<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1794-3108</journal-id>
<journal-title><![CDATA[Revista Criminalidad]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Crim.]]></abbrev-journal-title>
<issn>1794-3108</issn>
<publisher>
<publisher-name><![CDATA[Policía Nacional de Colombia]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1794-31082024000300145</article-id>
<article-id pub-id-type="doi">10.47741/17943108.667</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Economic crime, tax evasion and gender. Evidence from a developing country]]></article-title>
<article-title xml:lang="es"><![CDATA[Delincuencia económica, evasión fiscal y género. Datos de un país en desarrollo]]></article-title>
<article-title xml:lang="pt"><![CDATA[Crime econômico, evasão fiscal e gênero. Evidências de um país em desenvolvimento]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Kne&#382;evi&#263;]]></surname>
<given-names><![CDATA[Goranka]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pavlovi&#263;]]></surname>
<given-names><![CDATA[Vladan]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Singidunum University  ]]></institution>
<addr-line><![CDATA[Belgrade ]]></addr-line>
<country>Serbia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,University of Pri&#353;tina Faculty of Economics ]]></institution>
<addr-line><![CDATA[Kosovska Mitrovica ]]></addr-line>
<country>Serbia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<volume>66</volume>
<numero>3</numero>
<fpage>145</fpage>
<lpage>161</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1794-31082024000300145&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S1794-31082024000300145&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S1794-31082024000300145&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Our attention has been attracted by the proposition that the gender and criminal behaviour of perpetrators of economic and tax crimes in the context of a developing country such as Serbia could be explained by the secondary data set. The data set taken into analysis ascertains whether women are less reported, prosecuted, and convicted than men and what the plausible explanation for that phenomenon is. Before COVID-19, more men were prosecuted and convicted for those crimes, and statistics show that approximately 85 - 90 % of perpetrators of economic crime and tax fraud are men. Although women have less economic power, they show lower criminal behaviour. In the year 2020, which is considered to be the COVID-19 outbreak year, the trend has been the same, but the number of women being prosecuted and convicted for economic crimes more than doubled in Serbia. This is because women are exposed to a huge risk in providing income for their families and supporting their needs forces them to commit economic fraud more than ever before. To further explain factors influencing women&#8217;s economic criminality, we compare them with similar countries in the Balkan region (Croatia and Montenegro). When the totals are compared, women show a lower tendency to express criminal behaviour than men. Still, these numbers are higher for economic crime than for other forms of criminality, meaning that the gender gap in economic crime is narrowing. This leads to the recommendation that legal sanctions are not severe enough and that some changes in criminal law are needed to prevent both sexes from finding economic and tax fraud to be good alternatives to receive economic benefits.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Nuestra atención se ha visto atraída por la propuesta de que el género y el comportamiento delictivo de los autores de delitos económicos y fiscales en el contexto de un país en desarrollo como Serbia podrían explicarse mediante el conjunto de datos secundarios. El conjunto de datos analizados responde a la pregunta de si las mujeres son menos denunciadas, procesadas y condenadas que los hombres y cuál es la explicación plausible de ese fenómeno. Antes de COVID-19, se procesaba y condenaba a más hombres por esos delitos, y las estadísticas muestran que aproximadamente el 85 - 90 % de los hombres son autores de delitos económicos y fraude fiscal. Aunque las mujeres tienen menos poder económico, muestran un menor comportamiento delictivo. En el año 2020, que se considera el año del brote de COVID-19, la tendencia ha sido la misma, pero el número de mujeres procesadas y condenadas por delitos económicos se ha más que duplicado en Serbia. Esto se debe a que las mujeres están expuestas a un enorme riesgo a la hora de proporcionar ingresos a sus familias y cubrir sus necesidades, lo que las obliga a cometer fraudes económicos más que nunca. Para explicar mejor los factores que influyen en la criminalidad económica de las mujeres, las comparamos con países similares de la región de los Balcanes (Croacia y Montenegro). Cuando se comparan los totales, las mujeres muestran una menor tendencia a manifestar comportamientos delictivos que los hombres. Aun así, estas cifras son más elevadas en el caso de los delitos económicos que en otras formas de delincuencia, lo que significa que la brecha de género en la delincuencia económica se está reduciendo. Esto lleva a recomendar que las sanciones legales no son lo suficientemente severas y que son necesarios algunos cambios en el derecho penal para evitar que ambos sexos encuentren en el fraude económico y fiscal buenas alternativas para recibir beneficios económicos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Nossa atenção foi atraída pela proposta de que o gênero e o comportamento criminoso dos autores de crimes econômicos e tributários no contexto de um país em desenvolvimento como a Sérvia poderiam ser explicados pelo conjunto de dados secundários. O conjunto de dados analisado responde se as mulheres são menos denunciadas, processadas e condenadas do que os homens e qual é a explicação plausível para esse fenômeno. Antes da covid-19, mais homens eram processados e condenados por esses crimes, e as estatísticas mostram que aproximadamente de 85 - 90 % dos homens são autores de crimes econômicos e fraudes fiscais. Embora as mulheres tenham menos poder econômico, elas apresentam um comportamento criminoso menor. No ano de 