dr. matthias kopetzky research project gender & corruption: does the gender-mix in the workplace...
TRANSCRIPT
Dr. Matthias Kopetzky Research Project Gender & Corruption: Does the gender-mix in the workplace have a potential influence on
corruption?
Some strange questions?
Is the fight against Corruption a main issue for internal audit?
Does prevention has any meaning in corruption?
Is there a difference between males and femals becoming perpetrators in corruption cases?
Is the gender-mix in teams relevant for the likelyhood of developing a corruption scheme?
Some strange answers!
Since years we repeated one question to collegues:Did you ever had a corruption case with one or more women as main perpetrators?
At least in the DACH-Area (Germany, Austria and Switzerland) we received – sometimes to the surprise of the interviewed person – the same answer:
No Cases
We wanted to know on a broad, statistical baseIIA Austria started a research project named „Gender & Corruption“
What did science find out in general on the role of women and men in corruption schemes?
Study “Gender and Corruption” by Swamy et al (2000)2
Women are less likely to be involved in bribery
Corruption is less severe, when more women are present
The “LIMA”-experiment in Peru
Study “Are Women really the ‘fairer’ sex?” (Dollar et al 2001) 3
the higher the representation of women in parliament, the lower the level of corruption.
Study “Investigating the role of gender over time” (Frank and Schulze 2004)4
“The results reveal a higher willingness to comply among women…”
2) see A. Swamy u. a., „Gender and corruption“, Journal of Development Economics 64, Nr. 1 (2001): 25–553) D. Dollar, R. Fisman, und R. Gatti, „Are Women Really the“, Journal of Economic Behavior & Organization 46, Nr. 4 (2001): 423–4294) Benno Torgler und Neven Valev, „eScholarship: Public Attitudes toward Corruption and Tax Evasion: Investigating the role of gender over time“, o. J., http://www.escholarship.org/uc/item/3983136n?display=all#
Folie 4
Recent research results from others
Swamy et all from 2001 Using several independent data sets, we investigate the relationship between gender and corruption. We show using micro data that women are less involved in bribery, and are less likely to condone bribe taking. Cross-country data show that corruption is less severe where women hold a larger share of parliamentary seats and senior positions in the government bureaucracy, and comprise a larger share of the labour force.
Folie 5
What did science find out in general on the role of women and men in corruption schemes?
Study “Gender and Corruption” by Swamy et al (2000)2
Women are less likely to be involved in bribery
Corruption is less severe, when more women are present
The “LIMA”-experiment in Peru
Study “Are Women really the ‘fairer’ sex?” (Dollar et al 2001) 3
the higher the representation of women in parliament, the lower the level of corruption.
Study “Investigating the role of gender over time” (Frank and Schulze 2004)4
“The results reveal a higher willingness to comply among women…”
2) see A. Swamy u. a., „Gender and corruption“, Journal of Development Economics 64, Nr. 1 (2001): 25–553) D. Dollar, R. Fisman, und R. Gatti, „Are Women Really the“, Journal of Economic Behavior & Organization 46, Nr. 4 (2001): 423–4294) Benno Torgler und Neven Valev, „eScholarship: Public Attitudes toward Corruption and Tax Evasion: Investigating the role of gender over time“, o. J., http://www.escholarship.org/uc/item/3983136n?display=all#
Folie 6
Recent research results from others
Doller et al from 2001 Numerous behavioral studies have found women to be more trust-worthy and public-spirited than men. These results suggest that women should be particularly effective in promoting honest government. Consistent with this hypothesis, we find that the greater the representation of women in parliament, the lower the level of corruption. We find this association in a large cross section of countries; the result is robust to a wide range of specifications.
Folie 7
Our Questions:
Hypothesis 1:
In less then 10% of the corruption cases women act as main perpetrators.
Folie 9
Our Questions:
Hypothesis 2:
In corruption cases, which include women as perpetrators, those women play minor roles in comparison to their male comrades in the scheme.
