Masters’ Dissertation on Corporate Prosecution for Financial Frauds

In-Brief

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• In order to identify future assignment topics, we have reviewed the Subjects. (Recent peer-reviewed studies).
• This dissertation would investigate the punishment and sentencing of organizational offenders for conducting financial frauds.
• This particular industrial challenge/idea can be your UK management dissertation Topics and you can pursue your research either adopting qualitative or quantitative methodology

Background

For researchers who research white-collar crime, the existence and outcomes of white-collar crimes conducted by organizations have been extensively covered through research in the past. A large number of organizations are known to conduct some or the other illegal acts during the course of their operations. Such organizational defendants are regularly in a position to execute crimes against many individuals in ways that might not be possible for conventional criminals. Organizations have been facing criticism for harmful outcomes that emerge from their business practices (Hagan, 2012). This dissertation would investigate the punishment and sentencing of organizational offenders for conducting financial frauds.

 Literature Review

The purpose of this research is to elucidate patterns pertaining to corporate prosecution from the setting of financial frauds. The crux of this research is made up by the question of discretion; whether there have been changes in the pattern of corporate prosecution following the implementation of Sarbanes-Oxley Act?  TutorsIndia expert has experience in handling dissertation and assignment in business and management research with assured 2:1 distinction. Talk to Experts Now 

There could be several theoretical justifications for prosecution deterrence, retributive, rehabilitation, to state some nonetheless, each of these would depend on equality within sentencing to a certain extent. Retributive justification for instance, would warrant that equal harm would require adequate punishment (Boeglin & Shapiro, 2017). Deterrence on the other hand would depend on limited variation within prosecution to extend support to the principle of certainty (Nagin, 2013). Not only is should the prosecution be certain, its substantive qualities are supposed to be so too. When there is variation within prosecution of offenders who commit similar offenses, it tends to undermine the principle of certainty.

Data Analysis

The process of data analysis can be mainly of two kinds and these would include; exploratory and descriptive. A descriptive research technique would point at the characteristics of a particular person or a group of people. The accurate situation relating to the research topic can be explained with the help of analysing the data in a descriptive manner. In an exploratory analysis on the other hand, an extensive analysis is executed by using various patterns for observing data. Various methods are used to examine and explain data which has been accumulated. Nonetheless, it warrants the need for more time (Wrenn et al., 2007). This present research adopts a descriptive analysis.

Figure 2: Proportion of Corporate Prosecutions

A research which involves the use of descriptive method would be instrumental in finding the extent of corporate prosecution for financial frauds. The need to execute a detailed analysis was not felt and the research therefore focuses on a single reality that does not require a new theory to be proven. Thus, descriptive data analysis has been utilized by the researcher. In order to enable descriptive data analysis, the researcher has used SPSS version 25.0 to analyze the gathered data.  Tutors India assists you in developing unique and unexplored research topics on business management for your UK dissertation.

Results

Prior to progressing to a regression analysis for testing hypotheses, the researcher at the outset scrutinized descriptive patterns that existed within the data. There was substantial variation within the proportion of offenders who had been prosecuted for financial fraud (Figure 1) between years. It can be noticed that a peak in prosecution occurred during the year before the fraud was detected. This was succeeded by general decline (does not match with the researchers hypotheses). Nonetheless, no unified trend could be observed when the entire period of study was taken into consideration. Download our Dissertation writing related Reference book papers such as tutorials, proprietary materials, research projects and many more @ tutorsindia.com/academy/books.

Discussion and Conclusion

On the whole, the hypotheses framed for this research did not receive complete support. Corporate prosecutions during the period when the fraud was carried out had augmented the likelihood of receiving a harsher fine; no effects relating to time period (indirect or direct) were observed while imposing probation. The findings derived previously thus supports the claim that there has been a shift in key concerns, mainly owing to a process through which collective framing occurred wherein, reframing of the seriousness of financial fraud, and the necessity to safeguard the society. Prosecution of large number of people as per the guidelines are not necessarily criminally inclined. As a matter of fact, they have been productive members within the society who offer the society with valuable services through the provision of social goods. This research is exposed to one major limitation which would be the issue pertaining to selection, as it refers to treating organizational defendants in a formal manner and also the data quality and issues pertaining to missing cases.

References

1. Boeglin, J., & Shapiro, Z. (2017). A theory of differential punishment. Vand. L. Rev., 70, 1499. https://heinonline.org/hol-cgi-bin/get_pdf.cgi?handle=hein.journals/vanlr70&section=39
2. Hagan, J. (2012). Who are the criminals? Princeton University Press. https://www.degruyter.com/document/doi/10.1515/9781400845071/html
3. Nagin, D. S. (2013). Deterrence in the Twenty-First Century. Crime and Justice, 42(1), 199–263. https://doi.org/10.1086/670398
4. Wrenn, B., Stevens, R. E., & Loudon, D. L. (2007). Marketing Research: Text and Cases. Best Business Books. https://books.google.co.in/books?id=7fX7Ue54ry4C