Sounding the alarm: Occurrences of fraud in nonprofit community sport organizations

Loading...
Thumbnail Image
File version

Version of Record (VoR)

Author(s)
Misener, KE
Kihl, LA
Wicker, P
Cuskelly, G
Griffith University Author(s)
Primary Supervisor
Other Supervisors
Editor(s)
Date
2023
Size
File type(s)
Location
Abstract

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 experienced fraud. The empirical analysis relies on online survey data gathered in Canada, the United States, Australia, and Germany (n = 1256). Respondents were asked if organizational fraud had occurred in their CSO in the last ten years. In the full sample, 12.2% of organizations had experienced some type of fraud. The results showed occurrences of fraud were significantly higher among organizations that support the local community, have a high annual budget, possess grant income, and perform large and complex financial transactions and among those who lacked policies for handling assets and cash. In contrast, occurrences of fraud were significantly lower in organizations with a relatively small annual budget, a plan for the education and professional development of board members, and at least two individuals handling cash or checks. The analyses of geographic subsamples not only partially echoes the results for the full sample, but also shows further significant differences. The findings reveal that fraud occurrence across subsamples does not follow a clear pattern, demonstrating that prevention measures should be tailored based on geographic and organizational context.

Journal Title

Nonprofit Management and Leadership

Conference Title
Book Title
Edition
Volume
Issue
Thesis Type
Degree Program
School
Publisher link
Patent number
Funder(s)
Grant identifier(s)
Rights Statement
Rights Statement

© 2023 The Authors. Nonprofit Management & Leadership published by Wiley Periodicals LLC.

This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License, which permits use and distribution in any medium, provided the original work is properly cited, the use is non-commercial and no modifications or adaptations are made.

Item Access Status
Note

This publication has been entered in Griffith Research Online as an advanced online version.

Access the data
Related item(s)
Subject

Criminology

Human resources and industrial relations

Strategy, management and organisational behaviour

Policy and administration

Persistent link to this record
Citation

Misener, KE; Kihl, LA; Wicker, P; Cuskelly, G, Sounding the alarm: Occurrences of fraud in nonprofit community sport organizations, Nonprofit Management and Leadership, 2023

Collections