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Routine activity theory approach in establishing corporate crime: evidence from Taiwan

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  • Yu-Ping Lai
  • Pei-Gi Shu

Abstract

This study applies the routine activity approach from criminology to examine corporate crime among nonfinancial listed companies in Taiwan between 2003 and 2021. Our dataset consisted of 97 corporate crime cases paired with 168 non-criminal cases. The corporate governance characteristics were then categorized according to three key elements of the routine activity approach: motivated offenders, suitable targets, and guardianship factors. Logistic regression analysis indicated that the presence of suitable targets is the most significant factor contributing to corporate criminal behavior.

Suggested Citation

  • Yu-Ping Lai & Pei-Gi Shu, 2026. "Routine activity theory approach in establishing corporate crime: evidence from Taiwan," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 33(3), pages 514-528, May.
    • Handle: RePEc:taf:raaexx:v:33:y:2026:i:3:p:514-528
    DOI: 10.1080/16081625.2025.2489458
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