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Yunan Chen, Ivan Sun, Yuning Wu, Zhe Chao and Yuping Liu
The main purpose of this study is to examine the direct relationship between police officers' perceived technology utilization and their perception of external procedural…
Abstract
Purpose
The main purpose of this study is to examine the direct relationship between police officers' perceived technology utilization and their perception of external procedural injustice, as well as the indirect relationship through perceived self-legitimacy.
Design/methodology/approach
This study used survey data collected from 1,944 police officers in a northern Chinese province. Structural equation modeling (SEM) was performed to assess the direct and indirect associations between technology utilization and external procedural injustice.
Findings
Technology efficacy was negatively associated with external procedural injustice and positively associated with both self-legitimacy and public-defined legitimacy. Furthermore, officers’ self-perceived legitimacy is negatively associated with their support for procedurally unjust behaviors, while officers’ perception of public-defined legitimacy, unexpectedly, is positively related to their endorsement of procedural injustice. Conversely, technology difficulty was positively related to external procedural injustice and negatively associated with public-defined legitimacy.
Originality/value
The present study represents a first attempt to link technology utilization to external procedural injustice in the policing literature. This study provides needed evidence to support the importance role of technology utilization in shaping police officers’ occupational attitudes toward themselves and the public in an authoritarian country.
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This study sought to explore the understanding and experiences of hazing of seven Black men, 18–25 years of age, who attended all-boys ex-Model C schools in South Africa to…
Abstract
This study sought to explore the understanding and experiences of hazing of seven Black men, 18–25 years of age, who attended all-boys ex-Model C schools in South Africa to describe what it might reveal about masculinities and cultural heteronormativity. This study aims to understand the institutional culture of boys' high schools including sport and the factors that inform, produce and reproduce heteronormative culture. This study used a retrospective ethnographic method of inquiry to explore participants' memories of their experiences and perceptions about the initiation/hazing they were subjected to during their school years. As points of entry into the extensive and broad theoretical discussions, I discuss hazing in sports, institutional culture and heteronormative ideals that have shaped the narratives around hazing in boys' schools, as well as the racial issues that exist within these structures. This illustrates how the issue of hazing is a systematic one that relies heavily on the reproduction of a system based on values and ideals that continue to be perpetuated and are reflected here.
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The authors gathered the core information for this case using publicly available filings from the US Department of Justice and the US Securities and Exchange Commission. Publicly…
Abstract
Research methodology
The authors gathered the core information for this case using publicly available filings from the US Department of Justice and the US Securities and Exchange Commission. Publicly available news articles were used to complement the core information. All sources are cited.
Case overview/synopsis
This case involves an assumed fraud perpetrated by the C-suite members of Celadon Group, Inc. – formerly one of the largest trucking companies in North America. By 2016, the value of Celadon’s truck inventory significantly decreased in value. Instead of reducing the inventory to its market value on the Balance Sheet, management engaged in a series of trades and creative accounting to conceal the fact they had overvalued the trucks.
Investment analysts at Prescience Point Capital Management and Jay Yoon (both published on Seeking Alpha) found inconsistencies and red flags in Celadon’s 2016 and 2017 financial reports and reported their suspicions to the public. Soon after, Celadon’s audit committee declared the company’s recent financial statements could no longer be relied upon, resulting in an immediate market loss of $62.3m. In 2019, Celadon entered into a Deferred Prosecution Agreement and was ordered to pay $42.2m in restitution. The Department of Justice (DOJ) criminally charged Danny Williams (president of Quality, a Celadon subsidiary) and he entered a plea agreement. The DOJ also criminally charged Bobby Lee Peavler (CFO) and William Eric Meek (COO). Celadon filed for bankruptcy and operations ceased. Then, in an unexpected turn of events, in 2022, the DOJ dismissed the criminal case against Peavler and Meek.
Complexity academic level
This case allows students to apply theory learned in a fraud examination or forensic accounting course to an actual fraud case. It discusses red flags and how perpetrators of fraud often need to keep perpetrating wrongdoing to keep the original fraud from being discovered. The authors designed the case for upper-level or graduate business students. It should be included in the course when covering financial statement fraud.
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