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Journal articles on the topic 'Deferred prosecution agreement'

Author: Grafiati

Published: 9 March 2023

Last updated: 31 July 2025

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1

Ferdian, Ardi. "KONSEP DEFERRED PROSECUTION AGREEMENT (DPA) DALAM PERTANGGUNG-JAWABAN PIDANA KORPORASI SEBAGAI BENTUK ALTERNATIF PENYELESAIAN SENGKETA." Arena Hukum 14, no. 3 (2021): 523–45. http://dx.doi.org/10.21776/ub.arenahukum.2021.01403.6.

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Corporate prosecution through formal prosecution is considered to be able to destroy the corporation. If possible, the punishment of the corporation should not cause the corporation to go bankrupt and go bankrupt. The entanglement of corporations in criminal law does not only occur in Indonesia, in the world several phenomenal big cases have disrupted the company's health, which has impacted the company to make efficient by closing several of its subsidiaries and automatically downsizing the number of employees, namely the case that happen to Siemens Aktiengesellschaft (AG) and Volks Wagen (VW

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2

Cheung, Rita. "DEFERRED PROSECUTION AGREEMENTS: COOPERATION AND CONFESSION." Cambridge Law Journal 77, no. 1 (2018): 12–15. http://dx.doi.org/10.1017/s0008197318000156.

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SIR Brian Leveson's approval of the third deferred prosecution agreement (DPA) in Serious Fraud Office v Rolls-Royce plc [2017] Lloyd's Rep. F.C. 249 is the most significant addition to the growing canon of case law on DPAs. This new enforcement tool was added to the UK prosecutors’ armoury by the Crime and Courts Act 2013. Following the successful use of deferrals to tackle corporate crime in the US, the Act allows an organisation to avoid prosecution for certain corporate crimes by entering into an agreement with a designated prosecutor, under court supervision, whereby prosecution is deferr

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3

Januarsyah, Mas Putra Zenno, Widiada Gunakaya, and Asep N. Mulyana. "Deferred Prosecution Agreement: a Restorative Approach in Tackling Corruption Committed by Corporations." Jurnal Wawasan Yuridika 6, no. 2 (2022): 138–52. http://dx.doi.org/10.25072/jwy.v6i2.545.

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This study aims to analyze the restorative approach to overcoming criminal acts of corruption committed by corporations through a deferred prosecution agreement. This research is descriptive with normative juridical research using secondary data in the form of primary, secondary, and tertiary legal materials through a statute approach and a conceptual approach. Data was collected using a document study, then analyzed qualitatively. The study results show that the deferred prosecution agreement is the ideal model for returning state financial losses due to corruption. This concept can be applie

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Burrohim, Habi, I. Gede Widhiana Suarda, and Ainul Azizah. "Pengembalian Kerugian Keuangan Negara melalui Perjanjian Penundaan Penuntutan dalam Tindak Pidana Korupsi oleh Korporasi." JURNAL RECHTENS 11, no. 1 (2022): 1–16. http://dx.doi.org/10.56013/rechtens.v11i1.1137.

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Abstrak Tujuan dalam penelitian ini adalah untuk menganalisis penerapan Perjanjian Penundaan Penuntutan atau Deferred Prosecution Agreement (DPA) dalam upaya pengembalian kerugian keuangan negara tindak pidana korupsi oleh korporasi dalam sistem peradilan pidana Indonesia dan merumuskan konsep yang tepat di masa yang akan datang dalam pelaksanaan Perjanjian Penundaan Penuntutan atau Deferred Prosecution Agreement (DPA) guna mendorong pengembalian kerugian keuangan negara yang diakibatkan oleh tindak pidana korupsi korporasi. Metode yang digunakan dalam penelitian ini adalah yuridis normatif. H

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Antari, Putu Eva Ditayani, and I. Kadek Budiadinata Satriatama Adnyana. "Deferred Prosecution Agreement dalam Pemidanaan Tindak Pidana Korupsi." Fundamental: Jurnal Ilmiah Hukum 12, no. 1 (2023): 182–98. http://dx.doi.org/10.34304/jf.v12i1.96.

