High-profile charity scandals have always represented a threat to the nonprofit sector, which
relies on public trust and funding to operate. We systematically review 30 years of empirical …

This paper aims to provide a proposed framework to financial management, behavior and
reporting in NPO sector. First, we reviewed the related literature to point out the current …

This paper presents and describes data for nonprofit Internal Revenue Service (IRS) filings
in the United States of America. The data contains 831 attributes and 1,102,884 records for …

This study examines the prevalence of fraud occurrences in community sport organizations
(CSOs) and compares the organizational characteristics of CSOs that have and have not …

This study develops and tests a measure for perceived vulnerability to occupational fraud
and examines the relationship between organizational capacity and perceived vulnerability …

Nonprofit executives need to discern how financial ratios influence both organizational
viability and mission fulfillment. Nonprofit organization leaders who fail to understand the …

We examine the role of local newspapers in monitoring the nonprofit sector by testing how
local newspaper closures affect nonprofits' executive compensation levels. Although prior …

Even the most conscientious nonprofit organizations can fall victim to fraud. We examine
how a nonprofit organization's Form 990 disclosures and media coverage about an asset …

Inadequate strategies to detect and prevent occupational fraud may adversely affect
nonprofit organizations. Nonprofit leaders are concerned about occupational fraud because …

Employee intent to commit fraud and embezzlement costs has the potential for adverse
business outcomes. Nonprofit leaders are concerned with employee fraud and …