Downloaded By: [Michigan State University] At: 13:52 1 May 2008 neutralizing music piracy: an empirical examination Jason R. Ingram Michigan State University, East Lansing, Michigan, USA Sameer Hinduja Florida Atlantic University, Jupiter, Florida, USA The current study sought to test the viability of employing Sykes and Matza’s (1957) techniques of neutralization as a framework for understanding online music piracy. Using data from a sample of 2,032 undergraduates from a large Midwestern university, the relevance of neutralization theory is tested via multinomial logistic regression while controlling for other theoretical predictors and demographic variables. The findings indicated that greater acceptance of the techniques associated with denial of responsibility, denial of injury, denial of victim, and appeal to higher loyalties significantly predicted moderate levels of piracy participation. Furthermore, the effect of appeals to higher loyalty on piracy was found to be conditioned by the respondent’s approval of the behavior. Overall, results suggested that university settings may unwittingly facilitate a climate for Received 18 December 2006; accepted 27 May 2007. This article is based on a paper presented at the 2006 American Society of Criminology Conference, Los Angeles, CA The authors thank the anonymous reviewers for their comments on earlier drafts. Address correspondence to Jason Ingram, School of Criminal Justice, Michigan State University, 560 Baker Hall, East Lansing, MI 48824-1118, USA. E-mail: ingramja@ msu.edu Deviant Behavior, 29: 334366, 2008 Copyright # Taylor & Francis Group, LLC ISSN: 0163-9625 print/1521-0456 online DOI: 10.1080/01639620701588131 334