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Corruption is a persistent problem in Indonesia. The impact of corruption is very widespread which results in poverty and inhibits infrastructure development. Law enforcement for perpetrators of corruption in Indonesia still uses minimum and maximum imprisonment and in the form of fines. This resulted in the difficulty of recovering state financial losses due to corruption. So a new paradigm for criminalizing corruption is needed through the concept of the Deferred Prosecution Agreement (DPA). The aims of this study are 1) to find out the legal ratio of DPA application as an enforcement of cor

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Mohd Zakuan, Zeti Zuryani, Siti Asishah Hassan, and Anida Mahmood. "Illegal Medical Product and Deferred Prosecution Agreement in Malaysia." Malaysian Journal of Social Sciences and Humanities (MJSSH) 8, no. 2 (2023): e002145. http://dx.doi.org/10.47405/mjssh.v8i2.2145.

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The recent covid-19 pandemic has seen a demand for medical products. The problem identified is that unscrupulous traders are seen to be taking advantage of the situation by selling illegal products. The Ministry of Health seized 23 278 illegal pharmaceutical products worth more than RM 600 000 during Operation Pangea XIII, which was conducted in 2020. One of the factors identified for such illegal activity is the prosecution and penalty imposed on the traders is ineffective in acting as a deterrent as the profits gained from selling the products are much higher than the fine imposed. Adopting

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Abdul Hapiz, Muhammad Amry, Zeti Zuryani Mohd Zakuan, Anida Mahmood, and H. Syafriadi. "Deferred Prosecution Agreement: A tool to deter environmental crime by corporations in Malaysia." Environment-Behaviour Proceedings Journal 7, no. 22 (2022): 103–8. http://dx.doi.org/10.21834/ebpj.v7i22.4158.

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The commission of the corporate environmental crime is on the rise in Malaysia. This may be due to the existing legal system which stipulates minimal punishments and results in crime repetition. This study adopted a qualitative method through doctrinal legal research given the crucial need to assess and benefit from the prevailing implementation of deferred prosecution agreement (DPA) in another jurisdiction. This study aims to explore the suitability of DPA as an alternative tool to deter corporate environmental crime in Malaysia. Findings from the study demonstrated that DPA could effectivel

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8

Baugh, Matthew, Jeff P. Boone, Inder K. Khurana, and K. K. Raman. "Did the 2005 Deferred Prosecution Agreement Adversely Impact KPMG's Audit Practice?" AUDITING: A Journal of Practice & Theory 38, no. 1 (2018): 77–102. http://dx.doi.org/10.2308/ajpt-52015.

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SUMMARY We examine the consequences of misconduct in a Big 4 firm's nonaudit practice for its audit practice. Specifically, we examine whether KPMG's audit practice suffered a loss of audit fees and clients and/or a decline in factual audit quality following the 2005 deferred prosecution agreement (DPA) with the Department of Justice for marketing questionable tax shelters. We find little evidence that the DPA adversely impacted KPMG's audit practice by way of either audit fees or the likelihood of client gains/losses, suggesting little or no harm to KPMG's audit reputation. We also find that

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9

Su, Fengyi. "Inspiration from the Deferred Prosecution Agreement: Based on Its Comparison with Chinas Compliance Non-prosecution System." Lecture Notes in Education Psychology and Public Media 66, no. 1 (2024): None. http://dx.doi.org/10.54254/2753-7048/66/2024mu0039.

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Since the break out of the financial crisis in 2008, the US has attached more importance to economic surveillance. In order to avoid and fight against crimes which take place in big enterprises effectively, meanwhile, release the burden that the prosecution process might bring to companies, the legislature has come up with a new system called deferred prosecution and promoted its application in real practice. In recent years, the legislation has been widely used in many cases to tackle with the corruption problem, especially those happen in MNEs, who is powerful enough to play an essential rol

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Aldous, Sam, Laura Beament, and David Hall. "UK: New Borders; New Approach." Global Trade and Customs Journal 16, Issue 9 (2021): 419–28. http://dx.doi.org/10.54648/gtcj2021047.

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Until ten years ago, the UK’s approach to bribery and corruption, including at its borders, was fragmented, limited in scope and unsuccessful in tackling bribery across borders. This article focuses on the changes which the Bribery Act 2010 has brought about over the last decade which has elevated the UK’s anti-bribery regime to one which is highly regarded. One might expect the natural consequence of the Bribery Act’s international reach to be a dramatic increase in the number of prosecutions (particularly in relation to bribing public officials) – however that has not proved to be the case.

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Habeahan Pasaribu, Ratno Timur. "Fulfillment of Restitution Right of Human Trafficking Crime Victim through Restorative Justice Approach in Criminal Justice System in Indonesia." International Journal of Multicultural and Multireligious Understanding 7, no. 2 (2020): 504. http://dx.doi.org/10.18415/ijmmu.v7i2.1521.

