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  • The Effect of Fraud on Risk Management in Not-For-Profit organizations

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    101930_1.pdf (576.2Kb)
    Author(s)
    Kummer, Tyge
    Singh, Kishore
    Best, Peter
    Griffith University Author(s)
    Best, Peter J.
    Singh, Kishore
    Kummer, Tyge
    Year published
    2014
    Metadata
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    Abstract
    Not-for-Profit (NFP) organizations have specific organizational characteristics as their objectives are ethically motivated and trust is indispensable. Additionally, NFP organizations are often small sized and do not have the expertise to prevent fraud. As a result, an effective risk management is of substantial importance. We use survey data from NFP organizations in Australia and New Zealand (N = 652) to identify factors that influence fraud prevention strategies. Our findings indicate that organizations that have not experienced fraud rely partially on ineffective prevention measures. The occurrence of fraud seems to ...
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    Not-for-Profit (NFP) organizations have specific organizational characteristics as their objectives are ethically motivated and trust is indispensable. Additionally, NFP organizations are often small sized and do not have the expertise to prevent fraud. As a result, an effective risk management is of substantial importance. We use survey data from NFP organizations in Australia and New Zealand (N = 652) to identify factors that influence fraud prevention strategies. Our findings indicate that organizations that have not experienced fraud rely partially on ineffective prevention measures. The occurrence of fraud seems to trigger a learning process that leads to a more sophisticated understanding of internal controls and a more suitable risk management. Our results are applicable to support fraud prevention strategies and are highly relevant for practitioners.
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    Journal Title
    Corporate Ownership & Control
    Volume
    12
    Issue
    1
    Publisher URI
    https://virtusinterpress.org/THE-EFFECT-OF-FRAUD-ON-RISK.html
    Copyright Statement
    © 2014 VirtusInterpress. The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
    Subject
    Auditing and Accountability
    Accounting, Auditing and Accountability
    Banking, Finance and Investment
    Business and Management
    Publication URI
    http://hdl.handle.net/10072/69074
    Collection
    • Journal articles

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