2020, considerado o ano do surto da covid-19, a tendência foi a mesma, mas o número de mulheres processadas e condenadas por crimes econômicos mais do que dobrou na Sérvia. Isso se deve ao fato de as mulheres estarem expostas a um enorme risco de prover renda para suas famílias e sustentar suas necessidades, o que as força a cometer fraudes econômicas mais do que nunca. Para explicar melhor os fatores que influenciam a criminalidade econômica das mulheres, comparamos com países semelhantes da região dos Bálcãs (Croácia e Montenegro). Quando os totais são comparados, as mulheres mostram uma tendência menor de expressar comportamento criminoso do que os homens. Ainda assim, esses números são mais altos para o crime econômico do que para outras formas de criminalidade, o que significa que a diferença de gênero no crime econômico está diminuindo. Isso leva à recomendação de que as sanções legais não são suficientemente severas e que são necessárias algumas mudanças no direito penal para evitar que ambos os gêneros considerem a fraude econômica e tributária como boas alternativas para receber benefícios econômicos.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Delincuencia económica]]></kwd>
<kwd lng="es"><![CDATA[fraude fiscal]]></kwd>
<kwd lng="es"><![CDATA[género]]></kwd>
<kwd lng="en"><![CDATA[Economic crime]]></kwd>
<kwd lng="en"><![CDATA[tax fraud]]></kwd>
<kwd lng="en"><![CDATA[gender]]></kwd>
<kwd lng="pt"><![CDATA[Crime econômico]]></kwd>
<kwd lng="pt"><![CDATA[fraude fiscal]]></kwd>
<kwd lng="pt"><![CDATA[gênero]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Agnew]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Piquero]]></surname>
<given-names><![CDATA[N. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Cullen]]></surname>
<given-names><![CDATA[F. T.]]></given-names>
</name>
</person-group>
<source><![CDATA[General strain theory and white-collar crime. In Simpson S. S., Weisburd D. (Eds.), The criminology of white-collar crime]]></source>
<year>2009</year>
<page-range>35-60</page-range><publisher-name><![CDATA[Springer]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Agnew]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[When criminal coping is likely: An extension of general strain theory]]></article-title>
<source><![CDATA[Deviant Behavior]]></source>
<year>2013</year>
<volume>34</volume>
<numero>8</numero>
<issue>8</issue>
<page-range>653-70</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Agnew]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<source><![CDATA[Strain, economic status, and crime. In A. R. Piquero (Ed.), The Handbook of Criminological Theory]]></source>
<year>2015</year>
<page-range>209-29</page-range><publisher-name><![CDATA[Wiley]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Agnew]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Brezina]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<source><![CDATA[Strain theories. In E. McLaughline &amp; T. Newburn (Eds.), The SAGE handbook of criminological theory]]></source>
<year>2010</year>
<page-range>96-113</page-range><publisher-name><![CDATA[Sage Publications]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Agnew]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[White]]></surname>
<given-names><![CDATA[H. R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[An empirical test of general strain theory]]></article-title>
<source><![CDATA[Criminology]]></source>
<year>1992</year>
<volume>30</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>475-500</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Agnew]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Brezina]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<source><![CDATA[General strain theory. In M. Krohn, N. Hendrix, G. Penly Hall, &amp; A. Lizotte (Eds.), Handbook on Crime and Deviance]]></source>
<year>2019</year>
<page-range>145-60</page-range><publisher-name><![CDATA[Springer]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Al-Badayneh]]></surname>
<given-names><![CDATA[D. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Ben Brik]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Elwakad]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A partial empirical test of the general strain theory on cyberbullying victimization among expatriate students]]></article-title>
<source><![CDATA[Journal of Criminological Research, Policy and Practice]]></source>
<year>2024</year>
<volume>10</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>35-52</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Albanese]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Organized Crime vs. White-collar crime: which is the bigger problem?]]></article-title>
<source><![CDATA[Academia Letters]]></source>
<year>2021</year>
<page-range>310</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Amara]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Khlif]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Financial crime, corruption and tax evasion: A cross-country investigation]]></article-title>
<source><![CDATA[Journal of Money Laundering Control]]></source>
<year>2018</year>
<volume>21</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>545-54</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Argentiero]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Chiarini]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Marzano]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<source><![CDATA[Does tax evasion affect economic crime? fiscal studies]]></source>
<year>2020</year>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ariyanto]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Weni Andayani]]></surname>
<given-names><![CDATA[G. A. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Dwija Putri]]></surname>
<given-names><![CDATA[I. G. A. M. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable]]></article-title>
<source><![CDATA[Journal of Money Laundering Control]]></source>
<year>2020</year>
<volume>23</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>245-66</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ashforth]]></surname>
<given-names><![CDATA[B. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Anand]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The normalization of corruption in organizations]]></article-title>