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Fulfillment of restitution for victims of human trafficking through the restorative justice approach in the criminal system of Indonesia is done by making the offender responsible for the restitution. The role of the Public Prosecutor in optimizing the fulfillment of the restitution rights for victims of human trafficking crime can basically be carried out by adopting the concept of the Plea-Bargaining System and Deferred Prosecution Agreement which includes the Victim Impact Statement. However, in the practice of criminal justice, there are still obstacles in the application of restitution ri

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Baer, Miriam. "Too Vast to Succeed." Michigan Law Review, no. 114.6 (2016): 1109. http://dx.doi.org/10.36644/mlr.114.6.vast.

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If sunlight is, in Justice Brandeis’s words, “the best of disinfectants,” then Brandon Garrett’s latest book, Too Big to Jail: How Prosecutors Compromise with Corporations might best be conceptualized as a heroic attempt to apply judicious amounts of Lysol to the murky world of federal corporate prosecutions. “How Prosecutors Compromise with Corporations” is the book’s neutral- sounding secondary title, but even casual readers will quickly realize that Garrett means that prosecutors compromise too much with corporations, in part because they fear the collateral consequences of a corporation’s

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13

Zenno Januarsyah, Mas Putra, Mochamad Ramdhan Pratama, Pujiyono Pujiyono, and Elisatris Gultom. "The Implementation of the Deferred Prosecution Agreement Concept to Corruption by Corporations with the Anti-Bribery Management System (SNI ISO 37001: 2016)." PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) 8, no. 2 (2021): 232–54. http://dx.doi.org/10.22304/pjih.v8n2.a4.

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Prevention of corruption is one of legal reform agendas that has been implemented by the Indonesian government. However, there is a gap in the main objective of the prevention to restore the country’s financial losses. Returning state’s financial losses is not easy. There are needs of a new paradigm to maximize the return of state financial losses caused by corruption. In the United Kingdom, the Serious Fraud Office used the Deferred Prosecution Agreement to handle Rolls-Royce’s alleged corruption offenses. One of the requirements is a legal compliance program that the corporation must obey. T

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14

O'Brien, Justin. "The Sword of Damocles: who controls HSBC in the aftermath of its deferred prosecution agreement with the United States Department of Justice?" Northern Ireland Legal Quarterly 63, no. 4 (2020): 533–50. http://dx.doi.org/10.53386/nilq.v63i4.402.

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HSBC has entered into a $1.92bn deferred prosecution with the Department of Justice in the United States to settle charges that the bank’s compliance systems and corporate governance controls had failed to prevent money laundering and sanctions violations on an industrial scale. The violations spanned the globe and demonstrated fundamental flaws with the bank’s business model. The article evaluates the terms of the settlement and explores the national and extra-territorial implications. It argues that the settlement, the largest ever imposed on a financial institution, marks a significant turn

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15

Finley, Andrew R., and James Stekelberg. "The Economic Consequences of Tax Service Provider Sanctions: Evidence from KPMG's Deferred Prosecution Agreement." Journal of the American Taxation Association 38, no. 1 (2015): 57–78. http://dx.doi.org/10.2308/atax-51272.

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ABSTRACT This study investigates the effect of KPMG's Deferred Prosecution Agreement (DPA) on the accounting firm's ability to sell auditor-provided tax services (APTS) and its clients' tax avoidance. We document that following the DPA, clients were more likely to discontinue or reduce purchasing APTS from KPMG relative to the other Big 4 accounting firms. However, we do not find any evidence of a change in tax avoidance among KPMG clients continuing to purchase APTS following the DPA relative to other Big 4 clients. Broadly, our findings highlight how elevated reporting standards and external

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16

Nelson, Febby Mutiara. "In Search of a Deferred Prosecution Agreement Model for Effective Anti-Corruption Framework in Indonesia." Hasanuddin Law Review 8, no. 2 (2022): 122. http://dx.doi.org/10.20956/halrev.v8i2.3292.

