Malfeasance in UK Law
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Preventing malfeasance in low corruption environments: twenty public administration responses
Purpose: Corruption undermines good governance. Strategies for preventing malfeasance in low-corruption environments require a different approach to that applied in high-corruption environments. Th...
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Tax malfeasance of high net-worth individuals in Malaysia: tax audited cases
Purpose: This paper aims to analyse the profiles of high net-worth individuals (HNWIs) who were caught for tax malfeasance during a tax audit and to examine factors that influence tax malfeasance a...
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Tax havens: conduits for corporate tax malfeasance
Purpose: This paper is an effort to demystify tax havens – what they mean, what they offer and why they are harmful. It offers a detailed analysis of abusive tax planning by multinational corporati...
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Mutual fund market timing: A tale of systemic abuse and executive malfeasance
The mutual fund market timing scandal and continuing investigative probes read like a Greek tragedy. It is beyond comprehension how senior investment management executives would become willing acco...
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Plausible deniability
One explanation for why voters sometimes fail to hold elected officials accountable for corruption is failure to correctly attribute blame. Yet existing theories of how voters attribute responsibil...... ... This paper de velops a formal model of an electoral acc ountabil- ity environment where po liticians can pursue malfeasance dir ectly or indirectly , but where ‘rogue agents’ occasionally pursuemalfeasance independently. Corruptioncan arise via multiple pathways, and ... ...
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ETHICAL CULTURE AND THE VALUE‐BASED APPROACH TO INTEGRITY MANAGEMENT: A CASE STUDY OF THE DEPARTMENT OF CORRECTIONAL SERVICES
SUMMARY In this article the author proposes that a compliance‐based approach be supplemented by a value‐based approach in attempts to reduce public service malfeasance. The compliance‐based approac...... ... the author proposes that a compliance-based approach be supplemented by a value-based approach in attempts to reduce public service malfeasance. The compliance-based approach per se should not be regarded as the panacea for corruption. It could be argued that such an approach not only ... ...
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Corporate financial crime: social diagnosis and treatment
Purpose: The purpose of this viewpoint paper is to assist in finding solutions for the growing moral and social issues of financial crime plaguing corporations today. Design/methodology/approach: ...... ... sociology and criminology to “diagnose” and “treat” the existing flaws in corporatestructures that have led to malaise and malfeasance. Theories include differential association,self-control, and control balance, taking into consideration the characteristics of individuals ... ...
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The frequency of corporate misconduct: public enforcement versus private reality
Purpose: Perceptions about the frequency of misconduct – among the public, academics and even regulators – have largely been formed by examining enforcement statistics, which rely on the detection ...... ... corporate misconduct is an uncommon phenomenon, with many –in fact, the vastmajority –of these firms rarely facing sanctions for malfeasance in any given year.A considerably different picture of corporate misconduct emerges by examining thefrequency of misconduct within organizations ... ...
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Costing and curing corruption in public transit agencies. A preliminary assessment of New York and Los Angeles
Purpose: What is the cost of corruption and associated financial malfeasance in public transit? The purpose of this paper is to consider this question, focusing on two American agencies: the Metrop...... ... Sciences, University of Canberra,Canberra, AustraliaAbstractPurpose – What is the cost of corruption and associated financial malfeasance in public transit?The purpose of this paper is to consider this question, focusing on two American agencies: theMetropolitan Transit Authorities ... ...
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FISCAL DECENTRALIZATION: AN EFFECTIVE TOOL FOR GOVERNMENT REFORM?
The theory of fiscal federalism asserts that fiscal decentralization increases government effectiveness, reduces government budgets, and reduces corruption when used as a means of government reform...... ... Fiscal decentralization deterred corruption in advanced states, whereas greater autonomy in spending increased malfeasance in the developing world. INTRODUCTION During the course of the last few decades, many different states have used decentral- ization as a means of ... ...
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