The element of opportunity to commit fraud in nonprofit organizations that inform zero fundraising and administrative expenses

Nonprofit organizations (NPOs) with federal income tax exemption must file the 990 Form and answer questions about corporate governance. In this study, a logistic regression analysis was performed using the data reported in the 990 Form to examine the relation between the variables of the element of...

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Detalles Bibliográficos
Autores principales: José Noel Caraballo, Luz I. Gracia Morales
Formato: Artículo científico
Publicado: Centro de Investigaciones Comerciales e Iniciativas Académicas 2014
Materias:
Administración y Contabilidad
Nonprofit organizations
earning management
fraud
Form 990
Acceso en línea:http://www.redalyc.org/articulo.oa?id=63131784001
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=pr/pr-004&d=63131784001oai
Aporte de:
Red de Bibliotecas Virtuales de Ciencias Sociales (CLACSO) de Consejo Latinoamericano de Ciencias Sociales
id I16-R122-63131784001oai
record_format dspace
institution Consejo Latinoamericano de Ciencias Sociales
institution_str I-16
repository_str R-122
collection Red de Bibliotecas Virtuales de Ciencias Sociales (CLACSO)
topic Administración y Contabilidad
Nonprofit organizations
earning management
fraud
Form 990
spellingShingle Administración y Contabilidad
Nonprofit organizations
earning management
fraud
Form 990
José Noel Caraballo
Luz I. Gracia Morales
The element of opportunity to commit fraud in nonprofit organizations that inform zero fundraising and administrative expenses
topic_facet Administración y Contabilidad
Nonprofit organizations
earning management
fraud
Form 990
description Nonprofit organizations (NPOs) with federal income tax exemption must file the 990 Form and answer questions about corporate governance. In this study, a logistic regression analysis was performed using the data reported in the 990 Form to examine the relation between the variables of the element of opportunity and NPOs with questionable zero administrative and fundraising expenses. The regression did not find a relation between them. However, a relation was found between one of the element of opportunity variables, the whistleblower policy, and the efficiency measure of a program expense ratio greater that 65%.
format Artículo científico
Artículo científico
author José Noel Caraballo
Luz I. Gracia Morales
author_facet José Noel Caraballo
Luz I. Gracia Morales
author_sort José Noel Caraballo
title The element of opportunity to commit fraud in nonprofit organizations that inform zero fundraising and administrative expenses
title_short The element of opportunity to commit fraud in nonprofit organizations that inform zero fundraising and administrative expenses
title_full The element of opportunity to commit fraud in nonprofit organizations that inform zero fundraising and administrative expenses
title_fullStr The element of opportunity to commit fraud in nonprofit organizations that inform zero fundraising and administrative expenses
title_full_unstemmed The element of opportunity to commit fraud in nonprofit organizations that inform zero fundraising and administrative expenses
title_sort element of opportunity to commit fraud in nonprofit organizations that inform zero fundraising and administrative expenses
publisher Centro de Investigaciones Comerciales e Iniciativas Académicas
publishDate 2014
url http://www.redalyc.org/articulo.oa?id=63131784001
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=pr/pr-004&d=63131784001oai
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