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To help reduce the corruption in the criminal justice system, Indonesia should consider implementing a Deferred Prosecution Agreement (DPA) mechanism. DPA would not only aiming for punishment to corporations, especially in special and general deterrence, but also could accommodate in returning state assets from perpetrators. Indonesia could learn from the DPA models applied in the U.K. and U.S., as well as the proposed model in Australia. DPA models could be noteworthy in making the criminal justice process more effective, efficient, and less time-consuming, as well as resolving the problems o

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17

Iqbal, Ahmad. "PENERAPAN DEFERRED PROSECUTION AGREEMENT DI INDONESIA SEBAGAI ALTERNATIF PENYELESAIAN TINDAK PIDANA EKONOMI YANG DILAKUKAN OLEH KORPORASI." Jurnal Yuridis 7, no. 1 (2020): 215. http://dx.doi.org/10.35586/jyur.v7i1.1867.

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Abstrak Korporasi mempunyai peranan penting dalam pembangunan ekonomi suatu negara, namun demikian tidak jarang korporasi dalam aktivitasnya melakukan tindakan menyimpang atau kejahatan dengan berbagai modus operandi. Salah satu cara menyelesaikan tindak pidana yang dilakukan di Inggris adalah Deferred Prosecution Agreement (DPA) yang diatur dalam Schedule 17 of the Crime and Courts Act 2013. DPA sejatinya merupakan pengenyampingan penuntutan secara pidana terlebih dahulu dengan syarat korporasi memenuhi kondisi-kondisi tertentu dalam jangka waktu tertentu. DPA dapat dipertimbangkan oleh peneg

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18

Zakaria, Alfons, Abdul Madjid, Bambang Sugiri, Sihabudin Sihabudin, and Fareed Mohd Hassan. "Imposing Corporate Death Penalty in Indonesia: A Discourse on Penalisation, Corporate Culture, and Deferred Prosecution Agreement." Udayana Journal of Law and Culture 8, no. 2 (2024): 211. http://dx.doi.org/10.24843/ujlc.2024.v08.i02.p04.

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The Indonesian Penal Code 2023 regulates corporate criminal liability. It covers various issues, including the actions of a corporation that amount to corporate crimes, the conditions under which a corporation can be held criminally responsible, who can be held accountable, and the types of criminal sanctions imposed on corporations. The primary criminal sanction is the imposition of fines. However, several types of additional punishments may also be imposed, including dissolution of the corporation or, in other words, the “corporate death penalty”, which leads to a permanent termination of th

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19

Ibrahim, Metty Murni Wati, Jovita Irawati, and Jamin Ginting. "Implementation of the Deferred Prosecution Agreement (DPA) Concept in Handling Corporate Crime in the Laws of Indonesia and Other Countries." Edunity Kajian Ilmu Sosial dan Pendidikan 3, no. 6 (2024): 353–61. http://dx.doi.org/10.57096/edunity.v3i6.252.

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This research uses a normative empirical research method that combines a normative analysis approach with empirical methods to explore certain legal issues that discuss the concept of a Deferred Prosecution Agreement (DPA) as an alternative dispute resolution in corporate crime cases in Indonesia, taking into account the experiences of the United States and the United Kingdom. The main focus is to identify the advantages and disadvantages of DPA implementation in Indonesia, including maintaining corporate reputation, minimizing the risk of bankruptcy, and resolving cases efficiently. The weakn

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20

Hardouin, Patrick. "Too big to fail, too big to jail: restoring liability a lesson from HSBC case." Journal of Financial Crime 24, no. 4 (2017): 513–19. http://dx.doi.org/10.1108/jfc-09-2016-0061.

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Purpose This paper aims to highlight the shift of impunity from institutions to individuals within the “too big to fail, too big to jail” paradigm and to restore individual liability in the financial industry. Design/methodology/approach The paper is based on the analysis of HSBC deferred prosecution agreement concluded on December 10, 2012 and of a report by the US House of Representatives Financial Committee released in July 2016. Findings “Too big to fail, too big to jail” is a paradigm which contains justice. It leads to the impunity of individuals involved due to the absence of trial. Con

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Wijayanti, Rizki, Yuliati Yuliati, and Prija Djatmika. "PENGATURAN SUAP DI SEKTOR SWASTA SEBAGAI TINDAK PIDANA KORUPSI DI INDONESIA." Klausula (Jurnal Hukum Tata Negara, Hukum Adminitrasi, Pidana Dan Perdata) 3, no. 1 (2024): 11. http://dx.doi.org/10.32503/klausula.v3i1.4083.

