Gender and Twenty-First- Century Corporate Crime: Female Involvement and the Gender Gap in Enron-Era Corporate Frauds
نویسندگان
چکیده
We extend the scarce research on corporate crime to include gender by developing and testing a gendered focal concerns and crime opportunities framework that predicts minimal and marginal female involvement in corporate criminal networks. Lacking centralized information, we developed a rich database covering 83 corporate frauds involving 436 defendants. We extracted information from indictments and secondary sources on corporate conspiracy networks (e.g., co-conspirator roles, company positions, and distribution of profit). Findings support the gendered paradigm. Typically, women were not part of conspiracy groups. When women were involved, they had more minor roles and made less profit than their male coconspirators. Two main pathways defined female involvement: relational (close personal relationship with a main male co-conspirator) and utility (occupied a financial-gateway corporate position). Paralleling gendered labor market segmentation processes that limit and shape women’s entry into economic roles, sex segregation in corporate criminality is pervasive, suggesting only subtle shifts in gender socialization and women’s opportunities for significant white-collar crimes. Our findings do not comport with images of highly placed or powerful white-collar female criminals.
منابع مشابه
Explaining the Mutual Relationship between Board Gender Diversity and Corporate Social Responsibility using the Simultaneous Equations System
One of the issues that have gained a lot of attention in recent years is the board gender diversity. Many researchers believe that gender diversity in the board reinforces corporate social responsibility and on the other hand, gender diversity is one of the signs and effects of corporate social responsibility in the board, so there is a mutual relationship between board gender diversity and cor...
متن کاملWhite Collar Crime: Qualitative Explanation of Contexts and Motives
White-collar crime is a controversial term about which there is no consensus. A comprehensive explanation of white-collar crime needs integrated theories that join various factors. White collar crime is an encompassing phrase which refers to a wide range of crimes. Corporate crime, organizational crime, state crime, and state-corporate crime are the most common types of white-collar crime. Esse...
متن کاملEthical Challenges in Accounting: an Indian Case
Accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. People are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. Of The information provided by accountants sho...
متن کامل"Prince Charming Syndrome?" Gender gap in preferences for defined contribution pensions in Japan.
Using survey data collected by the Japan Institute of Life Insurance in 2002, this study finds that a significant gender gap existed in defined contribution (DC) pension knowledge among workers employed at small- to medium-sized private firms in Japan. Even with similar DC knowledge, however, men and women reveal different preferences for DC pensions, indicating that their perceptional response...
متن کاملDynamics of the Gender Gap for Young Professionals in the Financial and Corporate Sectors
This paper assesses the relative importance of various explanations for the gender gap in career outcomes for highly-educated workers in the U.S. corporate and financial sectors. The careers of MBAs, who graduated between 1990 and 2006 from a top U.S. business school, are studied to understand how career dynamics differ by gender. Although male and female MBAs have nearly identical (labor) inco...
متن کامل