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Article
Publication date: 3 March 2020

James F. Gilsinan, James E. Fisher, Muhammad Islam, Henry M. Ordower and Wassim Shahin

The purpose of this study is to examine the efficacy of various policy options for curbing the accumulation of illegal wealth and suggest ways to close the increasing wealth…

418

Abstract

Purpose

The purpose of this study is to examine the efficacy of various policy options for curbing the accumulation of illegal wealth and suggest ways to close the increasing wealth inequality gap.

Design/methodology/approach

The paper begins with a historical/literary analysis of the place of wealth in American Society and the ambivalent cultural attitudes toward wealth. Different policy approaches that seek to limit wealth inequality and the illegal accumulation of wealth are then examined. Finally, the current policy climate in the USA is reviewed to determine the likelihood of meaningful reform.

Findings

In Europe, the BASEL accords show promise for curbing the illegal accumulation of wealth by politically exposed persons. In the USA, tax reform efforts can close the wealth gap, but the current political landscape makes meaningful reform challenging particularly given the increasing use of “dark” money to influence elections.

Research limitations/implications

Because financial reform is a moving target in both Europe and the USA, subject to the ebb and flow of political forces, it is difficult to predict what major reforms will be possible.

Practical implications

Without meaningful reform, an increase in populist movements can be expected (e.g. Brexit and Trump) with an overall, long-term negative impact on democratic capitalism.

Social implications

The wealth gap and the sense that the system is rigged against the common people will result in increasing political turmoil.

Originality/value

Combining literary/historical analysis with the analysis of current policy interventions provides a set of tools not usually used in the examination of financial crimes.

Details

Journal of Financial Crime, vol. 27 no. 4
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 20 April 2023

James F. Gilsinan, James E. Fisher, Muhammad Q. Islam, Henry M. Ordower and Wassim Shahin

Efforts to combat corruption in society often seem to resemble a game of whack-a-mole. When dealt with in one sector of the society, it pops up in another, and while that is being…

143

Abstract

Purpose

Efforts to combat corruption in society often seem to resemble a game of whack-a-mole. When dealt with in one sector of the society, it pops up in another, and while that is being dealt with, it again raises its ugly head in the place where it had appeared to be suppressed. This paper aims to present a model of how corruption spreads based on an alternative view of its main components.

Design/methodology/approach

Key elements of the model are analyzed by applying them to particular examples of systemic ethical failures using a variety of mini cases across a number of policy areas.

Findings

Corruption is based on conformity rather than rule breaking. Furthermore, personal or corporate gains are not sufficient as causes of ethically problematic actions. More fundamentally, survival of the organizational enterprise is the driving force in spreading corrupt behavior.

Practical implications

This paper concludes with a discussion of the model’s efficacy for formulating legislative solutions for ethical lapses in a particular policy area. Again, a mini cases study is used to illustrate the main points of the argument.

Originality/value

Viewing systemic ethical failures through this alternative lens may well result in more effective ways to combat the spread of corrupt practices.

Details

Journal of Financial Crime, vol. 30 no. 5
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 5 May 2023

Sang Bong Lee, Shih-Hao Liu, Carl P. Maertz, Nitish Singh and James Fisher

This study aims to identify different antecedents and reveal divergent moderating effects of horizontal collectivism, thereby unlocking the asymmetric mechanisms for employees’…

325

Abstract

Purpose

This study aims to identify different antecedents and reveal divergent moderating effects of horizontal collectivism, thereby unlocking the asymmetric mechanisms for employees’ brand citizenship behavior (BCB) and negative word-of-mouth (NWOM).

Design/methodology/approach

This study uses a survey data set and analyzes it with structural equation modeling along with common latent factor analysis designed to control for common method variance.

Findings

BCB is associated with pride at work but not perceived organizational support (POS), so POS drives BCB not directly but indirectly through the emotion of pride at work. In contrast, employees’ NWOM is associated with both POS and frustration, and POS drives NWOM directly and indirectly through the emotion of frustration. Horizontal collectivism has divergent moderating effects that strengthen the relationships of BCB with POS and pride at work and weaken the relationship between employees’ NWOM and frustration.