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Artikel ini bertujuan untuk mengetahui bahwa tindak pidana suap sektor swasta dikualifikasikan sebagai tindak pidana di Indonesia karena tidak ada peraturan hukum positif yang mampu untuk memidana pelaku suap sektor swasta di Indonesia sehingga menimbulkan kekosongan hukum. Penggunaan hukum pidana harus memperhatikan perwujudan masyarakat yang adil dan makmur, dan biaya mengkriminalisasi perbuatan (suap sektor swasta) harus seimbang dengan hasil yang akan dicapai. Meskipun Undang-Undang Indonesia tentang Pemberantasan Tindak Pidana Korupsi (UU No. 31 Tahun 1999 jo. UU No. 20 Tahun 2001) tertin

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Januarsyah, Mas Putra Zenno, I. Gde Pantja Astawa, Romli Atmasasmita, and Elisatris Gultom. "The Idea of Implementing a Deferred Prosecution Agreement with the Anti-Bribery Management System in Corruption Crime Management by Corporations in Indonesia." International Journal of Criminology and Sociology 9 (December 1, 2020): 1379–84. http://dx.doi.org/10.6000/1929-4409.2020.09.158.

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23

Hijriani, Hijriani, La Niasa, Ayu Lestari Dewi, and Muhammad Yusuf. "Restorative Justice Approach to The Settlement of Banking Crime Cases." Substantive Justice International Journal of Law 6, no. 1 (2023): 1. http://dx.doi.org/10.56087/substantivejustice.v6i1.206.

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Banking crimes can now occur in a variety of new forms, which not only harm people or the wider community, but can also cause losses to the state and even the global economy. Settlement of corporate crimes, particularly banking crimes, still leads to legal accountability through diverse statutory instruments, and the imposition of sanctions tends to be oriented toward the perpetrator's criminal responsibility rather than representing the victim's interests. The purpose of this study is to examine non-litigation dispute resolution in the context of corporate banking crimes, as well as whether t

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Ortiz, Turenna Ramirez. "Bribery and Corruption at the Border: Mexico: An Outstanding Challenge to Be Overcome by the Mexican Government." Global Trade and Customs Journal 16, Issue 9 (2021): 429–36. http://dx.doi.org/10.54648/gtcj2021048.

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Mexico has a challenging dichotomy between trade growth, efficiency at customs and at the same time national security. Corruption and bribery at the ports of entry has been tackled by decades through different Administrations. However, the multiple agencies involved, an extensive legal framework applicable to foreign trade operations, the enforcement criteria against bribery and corruption, as well as the recent militarization of several customhouses, represents some of the various factors that make this target difficult to eradicate. Through this article, we will begin by examining the Nation

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25

Arlen, Jennifer. "Prosecuting Beyond the Rule of Law: Corporate Mandates Imposed through Deferred Prosecution Agreements." Journal of Legal Analysis 8, no. 1 (2016): 191–234. http://dx.doi.org/10.1093/jla/law007.

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Brown, Darryl L., Susan Z. Shu, Billy S. Soo, and Gregory M. Trompeter. "The Insurance Hypothesis: An Examination of KPMG's Audit Clients around the Investigation and Settlement of the Tax Shelter Case." AUDITING: A Journal of Practice & Theory 32, no. 4 (2013): 1–24. http://dx.doi.org/10.2308/ajpt-50515.

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SUMMARY Although prior literature has suggested that independent audits provide an implicit form of insurance against investor losses (the “insurance hypothesis”), it has been challenging to isolate the “insurance” effect. In this paper, we use a unique setting to examine this effect. In 2002, KPMG was investigated by the U.S. Department of Justice in relation to tax shelters sold by the firm. From then until early 2005, several news reports suggested that KPMG would be indicted and suffer potentially the same fate as Arthur Andersen. However, in August of 2005 KPMG entered into a deferred pro

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Shiner, Roger A., and Henry Ho. "Deferred Prosecution Agreements and the Presumption of Innocence." Criminal Law and Philosophy 12, no. 4 (2018): 707–23. http://dx.doi.org/10.1007/s11572-018-9454-0.

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Johnson, Diana. "What Are the Merits of Taking a Hybrid Regulatory Approach Toward the Enforcement of Corporate Financial Crime in the United Kingdom and United States of America?" Journal of White Collar and Corporate Crime 3, no. 1 (2021): 23–32. http://dx.doi.org/10.1177/2631309x211050013.

