Understanding financial reporting fraud in Egypt: evidence from the audit field

This study expands our knowledge and understanding of financial reporting fraud in Egypt by drawing on the perceptions of experienced international and Big 4 auditors in that country. In particular, it explores (1) how common financial reporting fraud is in Egypt, (2) the perpetrators and victims of financial reporting fraud in Egypt and (3) how financial reporting fraud is committed and concealed in Egypt. The study sheds light on generic issues that could have implications for auditors and audit regulators. In addition, the study provides a detailed guide on how financial reporting fraud schemes are committed and concealed in Egypt, knowledge of which could help auditors design effective audit tests to assess fraud risk and help those charged with governance to design effective prevention and detection techniques. Egypt could be an attractive destination for international investors, therefore knowledge of the nature and victims of fraud in Egypt could help investors make informed decisions about where to invest their money. The results of this study could also help regulators in Egypt as well as World Trade Organizations determine where to focus their support and enforcement efforts.     

‘People and personal projects’: a rejoinder on the challenge of teaching development studies

Abstract

In response to Juan David Parra Heredia’s criticism of her earlier article about her use of post-development as a tool in teaching development studies, Wendy Harcourt reflects further on how the course analysed in 2016 has evolved in the last three years and corrects the misreadings of the pedagogical position-taking by the teachers in the course.     

Politics of Risk-Taking: Welfare State Reform in Advanced Democracies,by Barbara Vis

This article considers the impacts on the public regulation of private business of three key transformations in public management: “towards more targeting of resources” (through more risk-based regulation); “towards a stronger service ethos” (through more customer-centricity); and “towards increased integration” (through more joined-up regulatory organization). Empirical evidence is presented from a program of research focusing on local authority regulation of the businesses sector in England and Wales. The article concludes by reflecting on how such transformations, which are of wide international significance, might be viewed, particularly from a public interest perspective.     

Limited but Evolving: The Political Economy of Social Protections in Nepal

Nepal’s awakening to growing social protection needs occurred only lately with most policies introduced in the 1990s. While comparable by Asian and particularly South Asian standards, these protections are limited and inconsistent. This article takes stock of social protection policies in Nepal with particular emphasis on the extent of coverage relative to needs. It explores the political economy, demand and political contexts to explain why social protections have developed the way they have in Nepal’s modern history. The understanding of Nepal’s struggle with this globally contested issue also helps draw parallels to other low-income countries.     

Identification of Risk Factors Generating Terrorism in Pakistan

Terrorism is a complex issue and various researchers have identified numerous causes and conditions that generate or are capable of generating terrorism. In the last decade, terrorist attacks claimed 36,495 lives and injured 27,985 people in Pakistan as a result of 3,482 bomb blasts and 281 suicide attacks. The aim of this research was to establish the major risk factors generating terrorism, based on the opinions of security officials who dealt directly with the Pakistan security situation. Sixty-five causes identified from the literature and interviews with security officials were modeled and transformed into a questionnaire. A nationwide response from security officials who were directly involved in dealing with apprehended terrorists was obtained. The population was selected proportionately from high, medium, and low security zones of Pakistan. Out of 500 questionnaires sent, 103 valid responses were received. The results helped establish the 13 major risk factors associated with generating terrorism. It was observed that addressing these 13 major risk factors would mostly resolve the other minor risk factors as well. Findings of this research might be beneficial for countries affected by terrorism, and countries with prioritized and rationalized allocation of funds in their budgets for substantially overcoming terrorism.     

