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Title: An international analysis of fraud detection in European structural and investment funds

Authors: Thomas Baumgärtler; Philipp Eudelle; Jorge Gallud Cano

Addresses: Offenburg University, Offenburg, Germany ' Offenburg University, Offenburg, Germany ' Universidad de Valladolid, Valladolid, Spain

Abstract: The aim of this paper is to identify indicators at country level that could prove useful in improving the effectiveness of fraud detection in European Structural and Investment Funds. We analyse data for 454 funds, belonging to the period 2014-2020, from the 28 countries that were members of the European Union in 2014. Explanatory results suggest the convenience of tracking funds, especially in countries with higher GDP and higher transparency levels, and the lesser relevance of the number of irregularities for countries with higher GDP and those receiving larger funds. Fraud and fraud detection rates in individual funds vary significantly across states. Federal states, such as the Federal Republic of Germany, are comparatively successful in detecting fraud in EU funds.

Keywords: fraud; fraud detection; fraud offences; corruption; transparency; European Union; European structural and investment funds; anti-fraud-strategy; Germany.

DOI: 10.1504/EJIM.2024.135943

European Journal of International Management, 2024 Vol.22 No.2, pp.198 - 229

Received: 29 Sep 2021
Accepted: 17 Feb 2022
Published online: 10 Jan 2024 *