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This article focuses on the hybrid regulatory approaches used in both the USA and the UK for the enforcement of corporate financial crime. In particular, the article analyses the use of Deferred Prosecution Agreements, which typically impose a financial penalty and behavioral commitments on a corporate entity for a defined period of time in exchange for the deferral of a criminal prosecution. The article will examine the merits of the use of DPAs instead of the imposition of criminal penalties on a company. The article will also consider whether a hybrid use of competition law as well as, or i

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Gilchrist, Stephen. "Paying Your Way Out of Trouble The SFO and Deferred Prosecution Agreements." Business Law Review 33, Issue 6 (2012): 150–51. http://dx.doi.org/10.54648/bula2012034.

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The Serious Fraud Office is, self-evidently, concerned with the prosecution of fraud and other instances of serious economic crime. Currently it does so within our adversarial criminal justice system, which, after a lengthy and expensive investigation and court process, may result in acquittal or conviction. In the UK, under the law at present, prosecution is the only option, but is a blunt instrument. The only other option is non-prosecution. The SFO must either prosecute with the aim of achieving a criminal conviction or proceed under the Civil Law. In March 2012, Solicitor General confirmed

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Boozang, Kathleen M., and Simone Handler-Hutchinson. "“Monitoring” Corporate Corruption: DOJ's Use of Deferred Prosecution Agreements in Health Care." American Journal of Law & Medicine 35, no. 1 (2009): 89–124. http://dx.doi.org/10.1177/009885880903500103.

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It has become a truism to cite Enron as the new millennium’s watershed impetus for government assertion of power to improve corporate governance. While indictment of corrupt corporations and their executive leadership seems an obvious corrective to corporate norms that have gone astray, the unsuccessful prosecution and demise of Arthur Andersen proved a stunning backfire of such a blunt weapon. The public accounting industry shrunk even further, to the detriment of clients, and thousands lost their jobs. Arthur Andersen taught that an indictment itself may be sufficiently damaging to close the

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Gottschalk, Petter. "Deferred prosecution agreements as miscarriage of justice: An exploratory study of corporate convenience." Journal of Economic Criminology 4 (June 2024): 100059. http://dx.doi.org/10.1016/j.jeconc.2024.100059.

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Bu, Qingxiu. "The Viability of Deferred Prosecution Agreements (DPAs) in the UK: The Impact on Global Anti-Bribery Compliance." European Business Organization Law Review 22, no. 1 (2021): 173–201. http://dx.doi.org/10.1007/s40804-021-00203-5.

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AbstractDeferred prosecution agreements (DPAs) provide an alternative enforcement tool to tackle economic crime. Prosecutors tailor punishment and remediation measures more accurately to satisfy the principles of prosecution. The companies in question can avoid criminal charges, provided that they comply with agreed terms and conditions. The use of DPAs is conducive to relieving collateral consequences, while being able to deter, punish and reshape corporate behaviour. In principle, enforcement authorities can maximise the leverage with criminal liability over companies to cultivate a robust c

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Bradshaw, Elizabeth A. "Book Reviews: Negotiated justice and corporate crime: The legitimacy of recovery orders and deferred prosecution agreements." Journal of White Collar and Corporate Crime 1, no. 1 (2019): 77. http://dx.doi.org/10.1177/2631309x19876932.

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Mazzacuva, Federico. "Justifications and Purposes of Negotiated Justice for Corporate Offenders: Deferred and Non-Prosecution Agreements in the UK and US Systems of Criminal Justice." Journal of Criminal Law 78, no. 3 (2014): 249–62. http://dx.doi.org/10.1350/jcla.2014.78.3.921.

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This article offers an overview of the UK regime of deferred prosecution agreements in the Crime and Courts Act 2013, in light of the practice of pre-trial diversion in the USA and the lessons learnt to date. The effectiveness of this new prosecutorial tool is discussed on the basis of judicial statistics and other available data. The transformation in the American system of corporate criminal liability, through guidelines disseminated by the Department of Justice and by the Securities and Exchange Commission, shows an increasing emphasis on two main topics: (1) corporate cooperation with auth

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Amulic, Andrea. "Humanizing the Corporation While Dehumanizing the Individual: The Misuse of Deferred-Prosecution Agreements in the United States." Michigan Law Review, no. 116.1 (2017): 123. http://dx.doi.org/10.36644/mlr.116.1.humanizing.

