Жертвы должностных преступлений
[ENG]
Victims of White-Collar Crime
Авторы / Authors
[RUS]
Петер Готтшальк
Управляющий директор, автор книг, Профессор информационных систем и управления знаниями кафедры лидерского и организационного поведения,
Норвежская Бизнес Школа
[ENG]
Dr. Petter Gottschalk
Managing director, book author, professor of information systems and knowledge management in the department of leadership and organizational behavior,
BI Norwegian Business School
Аннотация / Abstract
[RUS]
В статье рассматриваются случаи жертв должностных преступлений, являющихся одной из форм виктимизации, выраженной в самых разнообразных формах отношений между преступниками и жертвами.
[ENG]
Victims of white-collar crime is a form of victimization often seen to involve a very different set of relationships between offenders and victims, as there is less obvious direct harm or blood on the streets. It appears less personal as immediate victims are often employers, banks, tax authorities, customers or other shareholders. Based on a national sample of 323 convicted white-collar criminals, criminals are classified into categories depending on victims of crime. The largest group is found for employers as victims. The most severe jail sentences are found for banks as victims.
Victims of white-collar crime might be classified into five main categories of employers, banks, tax authorities, customers, and shareholders. Employers represent the largest group of victims from known cases in Norway in the years from 2009 to 2012. Banks are the second largest group of victims, and white-collar criminals in this category received the most severe jail sentence. The most severe jail sentences were associated with the most significant crime amounts.
Текст / Text
[ENG]
Introduction A distinction can be made between internal...
Ключевые слова / Keywords
[RUS]
Финансовые преступления
эмпирические исследования
жертвы преступлений
воровство
мошенничество
сделки с использованием служебной информации
[ENG]
Financial crime
empirical study
crime victims
theft
fraud
insider trading
Ссылки / References
[RUS]
  1. Abramova I. The funding of traditional organized crime in Russia // Economic Affairs. – 2007. – No. 1(27). – Рp. 18-21.
  2. Aguilera R.V., Vadera A.K. The Dark Side of Authority: Antecedents, Mechanisms, and Outcomes of Organizational Corruption // Journal of Business Ethics. – 2008. – No. 77. – Рp. 431-449.
  3. Anderson R.M. A proposal for calculating reimbursed victims of financial identity theft under the federal sentencing guidelines // Brooklyn Journal of Corporate, Financial & Commercial Law. – 2006. – No. 5. – Рp. 447-472.
  4. Barker K.J., D'Amato J., Sheridon P. Credit card fraud: awareness and prevention // Journal of Financial Crime. – 2008. – No. 4(15). – Рp. 398-410.
  5. Benson M.L., Simpson S.S. White-Collar Crime: An Opportunity Perspective, Criminology and Justice Series. – NY: Routledge, 2009. – 256 p.
  6. Blickle G., Schlegel A., Fassbender P., Klein U. Some Personality Correlates of Business White-Collar Crime // Applied Psychology: An International Review. – 2006. – No. 2(55). – Рp. 220-233.
  7. Croall H. Victims, Crime and Society. – Los Angeles: Sage, 2007. – 292 p.
  8. Dorn N., Levi M., White S. Do European procurement rules generate or prevent crime? // Journal of Financial Crime. – 2008. – No. 3(15). – Рp. 243-260.
  9. Elvins M. Europe's response to transnational organised crime // Crime: Perspectives on global security, London: Routledge, 2003. – Рp. 29-41.
  10. Fisher J. The UK's faster payment project: avoiding a bonanza for cybercrime fraudsters // Journal of Financial Crime. – 2008. – No. 2(15). – Рp. 155-164.
  11. Fodor B. Measuring market integrity: a propsed Canadian approach // Journal of Financial Crime. – 2008. – No. 3(15). – Рp. 261-268.
  12. Gilsinan J.F., Millar J., Seitz N., Fisher J., Harshman E., Islam M., Yeager F. The role of private sector organizations in the control and policing of serious financial crime and abuse // Journal of Financial Crime. – 2008. – No. 2(15). – Рp. 111-123.
  13. Glodstein D., Glodstein S.L., Fornaro J. Fraud Trauma Syndrome: The Victims of the Bernard Madoff Scandal // Journal of Forensic Studies in Accounting and Business. – 2010. – No. 6. – Рp. 1-9.
  14. Hill C. Art crime and the Wealth of Nations // Journal of Financial Crime. – 2008. – No. 4(15). – Рp. 444-448.
  15. Ksenia G. Can corruption and economic crime be controlled in developing countries and if so, is it cost-effective? // Journal of Financial Crime. – 2008. – No. 2(15). – Рp. 223-233.