<source><![CDATA[Research in Organizational Behavior]]></source>
<year>2003</year>
<volume>25</volume>
<page-range>1-52</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Azrina Mohd Yusof]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Ling Lai]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[An integrative model in predicting corporate tax fraud]]></article-title>
<source><![CDATA[Journal of Financial Crime]]></source>
<year>2014</year>
<volume>21</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>424-32</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Baumann]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Friehe]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Status concerns as a motive for crime?]]></article-title>
<source><![CDATA[International Review of Law and Economics]]></source>
<year>2015</year>
<volume>43</volume>
<page-range>46-5</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Benson]]></surname>
<given-names><![CDATA[M.L.]]></given-names>
</name>
<name>
<surname><![CDATA[Madensen]]></surname>
<given-names><![CDATA[T.D.]]></given-names>
</name>
<name>
<surname><![CDATA[Eck]]></surname>
<given-names><![CDATA[J.E.]]></given-names>
</name>
</person-group>
<source><![CDATA[White- Collar Crime from an Opportunity Perspective. In: Simpson, S.S., Weisburd, D. (eds) The Criminology of White-Collar Crime]]></source>
<year>2009</year>
<publisher-loc><![CDATA[New York, ]]></publisher-loc>
<publisher-name><![CDATA[Springer]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bo&#382;i&#263;]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Dimi&#263;]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[&#272;uki&#263;]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Some issues of processing tax fraud in criminal legislation in the Republic of Serbia]]></article-title>
<source><![CDATA[Balkan Social Science Review]]></source>
<year>2020</year>
<volume>16</volume>
<page-range>89-107</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Brezina]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<source><![CDATA[General strain theory. Oxford Research Encyclopedia of Criminology]]></source>
<year>2017</year>
</nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Brieger]]></surname>
<given-names><![CDATA[S. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Francoeur]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Welzel]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Ben-Amar]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Empowering women: The role of emancipative forces in board gender diversity]]></article-title>
<source><![CDATA[Journal of Business Ethics]]></source>
<year>2019</year>
<volume>155</volume>
<page-range>495-511</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Broidi]]></surname>
<given-names><![CDATA[L. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A test of general strain theory]]></article-title>
<source><![CDATA[Criminology]]></source>
<year>2001</year>
<volume>39</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>9-36</page-range></nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bruinsma]]></surname>
<given-names><![CDATA[G. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Differential association theory reconsidered: An extension and its empirical test]]></article-title>
<source><![CDATA[Journal of Quantitative Criminology]]></source>
<year>1992</year>
<volume>8</volume>
<page-range>29-49</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chan]]></surname>
<given-names><![CDATA[K. K.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Drivers of Race Crime and the Impact of Bridging Gaps: A Dynamic Empirical Analysis]]></article-title>
<source><![CDATA[Race and Social Problems]]></source>
<year>2023</year>
<volume>15</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>460-73</page-range></nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Charris-Peláez]]></surname>
<given-names><![CDATA[V. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Merlano-Villalba]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Jiménez- Prestan]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Salas-Manjarrés]]></surname>
<given-names><![CDATA[A. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Kleber-Espinosa]]></surname>
<given-names><![CDATA[J. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Quiroz-Molinares]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Why women offend?: A gendered approach to criminal behavior, prison context and treatment]]></article-title>
<source><![CDATA[Revista Criminalidad]]></source>
<year>2022</year>
<volume>64</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>83-94</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cohen]]></surname>
<given-names><![CDATA[A. K.]]></given-names>
</name>
</person-group>
<source><![CDATA[Delinquent Boys]]></source>
<year>1955</year>
<publisher-loc><![CDATA[New York ]]></publisher-loc>
<publisher-name><![CDATA[Free Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cloward]]></surname>
<given-names><![CDATA[R. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Ohlin]]></surname>
<given-names><![CDATA[L. E.]]></given-names>
</name>
</person-group>
<source><![CDATA[Delinquency and Opportunity]]></source>
<year>1960</year>
<publisher-loc><![CDATA[New York ]]></publisher-loc>
<publisher-name><![CDATA[Free]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="book">
<collab>PressCressey, D. R.</collab>
<source><![CDATA[The poverty of theory in corporate crime research. In W. S. Laufer, &amp; F. Adler. (Eds.), Advances in criminological theory]]></source>
<year>2017</year>
<page-range>31-56</page-range><publisher-name><![CDATA[Routledge]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cumming]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Leung]]></surname>
<given-names><![CDATA[T. Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Rui]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gender diversity and securities fraud]]></article-title>
<source><![CDATA[Academy of Management Journal]]></source>
<year>2015</year>