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American prosecutors routinely offer deferred-prosecution and nonprosecution agreements to corporate defendants, but not to noncorporate defendants. The drafters of the Speedy Trial Act expressly contemplated such agreements, as originally developed for use in cases involving low-level, nonviolent, noncorporate defendants. This Note posits that the almost exclusive use of deferrals in corporate cases is inconsistent with the goal that these agreements initially sought to serve. The Note further argues that this exclusivity can be attributed to prosecutors’ tendency to only consider collateral

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Byars, Caleb. "Recidivist Organizational Offenders and the Organizational Sentencing Guidelines." Boston College Law Review 66, no. 3 (2025): 745–95. https://doi.org/10.70167/dntx9512.

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Despite congressional hearings and public attention, the question of how to fairly and efficiently punish recidivist organizational offenders remains unresolved. Any discussion regarding the most optimal legal response to recidivist organizational crime is incomplete without a solution accounting for the use of deferred prosecution agreements (DPAs) and non‑prosecution agreements (NPAs). These tools allow criminal defendants to resolve charges without sustaining convictions that attach to the defendants’ criminal records, and they are used often in the organizational context. This Article reco

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Murray, Noel, Ajay K. Manrai, and Lalita Ajay Manrai. "The financial services industry and society." Journal of Economics, Finance and Administrative Science 22, no. 43 (2017): 168–90. http://dx.doi.org/10.1108/jefas-02-2017-0027.

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Purpose This paper aims to present an analysis of the role of financial incentives, moral hazard and conflicts of interests leading up to the 2008 financial crisis. Design/methodology/approach The study’s analysis has identified common structural flaws throughout the securitization food chain. These structural flaws include inappropriate incentives, the absence of punishment, moral hazard and conflicts of interest. This research sees the full impact of these structural flaws when considering their co-occurrence throughout the financial system. The authors address systemic defects in the securi

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Sahu, Ritankar. "A Gap Analysis of Enforcing FCPA-compliant Codes of Conduct in Low- and Middle - Income Countries." Business Law Review 41, Issue 6 (2020): 225–36. http://dx.doi.org/10.54648/bula2020123.

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Recent quantum of FCPA (US ‘Foreign Corrupt Practices Act, 1977’) settlements reveal eye-popping numbers. It has brought to light that superficial anti-bribery enforcement mechanisms are still being deployed as order of the day across many large enterprises. It seems that even after a decade of balance-sheet busting Deferred Prosecution Agreements, Non- Prosecution Agreements and other resolutions, corporations are still taking anti-bribery enforcement efforts lightly. The FCPA compliance industry is a multi-billion-dollar industry and is growing in leaps and bounds, and there is a wide variet

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Ryder, Nicholas. "‘Too Scared to Prosecute and Too Scared to Jail?’ A Critical and Comparative Analysis of Enforcement of Financial Crime Legislation Against Corporations in the USA and the UK." Journal of Criminal Law 82, no. 3 (2018): 245–63. http://dx.doi.org/10.1177/0022018318773209.

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This article has two aims. First, it critically considers the responses towards tackling corporate financial crime in the USA. Secondly, it analyses the UK’s efforts to tackle corporate financial crime and then compares them with the USA. The USA presents an interesting case study for this article due to its robust and aggressive stances towards tackling financial crime and also because it is one of the largest financial markets. Similarly, the UK has adopted a strong stance towards tackling financial crime and is also regarded as one of the most important global financial centres. Therefore,

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Wernli, Jürg, and Déborah Carlson-Burkart. "Kein Deferred Prosecution Agreement im Unternehmensstrafrecht?" Jusletter, no. 1039 (2020). http://dx.doi.org/10.38023/18e30d9a-cb22-4081-b35f-5dcde9e54e97.

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Nelson, Febby Mutiara. "Pengembalian Kerugian Keuangan Negara : Dapatkah Menggunakan Deferred Prosecution Agreement?" Simbur Cahaya, January 17, 2020, 230–53. https://doi.org/10.28946/sc.v26i2.459.

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Penanganan kasus tindak pidana korupsi di Indonesia belum dapat menanggulangi tindak pidana korupsi, khususnya dalam mengembalikan kerugian negara secara signifikan. Walaupun sudah banyak ketentuan terkait penanganan korupsi, pada kenyataannya penanganan tindak pidana korupsi tidak berjalan seperti apa yang diharapkan. Artikel ini membahas tentang pengembalian kerugian keuangan negara yang ditimbulkan oleh tindak pidana korupsi yang dilakukan korporasi, melalui mekanisme Deferred Prosecution Agreement (DPA). Artikel ini membahas apakah Indonesia sebagai negara rumpun keluarga Civil Law dapat m

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Pratama, Ilham Nur. "LEGAL COMPARISON OF DEFERRED PROSECUTION AGREEMENT (DPA) METHODS IN RECOVERING STATE FINANCIAL LOSSES DUE TO CORRUPTION CRIMES." Corruptio 4, no. 2 (2023). http://dx.doi.org/10.25041/corruptio.v4i2.2853.