Folie 10
Our Questions:
Hypothesis 3:
The more women are working in a reviewed unit the less likely a corruption scheme may evolve. In women-only groups corruption tends to zero.
Folie 11
Our Online-Survey Folie 12
Our Online-Survey Folie 13
Our Online-Survey Folie 14
Why did we start this?
Important QuestionBased on individual experience
Now make it scientific viable
Possible strong Way of PreventionIf stronger involvement of women in corruption prone areas could help prevent corruption
Survey results interesting to many groupsWe see it as a chance for the national IIA´s to get strong publicity for this study
Gender equality is a prime issue to many groups
A surprising new ArgumentIn the gender discussion
In corruption prevention
Folie 15
What did we find out on individual experience in cases of corruption?
Our own experiences?
No female involvement in cases
Chance of Prevention?
Just bring in more women?
Q: Is Gender an issue if we look at the perpetrators?
By Region?
By median loss?
Folie 16
Distribution Male-Female
41%
59%
Female (F) Male (M)
Cases by Category
0
20
40
60
80
100
120
140
IllegalGratuities
Bribes EconomicExtorsion
Conflict ofInterest
Nu
mb
er
of
Ca
se
s
Suspicion
Finished
The IIA-Austria Study 2012
4 different corruption schemes
Diff. Typs of CasesFinished
Suspicious
378 participants in the study
Double commitment
Folie 17
The IIA-Austria Study 2012 – Cases from Internal Auditors
Relationship by Perpetrator, secondary Perpetrator and Whistleblower
Relationship male and female Perpetrators
81%88%
76%
19%12%
24%
78%
22%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Illegal_Gratuities Bribes Economic Extortion Conflict of Interest
Female
Male
Relationship secondary male and female Perpetrators
76%84%
64%
24%16%
36%
79%
21%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Illegal_Gratuities Bribes EconomicExtortion
Conflict of Interest
Female_secondary
Male_secondary
Relationship male and female Tipsters
59,6% 60,0%53,7%
40,4% 40,0%46,3%
59,1%
40,9%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Illegal_Gratuities Bribes EconomicExtortion
Conflict ofInterest
Female_Tipster
Male_Tipster
Folie 18
The IIA-Austria Study 2012 – Cases from Internal Auditors
“Direction” of benefits
Did perpetrators offer or accept benefits?
ResultMore Cases with “Acceptance”
Benefits offered or accepted
19%
27%
36%
22%
81%
73%
64%
78%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
Illegal_Grat Bribery Economic Extortion Conflict of Interest
Offered
Accepted
Folie 19
The IIA-Austria Study 2012 – Cases from Internal Auditors
Executives – The tone from the top
Was the head of the department affected male or female?
Internal oriented departments
Purchase oriented departments
Customer oriented departments
Folie 20
Gender of Head of Dptmts
80% 81%92% 86% 91% 90%
78%
100% 100%88% 83%
96%
4%
17%12%
0%0%
22%
10%9%14%
8%
19%20%
0%
20%
40%
60%
80%
100%
120%
Inte
rnal
Dep
t
Sup
plie
r_D
ept
Cus
t_D
ept
Inte
rnal
Dep
t
Sup
plie
r_D
ept
Cus
t_D
ept
Inte
rnal
Dep
t
Sup
plie
r_D
ept
Cus
t_D
ept
Inte
rnal
Dep
t
Sup
plie
r_D
ept
Cus
t_D
ept
Illegal_Grat Bribery Economic Extortion Conflict of Interest
Female
Male
The IIA-Austria Study 2012 – Cases from Internal AuditorsGender-Mix in affected departments
What was the gender-mix in the involved departments?
Folie 21
The IIA-Austria Study 2012 – Opinion of Internal Auditors
Gender of potential perpetratorAre Male or Female more prone to corruptive behavior?
