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Journal Article 14.1: Troy, C., Smith, K. G., & Domino, M. A. (2011, November). CEO demographics and accounting fraud: Who is more likely to rationalize illegal acts? Strategic Organization, 9(4), 259-282.

Abstract: This article proposes that key CEO demographic factors reflect alternative modes of rationalizing the choice to engage in and/or facilitate accounting fraud. Specifically the authors theorize that younger, less functionally experienced CEOs and CEOs without business degrees will be more likely to rationalize accounting fraud as an acceptable decision. Based on a sample of 312 fraud-committing and control firms, the study finds support for the authors’ predictions. It also finds that CEO stock options (a form of executive equity incentive) also predict fraud, and that this relationship is not moderated by CEO demographics. The study thus extends upper echelon theory by demonstrating how key demographic variables influence CEO decisions to rationalize accounting fraud.

Journal Article 14.2: McCabe, K. A. (2007, December). The role of internet service providers in cases of child pornography and child prostitution. Social Science Computer Review, 26(2), 247-251.

Abstract: Over the last two decades, the victimization of children via the Internet and the protection of those children have become a major focus of attention for parents and the criminal justice system as a whole. When President Clinton signed the Protection of Children from Sexual Predators Act of 1998, new responsibilities to aid in the fight against child victimization were placed upon all U.S. electronic communication services and remote computing service providers. Specifically, as stated in Title X (Sec. 604) of the Act, Internet Service Providers (ISPs) must report to law enforcement any knowledge of facts or circumstances from which a violation of specified offenses involving child victimization or child pornography is apparent. This new level of responsibility has placed much media attention on the ISPs and their abilities to aid law enforcement in their efforts against child abuse. This study was an attempt to explore the partnership between ISPs and U.S. law enforcement, and to identify the extent to which specific crimes of child pornography and child prostitution are reported to law enforcement by those service providers. Results of this study suggested that the majority of the law enforcement agencies utilized in this study did not report any cases of child abuse referred to them through ISPs and in those cases that were reported to law enforcement, the overwhelming majority were cases of child pornography.