Matching Items (6)
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- All Subjects: Recidivism
- All Subjects: SOX
- Creators: Samuelson, Melissa
- Creators: Sweeten, Gary
- Member of: Theses and Dissertations
- Member of: Barrett, The Honors College Thesis/Creative Project Collection
Description
Over the last few decades, specialized courts have received an increasing amount of research attention. The existing literature mostly supports drug courts and demonstrates their effectiveness in reducing recidivism and substance abuse, more generally (Belenko, 1998; Bouffard & Richardson, 2007; Gottfredson, Najaka, & Kearley, 2003). Whether the drug court model “works” across offender subgroups remains an open empirical question. The current study uses data originally collected by Rossman and colleagues (2003-2009) for the Multi-Site Adult Drug Court Evaluation (MADCE) to examine the effect of drug court participation on recidivism among unique offender subgroups. First, a context-specific risk score is used to examine recidivism outcomes. Second, offender subgroups are statistically created using latent class analysis (LCA). Recidivism outcomes are then assessed by subgroup, with these results compared to the initial measure of risk. Both analyses are performed using the full sample of drug court participants and the comparison groups. Finally, the third model uses a split sample analysis by court participation to explore the full effects of drug court. The findings of the present study contribute to the theoretical literature and help inform future policy regarding risk assessment and the treatment of offenders in drug courts.
ContributorsFordyce, Shayla (Author) / Holtfreter, Kristy (Thesis advisor) / Sweeten, Gary (Committee member) / Yan, Shi (Committee member) / Arizona State University (Publisher)
Created2018
Description
Executive compensation is broken into two parts: one fixed and one variable. The fixed component of executive compensation is the annual salary and the variable components are performance-based incentives. Clawback provisions of executive compensation are designed to require executives to return performance-based, variable compensation that was erroneously awarded in the year of a misstatement. This research shows the need for the use of a new clawback provision that combines aspects of the two currently in regulation. In our current federal regulation, there are two clawback provisions in play: Section 304 of Sarbanes-Oxley and section 954 of The Dodd\u2014Frank Wall Street Reform and Consumer Protection Act. This paper argues for the use of an optimal clawback provision that combines aspects of both the current SOX provision and the Dodd-Frank provision, by integrating the principles of loss aversion and narcissism. These two factors are important to consider when designing a clawback provision, as it is generally accepted that average individuals are loss averse and executives are becoming increasingly narcissistic. Therefore, when attempting to mitigate the risk of a leader keeping erroneously awarded executive compensation, the decision making factors of narcissism and loss aversion must be taken into account. Additionally, this paper predicts how compensation structures will shift post-implementation. Through a survey analyzing the level of both loss- aversion and narcissism in respondents, the research question justifies the principle that people are loss averse and that a subset of the population show narcissistic tendencies. Both loss aversion and narcissism drove the results to suggest there are benefits to both clawback provisions and that a new provision that combines elements of both is most beneficial in mitigating the risk of executives receiving erroneously awarded compensation. I concluded the most optimal clawback provision is mandatory for all public companies (Dodd-Frank), targets all executives (Dodd-Frank), and requires the recuperation of the entire bonus, not just that which was in excess of what should have been received (SOX).
ContributorsLarscheid, Elizabeth (Author) / Samuelson, Melissa (Thesis director) / Casas-Arce, Pablo (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
Description
Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited research that illustrates the impact SOX may have on average Americans. There were several US criminal code sections that resulted from the passing of SOX. Statute 1519, which is often referred to as the "anti-shredding provision", penalizes anyone who "knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to" obstruct a current or foreseeable federal investigation. This statute, although intended to punish behavior similar to that which occurred in the early 2000s by corporations and auditors, has been used to charge people beyond its original intent. Several issues with the crafting of the statute cause its broad application and some litigation even reached the Supreme Court due to its vague wording. Not only is the statute being applied beyond the intent, there are other issues that legal scholars have critiqued it for. This statute is far from being the only law facing these issues as the same issues and critiques are found in the 14th amendment. Rewriting the statute seems to be the most effective way to address the concerns of judges, lawyers and defendants regarding the statute. In addition, Congress could have passed this statute outside of SOX to avoid being seen as overreaching if obstruction of justice related to documents was actually an issue outside of corporate fraud.
ContributorsGonzalez, Joana (Author) / Samuelson, Melissa (Thesis director) / Lowe, Jordan (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
While children and adolescents are the most vulnerable members of society, juvenile offenders face interventions that mirror the punitive and retributive nature of the criminal justice system. These interventions contribute to high recidivism rates, disproportionately impact low-income and minority youth, and result in negative collateral consequences, preventing effective reintegration into their communities. In this thesis, I devise a system based on decriminalization and sociologically-focused rehabilitation that should be applied to the Arizona juvenile justice system and beyond.
ContributorsKallmeyer, Olivia (Author) / Sweeten, Gary (Thesis director) / Wheatley, Abby (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor) / School of Civic & Economic Thought and Leadership (Contributor)
Created2023-05
Description
Literature review of existing prison-based programs meant to reduce the post-release likelihood of recidivism. Upon completion of the literature, this paper leverages criminology theories to explore the potential causes of program correlations to recidivism.
ContributorsHostal, Katherine (Author) / Morken, Maya (Co-author) / Samuelson, Melissa (Thesis director) / Koretz, Lora (Committee member) / Barrett, The Honors College (Contributor) / School of Criminology and Criminal Justice (Contributor) / Department of Finance (Contributor) / Dean, W.P. Carey School of Business (Contributor)
Created2022-05
DescriptionDo existing programs offered during incarceration successfully reduce recidivism rates in the United States and if so, how can criminology theories be leveraged to understand why?
ContributorsMorken, Maya (Author) / Hostal, Katherine (Co-author) / Samuelson, Melissa (Thesis director) / Korets, Lora (Committee member) / Barrett, The Honors College (Contributor) / Department of Economics (Contributor) / School of Civic & Economic Thought and Leadership (Contributor) / Dean, W.P. Carey School of Business (Contributor)
Created2022-05