Originality/value

This study makes two major theoretical contributions to internal branding. First, as a response to the need for an investigation into drivers of employees’ brand-oriented behaviors, it will identify different psychological antecedents and mechanisms for BCB and employees’ NWOM. Second, capturing the potential of horizontal collectivism on employees’ brand-oriented behaviors, this study will reveal the potential divergent moderating effects of horizontal collectivism on BCB and employees’ NWOM. These two contributions will lead to a better understanding of the different mechanisms for employees’ BCB and NWOM.

Details

Journal of Product & Brand Management, vol. 32 no. 7
Type: Research Article
ISSN: 1061-0421

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Article
Publication date: 1 December 2004

Hussein Ebied

Recent reports on accounting education have observed that an increasing difference exists between what students are being taught and what accounting practitioners actually do…

792

Abstract

Recent reports on accounting education have observed that an increasing difference exists between what students are being taught and what accounting practitioners actually do. Yet, despite such criticisms of accounting education, methods exist that help blend study and practice more effectively. Included among the methods are accounting internships and related cooperative work‐ study programs. This study was conducted at the college of Business and Economics, United Arab Emirates University to investigate the effect of student internships on subsequent academic performance. The post‐internship course performance of students with accounting internship experience was compared to that of non‐internship students matched on the basis of grade point averages (GPA) and credit hours completed. The results indicated that the internship students performed significantly better than the non‐internship students in accounting courses, and in overall GPA subsequent to the internship semester. These findings contradict prior research and support accounting internships as tools to enhance students’ knowledge and motivation.

Details

Journal of Economic and Administrative Sciences, vol. 20 no. 2
Type: Research Article
ISSN: 2054-6238

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Article
Publication date: 1 April 2009

Sally R. Ross, Lynn L. Ridinger and Jacquelyn Cuneen

This study presents an analysis of the evolution of advertising's portrayal of women in motorsport. The construct of source credibility is examined and used as a framework to…

1173

Abstract

This study presents an analysis of the evolution of advertising's portrayal of women in motorsport. The construct of source credibility is examined and used as a framework to better understand the limitations and opportunities of female athlete endorsers in general and female racing car drivers in particular. The advertising images of pioneer drivers Janet Guthrie, Lyn St. James and Sarah Fisher are discussed and compared to that of Danica Patrick, a media star in the Indy Racing League (IRL). Patrick has been successful in capitalising on her expertise and attractiveness to enhance her image and endorse products. Attitudes towards using sex appeal to sell products are presented and discussed.

Details

International Journal of Sports Marketing and Sponsorship, vol. 10 no. 3
Type: Research Article
ISSN: 1464-6668

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Article
Publication date: 1 February 2001

James Fisher, Ellen Harshman, William Gillespie, Henry Ordower, Leland Ware and Frederick Yeager

In late 1999, Congress enacted financial modernisation legislation that dramatically deregulated the financial services industry and expanded the powers of financial institutions…

173

Abstract

In late 1999, Congress enacted financial modernisation legislation that dramatically deregulated the financial services industry and expanded the powers of financial institutions in the USA. In keeping with this deregulation and expanded powers, the regulatory landscape and enforcement mechanisms also changed. While many applaud this legislation, others point to previous US experience where financial deregulation overwhelmed federal regulators and resulted in massive failures of financial institutions and, consequently, in huge federal bailouts. The authors examine here the prospect of supplementing regulation with certain forms of private intervention. Specifically, they address the question: is there a role for whistleblowing and bounty hunting as means of supplementing existing regulation in the financial services industry?

Details

Journal of Financial Crime, vol. 8 no. 4
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 1 January 1999

Gordon F. Woodbine, Tungshan F. Chou and James Fisher

When developing and justifying courses of study in business ethics the designer will be interested in setting benchmarks reflecting his/her understanding or appreciation of the…

96

Abstract

When developing and justifying courses of study in business ethics the designer will be interested in setting benchmarks reflecting his/her understanding or appreciation of the moral views of participating members. Such considerations are often complicated by the fact, relevant in many Australian institutions of higher learning, that most of the cohorts contain overseas students from a variety of Asian countries. If insights into the ethical perceptions of students with differing ethnic origins could be measured in some objective fashion, then curriculum planners might take such matters into account when developing strategies for courses involving business ethics. This paper reports the findings of a questionnaire survey that examined the ethical perceptions of 407 second and third year students completing business courses at two Western Australian universities. Two country groupings, Australian and Malaysian students, were identified and their responses examined to ascertain whether relevant demographic factors relating to age and gender could be used to explain the strong differences in perceptions which were noted with respect to issues involving questionable practices involving consumers. Demographic factors failed to explain observed differences and a subsequent examination of the underlying constructs, using factor and cluster analyses, resulted in the realisation that the two groups demonstrated significantly variant patterns of ethical predisposition.

