The study aims to examine the relationship between institutional connivance, neglect of ethical standards by professionals, liminality in international regulation, and tax fraud. A proprietary company, operating under the guise of a corporate veil, committed Australia's largest tax fraud. It was found that besides the factors identified by the fraud triangle theory (FTT), the new factors identified above also played a role. Banks and professionals focused on economic benefits rather than complying with the law and ethical standards. Liminality in the international regulatory framework helped the fraudsters. Without vigilant tax officials, the offenders could have escaped. The study suggests expanding present fraud theories, ensuring stricter compliance from reporting entities, and having auditors report to the regulator external fraud enablers, if present.
While correctional staff are supposed to facilitate the criminal desistance of persons in custody, their effectiveness in this regard has not been clear. A notably unclear aspect of the helpfulness concerns the persons’ trust in correctional staff for their criminal desistance. If the trust is helpful, its benefits will increase with the person’s sentence serving time and young age, in line with social learning theory. To assess such helpfulness, this study surveyed 873 persons in custody across 21 correctional institutions in Hong Kong, China. Results supported the hypotheses based on social learning theory. Accordingly, trust in correctional staff over the previous 2s had a positive effect on desistance intention in the year following discharge. Moreover, this effect increased with sentence-serving time and young age (younger than 21 years). These results suggest that correctional staff can be an effective resource for persons seeking to learn how to desist from crime. Hence, promoting the staff as a trustworthy learning source is advisable. The study identifies the specific age and sentence conditions under which trust in staff successfully predicts criminal desistance.
The exponential growth of online retail has been accompanied by a parallel rise in sophisticated cybercrime, which threatens consumer trust and economic stability. Unlike existing research that focuses solely on AI security tools, the current study systematically utilises artificial intelligence (AI) in conjunction with situational crime prevention, identifying important insights from crime prevention studies. While AI has emerged as a powerful technical countermeasure, its application is often disconnected from established criminological theory. This study presents a systematic literature review of AI-based online retail security through the lens of criminological theory, revealing that current technology-based measures neglect theoretical considerations. Following the PRISMA protocol, we searched four major academic databases, namely Web of Science, ACM, IEEE Xplore, and Scopus, for peer-reviewed articles published in the past 15 years. Our analysis of the final corpus of selected studies reveals that, while AI techniques such as anomaly detection, natural language processing, and biometric analysis are increasingly effective against threats such as fraud and account takeovers, their deployment aligns with SCP strategies largely implicitly rather than by design. The findings indicate a strong focus on increasing the risks and efforts for offenders, but significantly less attention is paid to reducing rewards, reducing provocations, or removing excuses. This review highlights critical gaps in the literature: the absence of an integrated framework that integrates AI’s technical capabilities with SCP’s theoretical robustness. By mapping current AI applications to the five pillars of SCP, this paper offers a novel synthesis that bridges the divide between computer science and criminology, proposing a more holistic, theoretically grounded approach to securing the future of online retail.
Job satisfaction for police officers is linked to many salient and beneficial outcomes. Improving the job satisfaction of officers can aid not only the officers, but the police organization and the community. One way to increase satisfaction from the job is to improve views of organizational justice, a concept that refers to the perception that an employing organization is fair in its treatment of its employees. The four major dimensions of organizational justice are informational, interpersonal, procedural, and distributive. The current study proposed that informational and interpersonal justice would be related to procedural and distributive justice, and procedural justice would be related to distributive justice. In turn, procedural and distributive justice were predicted to be associated with job satisfaction. Using data from police officers receiving training at three training centers in three different cities in China, the proposed model was supported. Informational and interpersonal justice were significant predictors of higher levels of procedural and distributive justice. Procedural justice had a significant association with higher levels of distributive justice. Lastly, both procedural and distributive justice had significant associations with higher levels of job satisfaction.