<volume>58</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>1572-93</page-range></nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Daly]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gender and varieties of white&#8208;collar crime]]></article-title>
<source><![CDATA[Criminology]]></source>
<year>1989</year>
<volume>27</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>769-94</page-range></nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Daly]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Chesney-Lind]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Feminism and criminology]]></article-title>
<source><![CDATA[Justice Quarterly]]></source>
<year>1988</year>
<volume>5</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>497-538</page-range></nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Davies]]></surname>
<given-names><![CDATA[P. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Is economic crime a man&#8217;s game?]]></article-title>
<source><![CDATA[Feminist Theory]]></source>
<year>2003</year>
<volume>4</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>283-303</page-range></nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[DeLisi]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Vaughn]]></surname>
<given-names><![CDATA[M. G.]]></given-names>
</name>
</person-group>
<source><![CDATA[Correlates of crime. In A. Piquero (Ed.), The Handbook of Criminological Theory]]></source>
<year>2016</year>
<page-range>18-36</page-range><publisher-name><![CDATA[iley Blackwell]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[DeLisi]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[How general is general strain theory?]]></article-title>
<source><![CDATA[Journal of Criminal Justice]]></source>
<year>2011</year>
<volume>1</volume>
<numero>39</numero>
<issue>39</issue>
<page-range>1-2</page-range></nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Dimovski]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<source><![CDATA[Women&#8217;s Crime in the Republic of Serbia: Research on Judicial Practice in the City of Ni&#353;. In The Handbook on Female Criminality in the Former Yugoslav Countries]]></source>
<year>2023</year>
<publisher-name><![CDATA[Springer]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Eme]]></surname>
<given-names><![CDATA[R. F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Sex differences in child-onset, lifecourse- persistent conduct disorder. A review of biological influences]]></article-title>
<source><![CDATA[Clinical Psychology Review]]></source>
<year>2007</year>
<volume>27</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>607-27</page-range></nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Feld]]></surname>
<given-names><![CDATA[L. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Frey]]></surname>
<given-names><![CDATA[B. S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Trust breeds trust: How taxpayers are treated]]></article-title>
<source><![CDATA[Economics of governance]]></source>
<year>2002</year>
<volume>3</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>87-99</page-range></nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Friedrichs]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Schoultz]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Jordanoska]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<source><![CDATA[Edwin H. Sutherland]]></source>
<year>2017</year>
<edition>1st</edition>
<publisher-name><![CDATA[Routledge]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gavrilovi&#263;]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Economic Criminality in Serbia. Yugoslavian J. Crimin. &amp; Crim. L]]></source>
<year>1970</year>
<volume>8</volume>
<page-range>358-72</page-range></nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Golladay]]></surname>
<given-names><![CDATA[K. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Snyder]]></surname>
<given-names><![CDATA[J. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Financial fraud victimization: an examination of distress and financial complications]]></article-title>
<source><![CDATA[Journal of Financial Crime]]></source>
<year>2023</year>
<volume>30</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>1606-28</page-range></nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hindelang]]></surname>
<given-names><![CDATA[M. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Sex differences in criminal activity]]></article-title>
<source><![CDATA[Social Problems]]></source>
<year>1979</year>
<volume>27</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>143-56</page-range></nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hirschi]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Gottfredson]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Causes of whitecollar crime]]></article-title>
<source><![CDATA[Criminology]]></source>
<year>1987</year>
<volume>25</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>949-74</page-range></nlm-citation>
</ref>
<ref id="B40">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ho]]></surname>
<given-names><![CDATA[S. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Li]]></surname>
<given-names><![CDATA[A. Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Tam]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Zhang]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[CEO gender, ethical leadership, and accounting conservatism]]></article-title>
<source><![CDATA[Journal of Business Ethics]]></source>
<year>2015</year>
<volume>127</volume>
<page-range>351-70</page-range></nlm-citation>
</ref>
<ref id="B41">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Huang]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
<name>
<surname><![CDATA[Chen]]></surname>
<given-names><![CDATA[X.]]></given-names>
</name>
<name>
<surname><![CDATA[Wu]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Education fever and adolescent deviance in China]]></article-title>
<source><![CDATA[Crime &amp; Delinquency]]></source>
<year>2024</year>
<volume>70</volume>
<numero>10</numero>
<issue>10</issue>
<page-range>2826-50</page-range></nlm-citation>
</ref>
<ref id="B42">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Isom]]></surname>
