Theses and Dissertations from UMD

Permanent URI for this communityhttp://hdl.handle.net/1903/2

New submissions to the thesis/dissertation collections are added automatically as they are received from the Graduate School. Currently, the Graduate School deposits all theses and dissertations from a given semester after the official graduation date. This means that there may be up to a 4 month delay in the appearance of a give thesis/dissertation in DRUM

More information is available at Theses and Dissertations at University of Maryland Libraries.

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2006 - 200912010 - 20141

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    Sentencing Corporate Crime: Responses to Scandal and Sarbanes-Oxley
    (2014) Galvin, Miranda A.; Simpson, Sally S.; Criminology and Criminal Justice; Digital Repository at the University of Maryland; University of Maryland (College Park, Md.)
    This thesis assesses the effects of the accounting scandals of the early 2000s and the Public Company Accounting Reform and Investor Protection Act (commonly known as Sarbanes-Oxley) on sentences for corporations in federal criminal court. I hypothesize that the time period in which the case was sentenced will exert both direct and interactive effects on the likelihood of harsh punishments and mediate the effects of legal and extralegal variables on the same. This research uses a probit regression model to explore the direct and interactive effects of extralegal characteristics across time with pooled cross-sectional data from the United States Sentencing Commission organizational data series. Companies sentenced during the scandal period were more likely to receive harsh fines, consistent with a collective framing argument. Evidence also suggests that certain offender and offense characteristics are doubly-penalized.
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    Corporate Citizenship, Sanctions, and Environmental Crime
    (2006-08-10) Gibbs, Carole; Simpson, Sally S; Criminology and Criminal Justice; Digital Repository at the University of Maryland; University of Maryland (College Park, Md.)
    This work integrates three bodies of literature, namely that on corporate crime, environmental performance, and corporate citizenship. Traditionally, corporate crime researchers have failed to (1) measure environmental crime with self-reports and (2) integrate theoretical explanations of compliance and overcompliance. At the same time, the environmental performance literature has not fully explored the relevance of the parent company. This investigation addresses this intersection by studying firm-level environmental performance. In particular, it adds corporate citizenship--the degree to which firm culture promotes or inhibits a moral commitment to society that is broader than "mere compliance"--as a new explanation for environmental behavior. The results vary according to the measure of citizenship, but generally suggest that citizenship adds little to our understanding of environmental performance. The discussion section considers the limitations of these data, as well as the theoretical and policy implications of the findings.