The European Anti-Fraud Office (OLAF): a European policy to fight against economic and financial fraud?

Pujas, Véronique

doi:10.1080/1350176032000124087

Cited by 37 publications

(21 citation statements)

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“…4 See Fisher (2004, 510) for similar observations about the use of 'accountability' in the European context. 5 See for the rise of administrative accountability in the EU: Harlow (2002, 108-143), Magnette (2003), Laffan (2003), and Pujas (2003). 6 See Bovens (2005), of which some of the following paragraphs are drawn.…”

Section: New Forms Of Accountability and European Governance: Taking mentioning

confidence: 99%

New Forms of Accountability and EU-Governance

Bovens

2007

Comp Eur Polit

128

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Section: New Forms Of Accountability and European Governance: Taking mentioning

confidence: 99%

New Forms of Accountability and EU-Governance

Bovens

2007

Comp Eur Polit

128

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“…In recent years, fraud and other forms of unethical behavior in organizations have received significant attention in the business ethics literature (Uddin and Gillet, 2002;Elias, 2002;Rockness and Rockness, 2005;Robison and Santore, 2011), investment circles (Pujas, 2003;Albrecht, et al, 2011), and regulator communities (Farber, 2005;Ferrell and Ferrell, 2011). Scandals at Enron, WorldCom, Xerox, Quest, Tyco, HealthSouth, and other companies created a loss of confidence in the integrity of the American business (Carson, 2003) and even caused the accounting profession in the United States to reevaluate and reestablish basic accounting procedures (Apostolon and Crumbley, 2005).…”

Section: Introductionmentioning

confidence: 99%

The Role of Power in Financial Statement Fraud Schemes

et al. 2014

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Abstract:In this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in financial statement fraud schemes. The case reveals that perpetrators often use power to recruit others to participate in fraudulent acts. To illustrate how power is used, we propose a model, based upon the classical French and Raven taxonomy of power, that explains how one individual influences another individual to participate in financial statement fraud. We also provide propositions for future research.

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“…Pujas [18] believes that OLAF's legitimacy is regularly questioned by national and European institutions because of its semi-autonomous state and the lack of guarantees regarding the objectivity and transparency of its investigations.…”

Section: Independence Of Olafmentioning

confidence: 99%

EU Fraud: institutional and legal competence

Quirke

2009

Crime Law Soc Change

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This paper will focus on frauds committed against the budget of the European Union. It will consider the role of OLAF (the European Fraud Prevention Office) which is the lead agency in the fight against fraud. It will consider its powers and its capacity to co-ordinate the activities of anti-fraud agencies in twenty seven member states and the constraints which prevent it from operating in a more effective manner. The paper will also consider the role of other transnational bodies such as Eurojust and Europol and will seek to highlight the degree of fragmentation which exists with a multiplicity of actors involved in policing fraud, a fragmented legal approach and the difficulties this presents in policing sophisticated transnational frauds. The effect of EU expansion on this situation will also be examined and the EU anti-fraud efforts of the Czech Republic will be considered in some detail. The paper concludes that the legal system and the institutions are not yet in place to enable such frauds to be adequately policed

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The European Anti-Fraud Office (OLAF): a European policy to fight against economic and financial fraud?

Cited by 37 publications

References 1 publication

New Forms of Accountability and EU-Governance

New Forms of Accountability and EU-Governance

The Role of Power in Financial Statement Fraud Schemes

EU Fraud: institutional and legal competence

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