  16. Lombardo R.M. Black hand: Terror by letter in Chicago // Journal of Contemporary Criminal Justice. – 2002. – No. 4(18). – Рp. 394-409.
  17. Lyman M.D., Potter G.W. Organized crime, 4th edition. – New Jersey: Pearson Prentice Hall, 2007. – 512 p.
  18. Malkawi B.H.,Haloush H.A. The case of income tax evasion in Jordan: symptoms and solutions // Journal of Financial Crime. – 2008. – No. 3(15). – Рp. 282-294.
  19. Martin K.D., Cullen J.B., Johnson J.L., Parbotteeah K.P. Deciding to bribe: A cross-level analysis of firm and home country influences on bribery activity // Academy of Management Journal. – 2007. – No. 6(50). – Рp. 1401-1422.
  20. Misangyi V.F., Weaver G.R., Elms H. Ending Corruption: The Interplay Among Institutional Logics, Resources, and Institutional Entrepreneurs // The Academy of Management Review. – 2008. – No. 3(33). – Рp. 750-798.
  21. Peltier-Rivest D. An analysis of the victims of occupational fraud: a Canadian perspective // Journal of Financial Crime. – 2009. – No. 1(16). – Рp. 60-66.
  22. Pickett K.H.S., Pickett J.M. Financial Crime Investigation and Control. – NY: John Wiley & Sons, 2002. – 288 p.
  23. Pinto J., Leana C.R., Pil F.K. Corrupt Organizations or Organizations of Corrupt Individuals? Two Types of Organization-Level Corruption // The Academy of Management Review. – 2008. – No. 3(33). – Рp. 685-709.
  24. Schanzenbach M.M., Yeager M.L. Prison time, fines and federal white-collar criminals – The anatomy of racial disparity // Journal of Criminal Law and Criminology. – 2006. – No. 2(96). – Рp. 757-793.
  25. Schnatterly K. Increasing firm value through detection and prevention of white-collar crime // Strategic Management Journal. – 2003. – No. 7(24). – Рp. 587-614.
  26. Silverstone H., Sheetz M. Forensic accounting and fraud investigation for non-experts. – N.J., Hoboken: Wiley, 2003. – 304 p.
  27. Simpson S.S. Making Sense of White Collar Crime: Theory and Research // The Ohio State Journal of Criminal Law. – 2011. – No. 2(8). – Рp. 481-502.
  28. Sutherland E.H. White collar crime. – N.Y.: Holt Rinehart and Winston, 1949. – 272 p.
  29. Toner G.A. New ways of thinking about old crimes: Prosecuting corruption and organized criminal groups engaged in labour-management racketeering // Journal of Financial Crime. – 2009. – No. 1(16). – Рp. 41-59.
  30. Wagner R.E. Gordon Gekko to the Rescue? Insider Trading as a Tool to Combat Accounting Fraud // University of Cincinnati Law Review. – 2011. – No. 79. – Рp. 973-993.
  31. Woodbine G.F., Liu J. Leadership Styles and the Moral Choice of Internal Auditors // Electronic Journal of Business Ethics and Organization Studies. – 2010. – No. 1(15). – Рp. 28-35.
[ENG]
  1. Abramova, I. (2007), "The funding of traditional organized crime in Russia", Economic Affairs, No. 1(27), pp. 18-21.
  2. Aguilera, R.V., Vadera, A.K. (2008), "The Dark Side of Authority: Antecedents, Mechanisms, and Outcomes of Organizational Corruption", Journal of Business Ethics, No. 77, pp. 431-449.
  3. Anderson, R.M. (2006), "A proposal for calculating reimbursed victims of financial identity theft under the federal sentencing guidelines", Brooklyn Journal of Corporate, Financial & Commercial Law, No. 5, pp. 447-472.
  4. Barker, K.J., D'Amato, J., Sheridon, P. (2008), "Credit card fraud: awareness and prevention", Journal of Financial Crime, No. 4(15), pp. 398-410.
  5. Benson, M.L., Simpson, S.S. (2009), White-Collar Crime: An Opportunity Perspective, Criminology and Justice Series, Routledge, NY, 256 p.
  6. Blickle, G., Schlegel, A., Fassbender, P., Klein, U. (2006), "Some Personality Correlates of Business White-Collar Crime", Applied Psychology: An International Review, No. 2(55), pp. 220-233.
  7. Croall, H. (2007). Victims, Crime and Society, Sage, Los Angeles, 292 p.
  8. Dorn, N., Levi, M., White, S. (2008), "Do European procurement rules generate or prevent crime?", Journal of Financial Crime, No. 3(15), pp. 243-260.