<given-names><![CDATA[D. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Grosholz]]></surname>
<given-names><![CDATA[J. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Whiting]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Beck]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A gendered look at Latinx general strain theory]]></article-title>
<source><![CDATA[Feminist Criminology]]></source>
<year>2021</year>
<volume>16</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>115-46</page-range></nlm-citation>
</ref>
<ref id="B43">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ji]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Dimitratos]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Huang]]></surname>
<given-names><![CDATA[Q.]]></given-names>
</name>
<name>
<surname><![CDATA[Su]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Everydaylife business deviance among Chinese SME owners]]></article-title>
<source><![CDATA[Journal of Business Ethics]]></source>
<year>2019</year>
<volume>155</volume>
<page-range>1179-94</page-range></nlm-citation>
</ref>
<ref id="B44">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jovanovi&#263;]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Rako&#269;evi&#263;]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Rako&#269;evi&#263;]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<source><![CDATA[Female Criminality in Montenegro. In The Handbook on Female Criminality in the Former Yugoslav Countries]]></source>
<year>2023</year>
<page-range>163-93</page-range><publisher-name><![CDATA[Springer International Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B45">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jugovi&#263;]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Brki&#263;]]></surname>
<given-names><![CDATA[M. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Simeunovi&#263;-Pati&#263;]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Social inequality and poverty as a social context of criminality]]></article-title>
<source><![CDATA[Godi&#353;njak Fakulteta Politi&#269;kih Nauka]]></source>
<year>2008</year>
<volume>2</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>447-61</page-range></nlm-citation>
</ref>
<ref id="B46">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kalac]]></surname>
<given-names><![CDATA[A. M. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Bezi&#263;]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<source><![CDATA[Gender and crime in Croatia: Female criminality in context. In The Handbook on female criminality in the former Yugoslav countries]]></source>
<year>2023</year>
<page-range>75-104</page-range><publisher-name><![CDATA[Springer International Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B47">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kabiri]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Donner]]></surname>
<given-names><![CDATA[C. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Maddahi]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Shadmanfaat]]></surname>
<given-names><![CDATA[S. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Hardyns]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[How general is general strain theory? An inquiry of workplace deviance in Iran]]></article-title>
<source><![CDATA[International Criminal Justice Review]]></source>
<year>2024</year>
<volume>34</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>147-64</page-range></nlm-citation>
</ref>
<ref id="B48">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Khan]]></surname>
<given-names><![CDATA[K. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Metzker]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
<name>
<surname><![CDATA[Streimikis]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Amoah]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Impact of negative emotions on financial behavior: An assessment through general strain theory. Equilibrium]]></article-title>
<source><![CDATA[Quarterly Journal of Economics and Economic Policy]]></source>
<year>2023</year>
<volume>18</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>219-54</page-range></nlm-citation>
</ref>
<ref id="B49">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Klenowski]]></surname>
<given-names><![CDATA[P. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Copes]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Mullins]]></surname>
<given-names><![CDATA[C. W.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gender, identity, and accounts: How white collar offenders do gender when making sense of their crimes]]></article-title>
<source><![CDATA[Justice Quarterly]]></source>
<year>2011</year>
<volume>28</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>46-69</page-range></nlm-citation>
</ref>
<ref id="B50">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kim]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Leban]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Lee]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Jennings]]></surname>
<given-names><![CDATA[W. G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Testing gender differences in victimization and negative emotions from a developmental general strain theory perspective]]></article-title>
<source><![CDATA[American journal of criminal justice]]></source>
<year>2023</year>
<volume>48</volume>
<page-range>444-62</page-range></nlm-citation>
</ref>
<ref id="B51">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Klein]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The etiology of female crime: A review of the literature]]></article-title>
<source><![CDATA[Issues Criminology]]></source>
<year>1973</year>
<volume>8</volume>
<page-range>3-30</page-range></nlm-citation>
</ref>
<ref id="B52">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kirsch]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The gender composition of corporate boards: A review and research agenda]]></article-title>
<source><![CDATA[The Leadership Quarterly]]></source>
<year>2018</year>
<volume>29</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>346-64</page-range></nlm-citation>
</ref>
