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

Red de Bibliotecas Virtuales de Ciencias Sociales en
América Latina y el Caribe

Por favor, use este identificador para citar o enlazar este ítem: https://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/50483

Título :	The element of opportunity to commit fraud in nonprofit organizations that inform zero fundraising and administrative expenses
Palabras clave :	Administración y Contabilidad;Nonprofit organizations;earning management;fraud;Form 990
Editorial :	Centro de Investigaciones Comerciales e Iniciativas Académicas
Descripción :	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%.
URI :	http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/50483
Otros identificadores :	http://www.redalyc.org/articulo.oa?id=63131784001
Aparece en las colecciones:	Facultad de Administración de Empresas (AACSB Accredited) - EGAE - Cosecha

Ficheros en este ítem:

No hay ficheros asociados a este ítem.