Details

Asian Review of Accounting, vol. 7 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 5 January 2015

James F. Gilsinan, Muhammed Islam, Neil Seitz and James Fisher

– The purpose of this paper is to understand the reasons why some financial crises do not result in extensive criminal prosecutions.

834

Abstract

Purpose

The purpose of this paper is to understand the reasons why some financial crises do not result in extensive criminal prosecutions.

Design/methodology/approach

The authors examine three major events: the crash of 1929 leading to the Great Depression, the collapse of the US Savings and Loan industry circa 1990 and the sub-prime mortgage meltdown. The authors explain how circumstances surrounding these financial collapses led to stark differences in criminal prosecutions.

Findings

This review of prosecutions during three financial crises underscores the contingent nature of seeking criminal penalties for financial wrongdoing. The decision is influenced by a number of factors, including a prosecutor’s level of risk tolerance (probable win test); the potential economic impact of a successful conviction; the number of laws and regulations available in the prosecutorial tool kit; and the desired outcome which can range from new regulatory structures, to prosecutions that fix blame and satisfy the desire for scapegoats, to seeking financial penalties that shore up the government’s bottom line.

Research limitations/implications

This study covers three crises and focuses on the US responses. A broader study could look across countries.

Practical implications

Regulators and lawmakers are interested in avoiding future crises. Because crises are not anticipated, responses are determined by conditions of the moment. A frequent result is that laws and regulations are not in place. Decisions about likely preferred responses would allow anticipatory legislation and regulations.

Social implications

Financial crises obviously have major implications for ordinary citizens far removed from the centers of finance. Improved responses to mitigate or avoid disasters would have profound impacts on people’s quality of life.

Originality/value

The three crises have been studied individually. This work is different in that it examines the impact of a common set of factors over three crises covering a span of 80 years.

Details

Journal of Financial Crime, vol. 22 no. 1
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 1 December 1999

James E. Fisher, Dennis E. Garrett, Mark J. Arnold and Mark E. Ferris

Very little prior research has analyzed the behavior of dissatisfied consumers who complain to the Better Business Bureau (BBB). Therefore, interviews were conducted with…

2000

Abstract

Very little prior research has analyzed the behavior of dissatisfied consumers who complain to the Better Business Bureau (BBB). Therefore, interviews were conducted with dissatisfied consumers who filed complaints with the BBB against companies in three industries – auto dealers, dry cleaners, and home construction. The results reveal significant gaps between dissatisfied consumers’ resolution preferences and companies’ resolution offers. Further, the results highlight the highly negative word‐of‐mouth communication activity and repeat purchase intentions of dissatisfied consumers who complain to the BBB. Based on these data, complaint resolution recommendations are provided to improve customer service managers’ handling of dissatisfied consumers.

Details

Journal of Consumer Marketing, vol. 16 no. 6
Type: Research Article
ISSN: 0736-3761

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Article
Publication date: 1 July 2005

James Fisher, James Gilsinan, Ellen Harshman, Muhammed Islam and Fred Yeager

Outlines the requirements of the PATRIOT Act of October 2001; together with subsequent legislation, it has led to a dramatic increase in surveillance activities affecting both…

507

Abstract

Outlines the requirements of the PATRIOT Act of October 2001; together with subsequent legislation, it has led to a dramatic increase in surveillance activities affecting both traditional financial institutions and the newer types known as Money Service Businesses. Lists its demands, that all financial institutions: establish a more formal anti‐money laundering programme with a compliance officer, implement an employee training programme, file Suspicious Activity Reports, verify new customers’ identities etc. Indicates the cost to the financial services industry of compliance. Concludes that, given the massive quantities of information collected, even the best technology may not ensure that the tiny minority of terrorist traces actually get followed up

Details

Journal of Money Laundering Control, vol. 8 no. 3
Type: Research Article
ISSN: 1368-5201

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