<ref id="B53">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kne&#382;evi&#263;]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Pavlovi&#263;]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Halil Ar&#305;ç]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<source><![CDATA[Does Tax Evasion Significantly Contribute to Overall Economic Crime in Serbia? FINIZ 2020-People in the focus of process automation]]></source>
<year>2020</year>
<page-range>12-7</page-range></nlm-citation>
</ref>
<ref id="B54">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kne&#382;evi&#263;]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Pavlovi&#263;]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Boji&#269;i&#263;]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Does gender diversity improve CSR reporting? Evidence from the Central and West Balkan banking sector]]></article-title>
<source><![CDATA[Economics &amp; Sociology]]></source>
<year>2023</year>
<volume>16</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>261-80</page-range></nlm-citation>
</ref>
<ref id="B55">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kondrat]]></surname>
<given-names><![CDATA[A. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Connolly]]></surname>
<given-names><![CDATA[E. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[An examination of the reciprocal relations between treatment by others, anger, and antisocial behavior: A partial test of general strain theory]]></article-title>
<source><![CDATA[Crime &amp; Delinquency]]></source>
<year>2023</year>
<volume>69</volume>
<numero>12</numero>
<issue>12</issue>
<page-range>2595-613</page-range></nlm-citation>
</ref>
<ref id="B56">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kuli&#263;]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Milo&#353;evi&#263;]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<source><![CDATA[Tax crimes. J. Crimin. &amp; Crim. L]]></source>
<year>2010</year>
<volume>48</volume>
<page-range>107</page-range></nlm-citation>
</ref>
<ref id="B57">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kuli&#263;]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Milo&#353;evi&#263;]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Relation of criminal offence of tax evasion and criminal offence of nonpayment of withholding tax in Serbian criminal law]]></article-title>
<source><![CDATA[Anali Pravnog fakulteta u Beogradu]]></source>
<year>2011</year>
<volume>59</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>321-43</page-range></nlm-citation>
</ref>
<ref id="B58">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kuli&#263;]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Milo&#353;evi&#263;]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Mila&#353;inovi&#263;]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Fiscal crime in Serbia]]></article-title>
<source><![CDATA[Industrija]]></source>
<year>2011</year>
<volume>39</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>293-306</page-range></nlm-citation>
</ref>
<ref id="B59">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Larsson]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<source><![CDATA[What is &#8216;&#8216;economic&#8217;&#8217; about &#8216;&#8216;economic crime? In S. A. Lindgren (Ed.), White-collar crime research: Old views and future potentials]]></source>
<year>2001</year>
<page-range>121-36</page-range><publisher-name><![CDATA[The National Council for Crime Prevention]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B60">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Le Maux]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Smaili]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Fighting against whitecollar crime: Criminology to the aid of management sciences]]></article-title>
<source><![CDATA[Journal of Financial Crime]]></source>
<year>2023</year>
<volume>30</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>1595-605</page-range></nlm-citation>
</ref>
<ref id="B61">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Levi]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Foreword: Some reflections on the evolution of economic and financial crimes. In B. Rider (Ed.), Research Handbook on International Financial Crime. Edward Elgar Publishing Limited]]></source>
<year>2015</year>
</nlm-citation>
</ref>
<ref id="B62">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Man]]></surname>
<given-names><![CDATA[P. K.]]></given-names>
</name>
<name>
<surname><![CDATA[Cheung]]></surname>
<given-names><![CDATA[N. W.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Do gender norms matter? General strain theory and a gendered analysis of gambling disorder among Chinese married couples]]></article-title>
<source><![CDATA[Journal of Gambling Studies]]></source>
<year>2022</year>
<volume>38</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>123-51</page-range></nlm-citation>
</ref>
<ref id="B63">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Matsueda]]></surname>
<given-names><![CDATA[R. L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Differential association theory]]></article-title>
<source><![CDATA[Encyclopedia of Criminology and Deviant Behavior]]></source>
<year>2001</year>
<volume>1</volume>
<page-range>125-30</page-range></nlm-citation>
</ref>
<ref id="B64">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Melis-Rivera]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Piñones-Rivera]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Criminology and identity: A theoretical review]]></article-title>
<source><![CDATA[Revista Criminalidad]]></source>
<year>2023</year>
<volume>65</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>65-79</page-range></nlm-citation>
</ref>
<ref id="B65">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Merton]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Social Structure and Anomie]]></article-title>
<source><![CDATA[American Sociological Review]]></source>
<year>1938</year>
<volume>3</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>672-82</page-range></nlm-citation>
</ref>
<ref id="B66">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mitrovi&#263;]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Current social conflicts and criminality in Serbia]]></article-title>
