TY - JOUR
T1 - Determinants of fraud losses in nonprofit organizations
AU - Reisig, Kristy
PY - 2008/9
Y1 - 2008/9
N2 - 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.
AB - 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.
UR - http://www.scopus.com/inward/record.url?scp=84055171264&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=84055171264&partnerID=8YFLogxK
U2 - 10.1002/nml.204
DO - 10.1002/nml.204
M3 - Article
AN - SCOPUS:84055171264
SN - 1048-6682
VL - 19
SP - 45
EP - 63
JO - Nonprofit Management and Leadership
JF - Nonprofit Management and Leadership
IS - 1
ER -