{"id":"https://openalex.org/W2013018402","doi":"https://doi.org/10.1525/can.2005.20.4.474","title":"Due Diligence and \"Reasonable Man,\" Offshore","display_name":"Due Diligence and \"Reasonable Man,\" Offshore","publication_year":2005,"publication_date":"2005-10-03","ids":{"openalex":"https://openalex.org/W2013018402","doi":"https://doi.org/10.1525/can.2005.20.4.474","mag":"2013018402"},"language":"en","primary_location":{"id":"doi:10.1525/can.2005.20.4.474","doi":"https://doi.org/10.1525/can.2005.20.4.474","is_oa":true,"landing_page_url":"https://doi.org/10.1525/can.2005.20.4.474","pdf_url":null,"source":{"id":"https://openalex.org/S22506700","display_name":"Cultural Anthropology","issn_l":"0886-7356","issn":["0886-7356","1548-1360"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","doaj","erih-plus","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cultural Anthropology","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.1525/can.2005.20.4.474","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5069225752","display_name":"Bill Maurer","orcid":"https://orcid.org/0000-0001-5339-9893","observed_orcids":["https://orcid.org/0000-0001-5339-9893"]},"institutions":[{"id":"https://openalex.org/I204250578","display_name":"University of California, Irvine","ror":"https://ror.org/04gyf1771","country_code":"US","type":"education","lineage":["https://openalex.org/I204250578"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Bill Maurer","raw_affiliation_strings":["University of California, Irvine"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of California, Irvine","institution_ids":["https://openalex.org/I204250578"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5069225752"],"corresponding_institution_ids":["https://openalex.org/I204250578"],"apc_list":null,"apc_paid":null,"fwci":25.8266,"has_fulltext":true,"cited_by_count":107,"citation_normalized_percentile":{"value":0.9920531,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":100},"biblio":{"volume":"20","issue":"4","first_page":"474","last_page":"505"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10149","display_name":"Anthropological Studies and Insights","score":0.8784000277519226,"subfield":{"id":"https://openalex.org/subfields/3314","display_name":"Anthropology"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10149","display_name":"Anthropological Studies and Insights","score":0.8784000277519226,"subfield":{"id":"https://openalex.org/subfields/3314","display_name":"Anthropology"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11838","display_name":"Crime, Illicit Activities, and Governance","score":0.052799999713897705,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11981","display_name":"Qualitative Research Methods and Ethics","score":0.017400000244379044,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/due-diligence","display_name":"due diligence","score":0.9850000143051147},{"id":"https://openalex.org/keywords/tax-havens","display_name":"tax havens","score":0.875},{"id":"https://openalex.org/keywords/offshore-finance","display_name":"offshore finance","score":0.6779999732971191},{"id":"https://openalex.org/keywords/financial-regulation","display_name":"financial regulation","score":0.6769999861717224},{"id":"https://openalex.org/keywords/preferential-tax-regimes","display_name":"preferential tax regimes","score":0.7229999899864197},{"id":"https://openalex.org/keywords/reputational-risk","display_name":"reputational risk","score":0.7039999961853027},{"id":"https://openalex.org/keywords/peer-review","display_name":"peer review","score":0.6940000057220459},{"id":"https://openalex.org/keywords/qualitative-judgment","display_name":"qualitative judgment","score":0.6430000066757202},{"id":"https://openalex.org/keywords/ethnographic-critique","display_name":"ethnographic critique","score":0.7549999952316284},{"id":"https://openalex.org/keywords/contemporary-capitalism","display_name":"contemporary capitalism","score":0.621999979019165},{"id":"https://openalex.org/keywords/evaluation-ethics","display_name":"evaluation ethics","score":0.42899999022483826},{"id":"https://openalex.org/keywords/caribbean","display_name":"Caribbean","score":0.6549999713897705}],"concepts":[{"id":"https://openalex.org/C2781016034","wikidata":"https://www.wikidata.org/wiki/Q794134","display_name":"Due