<source><![CDATA[Zbornik Matice srpske za drustvene nauke]]></source>
<year>2006</year>
<numero>120</numero>
<issue>120</issue>
<page-range>114-28</page-range></nlm-citation>
</ref>
<ref id="B67">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Morgan]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Allison]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Klein]]></surname>
<given-names><![CDATA[B. R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Strained Masculinity and Mass Shootings: Toward A Theoretically Integrated Approach to Assessing the Gender Gap in Mass Violence]]></article-title>
<source><![CDATA[Homicide Studies]]></source>
<year>2024</year>
<volume>28</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>441-67</page-range></nlm-citation>
</ref>
<ref id="B68">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Opp]]></surname>
<given-names><![CDATA[K.D.]]></given-names>
</name>
</person-group>
<source><![CDATA[Abweichendes Verhalten und Gesellschaftsstruktur, Luchterhand, Neuwied.Passas, N. (2017). Globalization, criminogenic asymmetries and economic crime. In International crimes]]></source>
<year>1974</year>
<page-range>17-42</page-range><publisher-name><![CDATA[Routledge]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B69">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pavi&#263;evi&#263;]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Kriminalizacija marginalizovanih &#382;ena]]></article-title>
<source><![CDATA[Zbornik Instituta za kriminolo&#353;ka i sociolo&#353;ka istra&#382;ivanja]]></source>
<year>2020</year>
<volume>39</volume>
<numero>2-3</numero>
<issue>2-3</issue>
<page-range>59-73</page-range></nlm-citation>
</ref>
<ref id="B70">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pavi&#263;evi&#263;]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
<name>
<surname><![CDATA[Bulatovi&#263;]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#381;ene u organizovanom kriminalu]]></article-title>
<source><![CDATA[Zbornik Instituta za kriminolo&#353;ka i sociolo&#353;ka istra&#382;ivanja]]></source>
<year>2018</year>
<volume>37</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>85-101</page-range></nlm-citation>
</ref>
<ref id="B71">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pavlovi&#263;]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Kne&#382;evi&#263;]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Boji&#269;i&#263;]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Board gender diversity and earnings management in agricultural sector - Does it have any influence]]></article-title>
<source><![CDATA[Custos e Agronegócio on line]]></source>
<year>2018</year>
<volume>14</volume>
<page-range>340-63</page-range></nlm-citation>
</ref>
<ref id="B72">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pavlovi&#263;]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Kne&#382;evi&#263;]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Boji&#269;i&#263;]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The impact of gender and age on earnings management practices of public enterprises: A case study of Belgrade, Economic Studies]]></article-title>
<source><![CDATA[(Ikonomicheski Izsledvania]]></source>
<year>2022</year>
<volume>31</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>130-48</page-range></nlm-citation>
</ref>
<ref id="B73">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pavlovi&#263;]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Kne&#382;evi&#263;]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Boji&#269;i&#263;]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[the profitability, the volume of assets, and equity of public enterprises have any role in local authorities&#8217; gender and age policy? - A case study of Belgrade, Economic Studies]]></article-title>
<source><![CDATA[Ikonomicheski Izsledvania]]></source>
<year>2023</year>
<volume>32</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>174-93</page-range></nlm-citation>
</ref>
<ref id="B74">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Reurink]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;White-Collar Crime&#8221;: The concept and its potential for the analysis of financial crime]]></article-title>
<source><![CDATA[European Journal of Sociology/Archives Européennes de Sociologie]]></source>
<year>2016</year>
<volume>57</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>385-415</page-range></nlm-citation>
</ref>
<ref id="B75">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Robinson]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<source><![CDATA[The integrated systems theory of antisocial behavior. In The Essential Criminology Reader]]></source>
<year>2006</year>
<page-range>319-35</page-range><publisher-name><![CDATA[Routledge]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B76">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Robinson]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Three: Why do people commit crime? An integrated systems perspective. In Applying complexity theory]]></source>
<year>2014</year>
<page-range>59-78</page-range><publisher-name><![CDATA[Policy Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B77">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Scaptura]]></surname>
<given-names><![CDATA[M. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Boyle]]></surname>
<given-names><![CDATA[K. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Rogers]]></surname>
<given-names><![CDATA[K. B.]]></given-names>
</name>
</person-group>
<source><![CDATA[Subordination to Women, Anger, and Endorsement of Violence Against Women: A Test of General Strain Theory. Feminist Criminology, Early Access]]></source>
<year>2024</year>
</nlm-citation>
</ref>
<ref id="B78">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Simovi&#263;]]></surname>
<given-names><![CDATA[M. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Jova&#353;evi&#263;]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Simovi&#263;]]></surname>
<given-names><![CDATA[V. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Tax Crimes In The Law Practice Of Republic Of Serbia]]></article-title>