  9. Elvins, M. (2003), "Europe's response to transnational organised crime", In: Edwards, A. and Gill, P., Crime: Perspectives on global security, Routledge, London, pp. 29-41.
  10. Fisher, J. (2008), "The UK's faster payment project: avoiding a bonanza for cybercrime fraudsters", Journal of Financial Crime, No. 2(15), pp. 155-164.
  11. Fodor, B. (2008), "Measuring market integrity: a propsed Canadian approach", Journal of Financial Crime, No. 3(15), pp. 261-268.
  12. Gilsinan, J.F., Millar, J., Seitz, N., Fisher, J., Harshman, E., Islam, M., Yeager, F. (2008), "The role of private sector organizations in the control and policing of serious financial crime and abuse", Journal of Financial Crime, No. 2(15), pp. 111-123.
  13. Glodstein, D., Glodstein, S.L., Fornaro, J. (2010), "Fraud Trauma Syndrome: The Victims of the Bernard Madoff Scandal", Journal of Forensic Studies in Accounting and Business, No. 6, pp. 1-9.
  14. Hill, C. (2008), "Art crime and the Wealth of Nations", Journal of Financial Crime, No. 4(15), pp. 444-448.
  15. Ksenia, G. (2008), "Can corruption and economic crime be controlled in developing countries and if so, is it cost-effective?", Journal of Financial Crime, No. 2(15), pp. 223-233.
  16. Lombardo, R.M. (2002), "Black hand: Terror by letter in Chicago", Journal of Contemporary Criminal Justice, No. 4(18), pp. 394-409.
  17. Lyman, M.D., Potter, G.W. (2007), Organized crime, 4th edition, Pearson Prentice Hall, Uppler Saddle River, New Jersey, 512 p.
  18. Malkawi, B.H.,Haloush, H.A. (2008), "The case of income tax evasion in Jordan: symptoms and solutions", Journal of Financial Crime, No. 3(15), pp. 282-294.
  19. Martin, K.D., Cullen, J.B., Johnson, J.L., Parbotteeah, K.P. (2007), "Deciding to bribe: A cross-level analysis of firm and home country influences on bribery activity", Academy of Management Journal, No. 6(50), pp. 1401-1422.
  20. Misangyi, V.F., Weaver, G.R., Elms, H. (2008), "Ending Corruption: The Interplay Among Institutional Logics, Resources, and Institutional Entrepreneurs", The Academy of Management Review, No. 3(33), pp. 750-798.
  21. Peltier-Rivest, D. (2009), "An analysis of the victims of occupational fraud: a Canadian perspective", Journal of Financial Crime, No. 1(16), pp. 60-66.
  22. Pickett, K.H.S., Pickett, J.M. (2002), Financial Crime Investigation and Control, John Wiley & Sons, NY, 288 p.
  23. Pinto, J., Leana, C.R., Pil, F.K. (2008), "Corrupt Organizations or Organizations of Corrupt Individuals? Two Types of Organization-Level Corruption", The Academy of Management Review, No. 3(33), pp. 685-709.
  24. Schanzenbach, M.M., Yeager, M.L. (2006), "Prison time, fines and federal white-collar criminals – The anatomy of racial disparity", Journal of Criminal Law and Criminology, No. 2(96), pp. 757-793.
  25. Schnatterly, K. (2003), "Increasing firm value through detection and prevention of white-collar crime", Strategic Management Journal, No. 7(24), pp. 587-614.
  26. Silverstone, H., Sheetz, M. (2003), Forensic accounting and fraud investigation for non-experts, Wiley, N.J., Hoboken, 304 p.
  27. Simpson, S.S. (2011), "Making Sense of White Collar Crime: Theory and Research", The Ohio State Journal of Criminal Law, No. 2(8), pp. 481-502.
  28. Sutherland, E.H. (1949), White collar crime, Holt Rinehart and Winston, N.Y., 272 p.
  29. Toner, G.A. (2009), "New ways of thinking about old crimes: Prosecuting corruption and organized criminal groups engaged in labour-management racketeering", Journal of Financial Crime, No. 1(16), pp. 41-59.
  30. Wagner, R.E. (2011), "Gordon Gekko to the Rescue? Insider Trading as a Tool to Combat Accounting Fraud", University of Cincinnati Law Review, No. 79, pp. 973-993.
  31. Woodbine, G.F., Liu, J. (2010), "Leadership Styles and the Moral Choice of Internal Auditors", Electronic Journal of Business Ethics and Organization Studies, No. 1(15), pp. 28-35.
Файлы / Files 5-gottschalk.pdf

Выходные данные журнала «Вопросы российского и международного права», в котором размещена статья / Publisher's imprint of the journal "Matters of Russian and International Law", which includes the article ►