diligence","level":2,"score":0.9100843071937561},{"id":"https://openalex.org/C2776050585","wikidata":"https://www.wikidata.org/wiki/Q7439360","display_name":"Scrutiny","level":2,"score":0.8436807990074158},{"id":"https://openalex.org/C179454799","wikidata":"https://www.wikidata.org/wiki/Q132151","display_name":"Ethnography","level":2,"score":0.6473546028137207},{"id":"https://openalex.org/C2779820079","wikidata":"https://www.wikidata.org/wiki/Q1427962","display_name":"Diligence","level":2,"score":0.6108910441398621},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.538941502571106},{"id":"https://openalex.org/C7493553","wikidata":"https://www.wikidata.org/wiki/Q1520777","display_name":"Certainty","level":2,"score":0.5101409554481506},{"id":"https://openalex.org/C2777363581","wikidata":"https://www.wikidata.org/wiki/Q15098235","display_name":"Harm","level":2,"score":0.44782155752182007},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.43336570262908936},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.40957385301589966},{"id":"https://openalex.org/C138921699","wikidata":"https://www.wikidata.org/wiki/Q47555","display_name":"Political economy","level":1,"score":0.33382993936538696},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.33019840717315674},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.3059324026107788},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.3044581711292267},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.1884026825428009},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.13423225283622742},{"id":"https://openalex.org/C19165224","wikidata":"https://www.wikidata.org/wiki/Q23404","display_name":"Anthropology","level":1,"score":0.115438312292099},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1525/can.2005.20.4.474","doi":"https://doi.org/10.1525/can.2005.20.4.474","is_oa":true,"landing_page_url":"https://doi.org/10.1525/can.2005.20.4.474","pdf_url":null,"source":{"id":"https://openalex.org/S22506700","display_name":"Cultural Anthropology","issn_l":"0886-7356","issn":["0886-7356","1548-1360"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","doaj","erih-plus","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cultural Anthropology","raw_type":"journal-article"},{"id":"pmh:oai:escholarship.org:ark:/13030/qt9hs9z8zn","doi":null,"is_oa":true,"landing_page_url":"https://escholarship.org/uc/item/9hs9z8zn","pdf_url":"https://escholarship.org/content/qt9hs9z8zn/qt9hs9z8zn.pdf","source":{"id":"https://openalex.org/S4306400115","display_name":"eScholarship (California Digital Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I2801248553","host_organization_name":"California Digital Library","host_organization_lineage":["https://openalex.org/I2801248553"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Cultural Anthropology, vol 20, iss 4","raw_type":"article"},{"id":"pmh:qt9hs9z8zn","doi":null,"is_oa":false,"landing_page_url":"http://www.escholarship.org/uc/item/9hs9z8zn","pdf_url":null,"source":{"id":"https://openalex.org/S4306400115","display_name":"eScholarship (California Digital Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I2801248553","host_organization_name":"California Digital Library","host_organization_lineage":["https://openalex.org/I2801248553"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Maurer, B. (2005). Due diligence and \"reasonable man,\" offshore. Cultural Anthropology, 20(4), 474 - 505. doi: 10.1525/can.2005.20.4.474. UC Irvine: Retrieved from: http://www.escholarship.org/uc/item/9hs9z8zn","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1525/can.2005.20.4.474","doi":"https://doi.org/10.1525/can.2005.20.4.474","is_oa":true,"landing_page_url":"https://doi.org/10.1525/can.2005.20.4.474","pdf_url":null,"source":{"id":"https://openalex.org/S22506700","display_name":"Cultural Anthropology","issn_l":"0886-7356","issn":["0886-7356","1548-1360"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","doaj","erih-plus","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cultural Anthropology","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.7297000288963318,"id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[{"display_name":"Peace, justice, and strong