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 …

relationship of this to principles of sentencing and sub‐types of fraud/organised crime offenders. Findings – Fraud cases seldom … sentencing fraud not readily available, placed within a framework of the purposes and effects of sanctions on different sorts of …

Anti‐Fraud Office (OLAF) is not performing to its full potential. Design/methodology/approach – The approach takes the form …

Purpose – The purpose of this paper is to argue that small‐scale, low‐value but high‐volume fraud should be pursued as … seriously as high‐value, organised crime‐related fraud. Design/methodology/approach – The paper discusses the consequences of … profiling offenders and offences involving fraud against the European Community budget. It also looks at ten years of the body …

Purpose – This paper seeks to examine the prevalence of fraud in the EU, the weaknesses of the current system in … recent (post‐won) history of European fraud is chronicled and the observations of authors in this issue ( JFC , Vol. 17 No. 1 …) are noted. Findings – EU fraud has so far received low priority in the law enforcement's hierarchy of prosecutable …

missing trader fraud (MTF) on European carbon allowances markets. This fraud occurred mainly between the end of 2008 and the … beginning of 2009. In this paper, the financial mechanisms of the fraud are explored and the impact on the market behaviour, as … where the market was driven by MTF movements and were able to measure the value of this fraud. Soon after governments passed …

: Fighting Fraud and Corruption in European Structural and Investments Funds -- Chapter 4: Innovative Methods for Predicting … Fraud and Corruption -- Chapter 5: Conclusion. … goal of reducing corruption and fraud in the management of European Regional Development Funds and Cohesion Funds through …