Folie 22
Gender of potential perpetrator (Opinion)
12%
88%
Male
Female
Remember!Only 17,9% females in Europe
Gender of Head of Dept relevant? Opinion
34%
39%
27%
Yes
No
I´m not sure
The IIA-Austria Study 2012 – Opinion of Internal Auditors
Gender of the head of department
Is the Gender of the head of a department influential to the risk, that a corruption case develops?
Folie 23
Tone set by
the Top
The IIA-Austria Study 2012 – Opinion of Internal Auditors
Relevance of the Gender-Mix
Is the Gender-Mix in a Department influential to the risk, that a corruption case develops?
Folie 24
Gendermix relevant?Opinion
38%
38%
24%
Yes
No
I´m not sure
The IIA-Austria Study 2012 – Opinion of Internal Auditors
Most risky Gender-Mix?What is the riskiest gender-mix in a department for corruption cases to develop?
Folie 25
Conclusions (1)
There are more males engaged in corruption cases
The data of the analyzed cases showThat there on average are much more males than females engaged in corruption cases
That the head of involved departments, was male in the majority of cases
this might also be caused by the fact, that there are still more males than females in leading positions.
That there are relatively more female whistleblowers, but more men in absolute numbers.
Folie 26
Conclusions (2)
Opinion of participating Internal Auditors88% believe, that males are more prone to corruption
This supports our hypothesis, that females are hardly ever involved in corruption cases
34% believe, that the tone set by the top through the head of the department is relevant
28% are unsure and 38% don't share the opinion, that there's a gender issue
38% believe, that the gender mix in a department is relevant24% are unsure and 38% don't believe, there's a gender issues
Internal Auditors have a clear idea, that the higher the number of males in the group, the higher the risk of corruption in the group.
Folie 27
Conclusions (3)
Prevention:Even if we don't know the causesThe results suggest
That engaging more females in areas vulnerable to corruption could have a containment effectRisk of such preventive activities is zeroCost of such preventive activities is zero
In case of more QuestionsDr. Matthias Kopetzky, [email protected]
If you want to try the surveyhttp://internerevision.limequery.com/58193/lang-enhttp://internerevision.limequery.com/58193/lang-dehttp://internerevision.limequery.com/58193/lang-eshttp://internerevision.limequery.com/58193/lang-frhttp://internerevision.limequery.com/58193/lang-ithttp://internerevision.limequery.com/58193/lang-hr
Folie 28
Mag. Dr. Matthias Kopetzky, CIA,CFE,CPA
Active Job PositionCEO of Business Valuation Gutachten- und Unternehmensberatung GmbH
(seit 1998)
Professional Experience
Business Consultant
Managerial positions in the IT Industry
HFP-Auditors (Vienna)
CEO of Business Valuation Gutachten- und Unternehmensberatung GmbH
Permanent Expert Wittness in Austrian Courts
Specialist all aspects of economic crime
Engagements
Member of the Board at IIA Austria
Certified Fraud Examiner CFE und Mitglied der ACFE (Association of Certified Fraud Examiners)
Certified Public Accountant CPA/Maine/US
Certified Internal Auditor CIA und Mitglied des IIR (Institut für Interne Revision in Ö)
Lecturer at various universities (Vienna, Wr. Neustadt, Innsbruck, …)
Chair of Special Interest Group “Economic Crime” at the IIA-Austria
Folie 29