Sexual offenders with learning disabilities: risk,recidivism and treatment

Abstract

While the literature on the assessment, treatment and management of non-learning disabled sexual offenders is well established, it is only in recent years that researchers and clinicians have focused on sexual offenders with learning disabilities. In contrast to mainstream sex offender treatment programmes, there are few evaluated community-based treatment programmes for sexual offenders with learning disabilities, and of the small number of published studies that describe treatment programmes, most are based on small samples and few have been validated empirically. Sexual offenders with learning disabilities differ from their non-disabled counterparts in several important ways, having implications for management and treatment. Due to methodological differences between studies, the prevalence of sexual offending by men with learning disabilities is not clear. However, in some studies, the sexual recidivism rate of offenders with learning disabilities is 6.8 times and 3.5 times that of non-disabled sexual offenders at 2- and 4-years’ follow-up, respectively. Sexual offenders with learning disabilities are also at greater risk of re-offending in a shorter time period. There remains an urgent need for further research into the assessment of risk and whether components from mainstream treatment programmes can be adapted to meet the needs of learning disabled sexual offenders. Approaches to working with sexual offenders with learning disabilities and programme development are discussed.     

Risk of sexual recidivism as a function of age and actuarial risk

Abstract

The study of risk for sexual recidivism has undergone substantial development in recent years. The foundation for advances in this area has been the use of actuarial measures to identify subgroups of offenders with different observed rates of sexual re-offending over time. An unresolved issue within this research area has been the moderating function of age in the assessment of risk. The current study examined sexual re-offending as a function of age and actuarial risk in a large sample of sexual offenders released from prison between 1990 and 2004. There was an overall decrease in the rate of sexual re-offending over the age of 50. However, a small group of offenders from the higher actuarial risk categories of the older age groups continued to re-offend at higher rates than their lower-risk peers.     

Actuarial risk assessment and recidivism in a sample of UK intellectually disabled sexual offenders

Abstract

This study examines the effectiveness of three risk assessment instruments: Static-99, Risk Matrix 2000 (RM2000) and the Rapid Risk of Sex Offender Recidivism (RRASOR), in predicting sexual recidivism among 27 intellectually disabled sex offenders. The overall sexual offence reconviction rate was 30%, while non-recidivists remained offence-free over 76 months of follow-up. Static-99 presented as performing as well as guided clinical judgements in mainstream population studies [area under the curve (AUC)=0.64] exceeding the performance of RM2000 (AUC=0.58) in predicting sexual recidivism. However, the results were not statistically significant. In contrast to previous findings, the RRASOR presented the worst level of prediction (AUC=0.42). These results highlight the need to investigate further with larger sample sizes and in conjunction with more dynamic measures of risk. Proposed relevant factors are discussed in detail.     

Decisions to offend in men who sexually abuse their daughters

Abstract

A group of nine intrafamilial child molesters of daughters and stepdaughters from Canada and the United Kingdom were interviewed about their analysis of opportunities to sexually offend. Questions focused on the evaluation of immediate and life circumstances surrounding the offence, including how the offender defined, created and responded to opportunities for offending. An equally important goal was identifying strengths in resisting opportunities and coping with spoiled attempts. The interviews were transcribed and subjected to grounded theory analysis. Consistent with the rational choice theory of criminal behaviour the majority of offenders identified information and decision-making processes used to evaluate opportunities for offending. Themes related to offender and victim characteristics, as well as situational factors, are identified and discussed with respect to risk and protective factors. Offenders described positive relationships, greater social/community connectedness and successful employment as present in their lives when not offending. These elements are consistent with positive approaches to sexual offender treatment and management.     

Risk assessment with intimate partner sex offenders

Abstract

Risk assessment with any offender presents a number of challenges. However, risk assessment with offenders who have committed offences against their partners presents practitioners with a number of additional challenges. Intimate Partner (IP) sex offenders are reported to be responsible for the majority of adult serious sexual offences in England and Wales. However, despite calls for a unified approach to sex offender theory there has been little integration between this and the IP and family sexual violence literature. This paper summarizes the relevant literature on prevalence and cross over of sexual abuse by IP offenders, patterns of abuse, generality of offending, psychopathology and risk concerns (including risk of intimate partner homicide). Based on this, recommendations are made for best practice with IP sex offenders.