Whistle-blowing by employees plays a major role in uncovering corporate fraud. Various recent laws aim at improving …

This paper presents an analysis of the effect of bureaucratic corruption on economic growth through a public finance …. Corruption takes the form of the embezzlement of public funds, the effect of which is to increase the government's reliance on … strategies. Our results are robust to a wide range of sensitivity tests. -- Corruption ; seigniorage ; inflation ; growth. …

evasion. We analyze the impact of the widely introduced e-invoicing in Italy on cross-border value-added tax fraud. As a proxy … for this tax fraud, we make use of the discrepancy in trade data that is double-reported in both the importing and … remaining countries of the European Union. Our results suggest a significant decline in cross-border fraud in response to the …

is going to decrease because of the efforts of the EU to fight corruption or because of the opening of the markets to … three rounds of EU entry and empirically studies the effects of joining the EU on corruption. Placing the analysis in the … broader literature on the determinants of corruption, the results suggest that entry into the EU increases corruption. However …

We study how policies limiting the spending capacity of local governments may reduce corruption. We exploit the … both recorded corruption rates and corruption charges per euro spent. This effect emerges only in areas in which the DSP … put a binding cap on municipal capital expenditures. The reduction in corruption is linked to accountability incentives as …

Patient mobility is a key issue in the EU who recently passed a new law on patients' right to EU-wide provider choice …

We study the extent of fraud in initial coin offerings (ICOs), and whether information disclosure prior to the issuance … predicts fraud. We document different types of fraud, and that fraudulent ICOs are on average much larger than the sample … suggests that there are risks related to disclosing the code. Generally, we find it extremely difficult to predict fraud with …