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A deferred prosecution agreement (DPA) is an attempt to delay prosecution by making an agreement between the prosecutor and the corporation that committed the crime. This system has been implemented in the United Kingdom and the United States. DPA is one of the solutions to problems in the process of eradicating corruption. However, differences in the legal system are obstacles to its application in Indonesia. So it is necessary to develop an approach to be able to determine a model that is in accordance with the existing laws in Indonesia. Using normative juridical methods, how do DPAs in Ame

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Coffee, John C. "Nosedive: Boeing and the Corruption of the Deferred Prosecution Agreement." SSRN Electronic Journal, 2022. http://dx.doi.org/10.2139/ssrn.4105514.

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Simanjuntak, Melva Retta Ruby, and Febby Nelson. "Antara Tuntutan dan Kesepakatan: BLBI dan Era Deferred Prosecution Agreement." Jurnal Hukum & Pembangunan 54, no. 1 (2024). http://dx.doi.org/10.21143/jhp.vol54.no1.1592.

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Homer, Emily M., and Michael O. Maume. "The Deterrent Effect of Federal Corporate Prosecution Agreements: An Exploratory Analysis." Journal of White Collar and Corporate Crime, August 13, 2022, 2631309X2211200. http://dx.doi.org/10.1177/2631309x221120003.

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In this paper, we explore the potential deterrent effect of federal pretrial agreements by examining the extent of violations subsequent to an organization signing a pretrial agreement. More specifically, this research examines the subsequent criminal, civil, and regulatory violations of 161 publicly-traded firms that signed federal deferred prosecution agreements and non-prosecution agreements between 2001 and 2020. Our analysis identified 87 recidivist companies with a total of 629 subsequent violations, eight of which were criminal violations. While most companies had only one subsequent vi

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Finley, Andrew R., and James Stekelberg. "The Economic Consequences of Tax Service Provider Sanctions: Evidence from KPMG's Deferred Prosecution Agreement." SSRN Electronic Journal, 2015. http://dx.doi.org/10.2139/ssrn.2597368.

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Homer, Emily M., and George E. Higgins. "Mapping geographic patterns in federal corporate agreements." Journal of Financial Crime ahead-of-print, ahead-of-print (2020). http://dx.doi.org/10.1108/jfc-08-2020-0152.

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Purpose The purpose of this study is to use crime mapping techniques to examine geographic patterns of signed deferred and non-prosecution agreements across federal districts. The purpose is also to examine the variation in the number of agreements by the district since 1992. Design/methodology/approach This study uses data from the Corporate Prosecution Registry to examine geographic patterns in federal corporate agreements since 1992 (n = 534). Choropleth mapping techniques were used to create national crime maps displaying the geographic locations of signed corporate agreements. Findings Th

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"Huawei's Meng Wanzhou Released to China After Entering into Deferred Prosecution Agreement with U.S. Justice Department." American Journal of International Law 116, no. 1 (2022): 184–89. http://dx.doi.org/10.1017/ajil.2021.72.

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Parker, Megan Jean, and Mary Dodge. "An exploratory study of deferred prosecution agreements and the adjudication of corporate crime." Journal of Financial Crime, July 13, 2022. http://dx.doi.org/10.1108/jfc-06-2022-0122.

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Purpose Deferred prosecution agreements (DPAs) are the tool of choice for federal prosecutors when adjudicating corporate misconduct. A DPA is a negotiation that permits the allegedly guilty party from undergoing a criminal trial if they avoid committing further wrongdoing for a specified period. This paper aims to examine whether DPAs are a beneficial mechanism for the criminal justice system to use while adjudicating corporate misconduct. By conducting in-depth semi-structured qualitative interviews with 24 practitioners in the legal field and white-collar crime experts, this study identifie

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"Research on the Impact of the Deferred Prosecution Agreement System on the Establishment of Corporate Compliance Program." Frontiers of Society, Science and Technology 5, no. 7 (2023). http://dx.doi.org/10.25236/fsst.2023.050717.

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