context impacts on the investigation of fraud affecting the EU budget, with a focus on fraud affecting expenditure. Design … between EU bodies such as Europol, Eurojust, the European Judicial Network and European Anti‐Fraud Office (OLAF) is not yet …. Practical implications – The paper should be of interest to anyone engaging in the study of anti‐fraud enforcement and to …

Purpose The purpose of this paper is to identify if fraud theory models suggested over the years are applicable to … match-fixing and if so, whether the Krambia-Kapardis’ (2016) holistic fraud and corruption prevention model can be used to … ought to implement governance principles and ethical programs, including whistleblowing lines and appoint integrity officers …

Discusses briefly recent developments in US attitudes towards corporate fraud and the role of lawyers in exposing these … “errors’, and this was before the Enron, WorldCom and Adelphia affairs. Denies that in fact whistleblowing has been an …

leader’s ethicality, can be applied in future research on whistleblowing in the audit profession. Practical implications …

Purpose – The purpose of this paper is to provide contrasting views on whistleblowing, and offers a three-fold view of … whistleblowing. First, it gives some formal arguments. Second, it provides an account of whistleblowing from a whistle … favour of whistleblowing, express some concerns and to provide advice in the form of suggestions. Design …

Purpose The European Union’s Whistleblower Directive (WBD), or formally the “Directive (EU) 2019/1937 of the European … establish a uniform standard for whistleblowing protection across member state jurisdictions. Considering the international … reach of the directive, it inevitably confronts divergent national attitudes towards whistleblowing. This paper aims to …

Africa and argues that the concept of the whistleblower is just a buss word or collective noun. The methodology of this paper …

‐scale fraud during the Gulf War; the Grupo Torras SA (GT) sued them in order to recover money lost, and the case illustrates the … explanations might be true and he was acquitted of conspiracy in the fraud. Moves on to F, a lawyer who gave advice which enabled …