<source><![CDATA[Journal of International Scientific Publications: Economy &amp; Business]]></source>
<year>2017</year>
<volume>11</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>87-105</page-range></nlm-citation>
</ref>
<ref id="B79">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Simpson]]></surname>
<given-names><![CDATA[S. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Weisburd]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<source><![CDATA[The criminology of white-collar crime]]></source>
<year>2009</year>
<volume>228</volume>
<publisher-name><![CDATA[Springer]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B80">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Slemrod]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Cheating ourselves: The economics of tax evasion]]></article-title>
<source><![CDATA[Journal of Economic Perspectives]]></source>
<year>2007</year>
<volume>21</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>25-48</page-range></nlm-citation>
</ref>
<ref id="B81">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Steffensmeier]]></surname>
<given-names><![CDATA[D. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Schwartz]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Roche]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gender and twenty-first-century corporate crime: Female involvement and the gender gap in Enron-era corporate frauds]]></article-title>
<source><![CDATA[American Sociological Review]]></source>
<year>2013</year>
<volume>78</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>448-76</page-range></nlm-citation>
</ref>
<ref id="B82">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Saluja]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Aggarwal]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Mittal]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Understanding the fraud theories and advancing with integrity model]]></article-title>
<source><![CDATA[Journal of Financial Crime]]></source>
<year>2022</year>
<volume>29</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>1318-28</page-range></nlm-citation>
</ref>
<ref id="B83">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sutherland]]></surname>
<given-names><![CDATA[E. H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[White-collar criminality]]></article-title>
<source><![CDATA[Sociological Review]]></source>
<year>1940</year>
<volume>5</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-12</page-range></nlm-citation>
</ref>
<ref id="B84">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sutherland]]></surname>
<given-names><![CDATA[E.H.]]></given-names>
</name>
</person-group>
<source><![CDATA[Principles of Criminology]]></source>
<year>1947</year>
<edition>4th Ed</edition>
<publisher-name><![CDATA[Philadelphia,J.B. Lippincott Company]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B85">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Svensson]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<source><![CDATA[Economic crime in Sweden. Information Bulletin of the National Swedish Council for Crime Prevention]]></source>
<year>1984</year>
</nlm-citation>
</ref>
<ref id="B86">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tickner]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Button]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Deconstructing the origins of Cressey&#8217;s Fraud Triangle]]></article-title>
<source><![CDATA[Journal of Financial Crime]]></source>
<year>2021</year>
<volume>28</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>722-31</page-range></nlm-citation>
</ref>
<ref id="B87">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tittle]]></surname>
<given-names><![CDATA[C. R.]]></given-names>
</name>
</person-group>
<source><![CDATA[Introduction: Theory and contemporary criminology. In A. R. Piquero (Ed.), The Handbook of Criminological Theory]]></source>
<year>2016</year>
<page-range>1-17</page-range><publisher-name><![CDATA[Wiley-Blackwell]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B88">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tupman]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
</person-group>
<source><![CDATA[The characteristics of economic crime and criminals. In Research Handbook on International Financial Crime]]></source>
<year>2015</year>
<page-range>3-14</page-range><publisher-name><![CDATA[Edward Elgar PublisGrahing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B89">
<nlm-citation citation-type="book">
<collab>UNODC</collab>
<source><![CDATA[Economic and financial crimes: Challenges to sustainable development]]></source>
<year>2005</year>
<publisher-name><![CDATA[United Nations Office on Drugs and Crime]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B90">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Willott]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Griffin]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Building your own lifeboat: Working&#8208;class male offenders talk about economic crime]]></article-title>
<source><![CDATA[British Journal of Social Psychology]]></source>
<year>1999</year>
<volume>38</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>445-60</page-range></nlm-citation>
</ref>
<ref id="B91">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wallace]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Pahl]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<source><![CDATA[Polarisation, Unemployment and All Forms of Work1. In The experience of unemployment]]></source>
<year>1986</year>
<page-range>116-33</page-range><publisher-name><![CDATA[Palgrave Macmillan UK]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B92">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zavala]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Perez]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Sabina]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Explaining Latinx youth delinquency: A gendered test of Latinx general strain theory]]></article-title>
<source><![CDATA[Race and Justice]]></source>
<year>2024</year>
<volume>14</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>190-216</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
