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Fraud is an issue which generates headlines and exercises politicians and public alike. There is a perception that the European Union and its budget arrangements constitute a fraudsters paradise which the EU has done very little about. In Fraud in the Enlarged European Union, Brendan Quirke and Alan Doig provide an analytical, evidenced and considered study of this controversial issue. The authors describe anti-fraud and anti-corruption developments in relation to EU funds, with specific reference to new members and accession countries, the audit and regulatory regime, and the role of various anti-fraud institutions. An EU of twenty seven countries is by any standards, an international organisation, so the book's themes will resonate with those beyond the EU concerned about fraud in other settings where member countries belong to organizations with funds and budgets. Highlighting difficulties faced by a variety of countries with varied investigatory approaches and responses, this book is of value to policymakers seeking to generate responses to the prevalence of fraud, as well as to professional fraud and anti-corruption investigators. Accountants and auditors interested in financial management and control will also find useful insights. The academic audience will include those engaged in studying EU policymaking. As well as fraud and corruption itself, issues such as fragmentation, lack of administrative capacity and lack of preparation for accession are common problems in all policy areas. Criminologists will be interested in issues such as the criminogenic nature of legislation, which presents variables for manipulation by the determined fraudster and by organised crime. Bridging the theory-practice gap, this book presents a unique study of the experiences of relatively new EU member states and candidate states in seeking to prepare themselves to be effective citizens in the fight against fraud. It provides lessons in how to avoid the possible pitfalls of acceding to member organizations like the EU as well as insights into counter-fraud policy and operational approaches that are of global interest.
|Publication date:||15th September 2018|
|Author:||Brendan J. Quirke, Alan Doig|
|Publisher:||Ashgate Publishing Limited an imprint of Taylor & Francis Ltd|
|Categories:||Corporate crime, Sales & marketing, International business, Management accounting & bookkeeping, Management of specific areas, Business strategy, Development economics & emerging economies, Finance & accounting,|
Brendan J. Quirke is a Senior Lecturer in Accounting and Finance at Liverpool Business School, Liverpool John Moores University. He gained his BA (Hons) in Political Theory and Institutions at the University of Liverpool and an M.Phil for A Critical Appraisal of the Policing of EU Fraud by the Transnational Institutions at Liverpool John Moores University. He is a member of the Chartered Institute of Public Finance and Accountancy. Brendan Quirke has published academic articles and contributions to books on the phenomenon of EU fraud and has presented his work at a series of international conferences. He has also ...More About Brendan J. Quirke, Alan Doig