institutions","score":0.6000000238418579,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":67,"referenced_works":["https://openalex.org/W237547057","https://openalex.org/W564537072","https://openalex.org/W574599891","https://openalex.org/W575789513","https://openalex.org/W649457607","https://openalex.org/W1530118411","https://openalex.org/W1541454112","https://openalex.org/W1548227514","https://openalex.org/W1548380286","https://openalex.org/W1579468185","https://openalex.org/W1590465609","https://openalex.org/W1888447717","https://openalex.org/W1966576852","https://openalex.org/W1967466589","https://openalex.org/W1969659484","https://openalex.org/W1979050846","https://openalex.org/W1995330673","https://openalex.org/W2008882796","https://openalex.org/W2008934558","https://openalex.org/W2020264609","https://openalex.org/W2043882355","https://openalex.org/W2058624493","https://openalex.org/W2060253223","https://openalex.org/W2062861492","https://openalex.org/W2066246233","https://openalex.org/W2072922050","https://openalex.org/W2074540553","https://openalex.org/W2076333536","https://openalex.org/W2076883286","https://openalex.org/W2084707392","https://openalex.org/W2085997333","https://openalex.org/W2090199150","https://openalex.org/W2090876567","https://openalex.org/W2091206023","https://openalex.org/W2094760649","https://openalex.org/W2098511541","https://openalex.org/W2102051536","https://openalex.org/W2110501723","https://openalex.org/W2124577854","https://openalex.org/W2139965915","https://openalex.org/W2140234722","https://openalex.org/W2142753970","https://openalex.org/W2154309667","https://openalex.org/W2160379430","https://openalex.org/W2238295822","https://openalex.org/W2325400462","https://openalex.org/W2329020736","https://openalex.org/W2476255976","https://openalex.org/W2487896994","https://openalex.org/W2504213214","https://openalex.org/W2769595221","https://openalex.org/W3122795007","https://openalex.org/W3125072294","https://openalex.org/W3194901769","https://openalex.org/W4207068883","https://openalex.org/W4232446115","https://openalex.org/W4241585635","https://openalex.org/W4242100429","https://openalex.org/W4247126237","https://openalex.org/W4251175362","https://openalex.org/W4252006145","https://openalex.org/W4252226420","https://openalex.org/W4254356172","https://openalex.org/W4295679875","https://openalex.org/W4297081765","https://openalex.org/W6663408811","https://openalex.org/W7056810273"],"related_works":["https://openalex.org/W7009327800","https://openalex.org/W7113664979","https://openalex.org/W7071913175","https://openalex.org/W2963417312","https://openalex.org/W4253077379","https://openalex.org/W7029646378","https://openalex.org/W177132539","https://openalex.org/W6885132155","https://openalex.org/W173915932","https://openalex.org/W7000013282"],"abstract_inverted_index":{"In":[0,47],"the":[1,67,114,117,133,155],"wake":[2],"of":[3,34,54,60,62,93,99,107,126,157],"an":[4],"international":[5],"crackdown":[6],"against":[7],"preferential":[8],"tax":[9,12],"regimes,":[10],"Caribbean":[11],"havens":[13],"and":[14,25,36,39,76,81,90,116,162],"other":[15],"jurisdictions":[16],"have":[17],"adopted":[18],"\u201cdue":[19],"diligence\u201d":[20],"procedures":[21],"to":[22,74,79,103,113,131,151,153],"manage":[23],"financial":[24,70],"reputational":[26],"risk.":[27],"Due":[28],"diligence":[29,161],"relies":[30],"on":[31,83],"qualitative":[32,97],"forms":[33,53,98,125],"evaluation":[35,94],"defers":[37],"grounded":[38],"definitive":[40],"knowledge":[41],"claims":[42],"through":[43],"continuous":[44],"peer":[45],"review.":[46],"doing":[48],"so,":[49],"it":[50],"mirrors":[51],"certain":[52],"ethnographic":[55,127],"practice":[56],"at":[57],"a":[58,88,147],"number":[59],"levels":[61],"scale.":[63],"This":[64],"article":[65,145],"tracks":[66],"shifts":[68],"in":[69],"regulation":[71],"from":[72,77],"crime":[73],"harm":[75],"certainty":[78],"scrutiny":[80],"reflects":[82],"their":[84],"implications":[85],"for":[86],"ethnography\u2014as":[87],"limited":[89],"open-ended":[91],"process":[92],"warranted":[95],"by":[96,110],"judgment.":[100],"It":[101],"seeks":[102],"complicate":[104],"our":[105],"picture":[106],"contemporary":[108],"capitalisms":[109],"drawing":[111],"attention":[112],"nonquantifiable":[115],"ethical":[118],"that":[119],"lie":[120],"\u201cinside\u201d":[121],"them.":[122],"Where":[123],"conventional":[124],"critique":[128],"might":[129],"look":[130],"expose":[132],"political":[134],"or":[135,141],"economic":[136],"interests":[137],"behind":[138],"actions,":[139],"symbols,":[140],"social":[142],"relationships,":[143],"this":[144],"has":[146],"more":[148],"modest":[149],"goal:":[150],"try":[152],"understand":[154],"similarity":[156],"form":[158],"between":[159],"due":[160],"anthropology.":[163]},"counts_by_year":[{"year":2026,"cited_by_count":10},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":19},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":11},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
