Doing Due Diligence: Forms of Moral Judgment in the Regulation of International Finance

尽职调查：国际金融监管中的道德判断形式

• 批准号: 0516861
• 负责人: William Maurer
• 金额: --
• 依托单位: University of California-Irvine
• 依托单位国家: 美国
• 项目类别: Standard Grant
• 财政年份: 2005
• 资助国家: 美国
• 起止时间: 2005-10-01 至 2010-09-30
• 项目状态: 已结题
• 来源: https://www.nsf.gov/awardsearch/showAward?AWD_ID=0516861&HistoricalAwards=false
• 关键词: Doing; Due; Diligence; Forms; Moral

This project focuses on the effect of moral sanctions on the regulation of international finance. In particular, it explores the operationalization of moral sanctions on the ground, as persons in the offshore financial services industry make judgments about potential clients that are meant to mitigate financial crime and money laundering. Since the 1990s, Caribbean states have attempted to bring state law regulating financial services into compliance with global norms proclaimed in international "soft law:" non-binding international principles, recommendations, and rules of conduct. The proposed research examines what happens after compliance has been achieved, by investigating potential transformations of global norms when local actors bring their own normative systems and judgments to the practices that constitute compliance and as they get incorporated into larger communities of interpretation. The PI hypothesizes that differently positioned agents muster different moral discourses and interpret emerging international norms differently as they go about the daily work involved in post-compliance regimes, and that this has the potential to reshape those international norms and the broader community that promulgates them. In particular, it hypothesizes that, in the Caribbean, a longstanding cultural form of moral evaluation -- the respectability/reputation dichotomy -- is shaping compliance with and transforming global discourse on tax competition. The proposed research will contribute to three areas of scholarly debate: a) the relevance of international soft law, transnational issue networks and global ethics to globalization; b) the comparative study of financial centers; and c) the anthropology of bureaucracy and finance. The proposed research will also contribute to policy debates about the regulation of finance, the fostering of global norms and moral sanctions when states resist international "hard law" in the name of national sovereignty, and money laundering interdiction. It will also advance teaching and training through the use of graduate research assistants who will learn archival methods and statistical procedures. The PI will also conduct a conference on new forms of regulation for international finance, to be held after the completion of this project, in order to facilitate multidisciplinary dialogue among scholars and policy advisors who conduct research on and are attempting to mitigate harmful tax competition.

该项目的重点是道德制裁对国际金融监管的影响。特别是，它探讨了道德制裁的实际操作，因为离岸金融服务业的人对潜在客户作出判断，以减轻金融犯罪和洗钱。自20世纪90年代以来，加勒比国家一直试图使监管金融服务的国家法律符合国际“软法“中宣布的全球规范：不具约束力的国际原则、建议和行为规则。拟议的研究审查后发生了什么事遵守已经实现，通过调查潜在的全球规范的转变时，当地行为者带来自己的规范系统和判断的做法，构成遵守，因为他们被纳入更大的社区的解释。PI假设，不同位置的代理人聚集不同的道德话语和解释新兴的国际规范不同，因为他们去做日常工作涉及遵守后制度，这有可能重塑这些国际规范和更广泛的社区，颁布他们。特别是，报告假设，在加勒比地区，一种长期存在的道德评价文化形式----尊重/声誉二分法----正在影响遵守和改变关于税收竞争的全球讨论。拟议的研究将有助于学术辩论的三个领域：a）国际软法，跨国问题网络和全球伦理全球化的相关性; B）金融中心的比较研究;和c）官僚和金融的人类学。 拟议的研究还将有助于有关金融监管的政策辩论，当国家以国家主权的名义抵制国际“硬法”时，促进全球规范和道德制裁，以及禁止洗钱。它还将通过使用研究生研究助理来促进教学和培训，这些研究生将学习档案方法和统计程序。PI还将在该项目完成后举办一次关于国际金融监管新形式的会议，以促进研究和试图减轻有害税收竞争的学者和政策顾问之间的多学科对话。