Mag. Dr. Matthias Kopetzky, CIA,CFE,CPA
Books and Articles
Wells-Kopetzky: “Handbuch – Wirtschaftskriminalität in Unternehmen” (LexisNexis-Orac, Wien)
“Das Risikomanagement aus der Sicht der Internen Revision“- Autorengemeinschaft (Linde) Hrsg: IIR Österreich
Kopetzky, Matthias: „Case 55 - Double Damage“ in Wells, Joe (Hrsg): Fraud Casebook – Learning from the bad side of Business (Wiley, 2007, N.J. USA)
Kopetzky, Matthias: „Neue Bedeutung der Korruption im Strafrecht“ in Fellmann/Klug: IKW-Band 116 – Vademecum der Korruptionsbekämpfung (2008, Kommunale Forschung Österreich)
Kopetzky, Matthias: „The Fraud Factor“ in The CPA Journal, April 2008, New York
Kopetzky, Matthias: „Schutz vor Mitarbeiterverfehlungen in Banken“ in Die gewerbliche Genossenschaft, Jg 136, Ausgabe 9-10/2008, S 20ff
Folie 30
Mag. Dr. Matthias Kopetzky, CIA,CFE,CPAFH Wr. Neustadt
Computerunterstütztes ControllingBeraterverhalten in krisenhaften Unternehmen
FH Wien – UnternehmensführungEinführung in Prävention und Aufdeckung von Wirtschaftskriminalität für BetriebswirteAufdeckung und Prävention von Wirtschaftskriminalität in Fallbeispielen
Akademie für Interne RevisionWirtschaftskriminalität - Mein Unternehmen an der Nahtstelle zu Justiz und Polizei
IIR – Institut for International ResearchZertifizierter Bank-Innenrevisor
Themenbereich Wirtschaftskriminalität in Banken
"Interne Revision in der öffentlichen Verwaltung„ Kampf gegen die Korruption
„Compliance in der öffentlichen Verwaltung„ Hinweisgebersysteme
Gefährdungsanalyse in der FinanzindustrieGemeinsam mit Peter Zawilla (D)
Sicherheitsakademie der Exekutive (BM f. Inneres)
Betriebswirtschaftliche Grundlagen für die Erkennung und Bearbeitung von WirtschaftskriminalitätFallstudien-Training – Erkennung und Dokumentation von Zahlungsunfähigkeit in Unternehmen
Sachverständigenverband Tirol/VorarlbergUnternehmensbewertung aus der Sicht des Gerichtssachverständigen
Slovakische BankenaufsichtFraud in Banks (EU-Projekt)
Wertpapieraufsicht der Volksrepublik China• Anlagebetrug – Aufdeckung und Prävention (EU-Projekt)
Raiffeisen Akademie2-Tagesausbildung f. Interne Revisoren zum Thema „Wirkungsvoller Malversations-Schutz für die Raiffeisenbank“
Frankfurt School of Finance & Management Mitarbeiterkriminalität: Methoden der Prävention und SonderuntersuchungDozent im Zertifikatsstudiengang „Certified Fraud Manager CFM“Dozent im Zertifikatsstudiengang „Certified Compliance Professional CCP“
BIA – Büro für Interne Angelegenheiten (BM f. Inneres)
Tagesseminar im Rahmen der 3-wöchigen Spezialausbildung zu Korruption: Korruptionsbekämpfung in der Privatwirtschaft (jährlich 2x)
Institut Interne Revision DeutschlandVortrag Jahrestagung 2007 in Köln: Case Management in Fraud UntersuchungenVortrag Jahrestagung 2008 in Berlin: Was KMU aus bekannt gewordenen Fraud Fällen lernen könnenVortrag Mittelstandstagung Leipzig: Überlegungen zur Standardisierung von Fraudfall-Abwicklungen (mit Peter Zawilla/Bielefeld)
IIA-Hungary - 3. Internationale CEE Konferenz „Diversity of Auditing“
Vortrag „Audit of Antifraud Management“
2. Staatsanwälte Convent 2007-Mattsee (OSTA Linz)
Der Sachverständige im Wirtschaftsprozess
• Arbeiterkammer Wien - IFAMAusbildung von Aufsichtsräten zu Risiken im Bereich Wirtschaftskriminalität
• Sicherheitskompetenzzentrum der Sparkassen
Schutz vor Mitarbeiterverfehlungen in Banken
Folie 31
Presentations and Seminars