Determinants of fraud losses in nonprofit organizations

Kristy Reisig

Research output: Contribution to journalArticle

22 Citations (Scopus)

Abstract

Although fraud research has increased, the nonprofit setting has been ignored in criminology and business ethics. This exploratory study examines occupational fraud in 128 nonprofit agencies. Characteristics of offenders (age, gender, educational background, position in the agency), victims (size of organization and available control mechanisms), and offenses are compared to previous research. Regression analyses indicate that several factors are significant predictors of financial loss. At the individual level, it appears females are responsible for increased dollar losses; however, subsequent analyses demonstrate that organizations with a higher level of internal controls detect fraud committed by males, and it is these offenses that result in more serious losses.

Original languageEnglish (US)
Pages (from-to)45-63
Number of pages19
JournalNonprofit Management and Leadership
Volume19
Issue number1
DOIs
StatePublished - Jan 1 2008

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Nonprofit organization
Fraud
Factors
Control mechanism
Predictors
Internal control
Criminology
Education
Exploratory study
Business ethics

ASJC Scopus subject areas

  • Strategy and Management

Cite this

Determinants of fraud losses in nonprofit organizations. / Reisig, Kristy.

In: Nonprofit Management and Leadership, Vol. 19, No. 1, 01.01.2008, p. 45-63.

Research output: Contribution to journalArticle

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