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

dc.creator	Luz I. Gracia Morales
dc.creator	José Noel Caraballo
dc.date	2014
dc.date.accessioned	2022-03-17T18:05:00Z
dc.date.available	2022-03-17T18:05:00Z
dc.identifier	http://www.redalyc.org/articulo.oa?id=63131784001
dc.identifier.uri	http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/50483
dc.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%.
dc.format	application/pdf
dc.language	en
dc.publisher	Centro de Investigaciones Comerciales e Iniciativas Académicas
dc.relation	http://www.redalyc.org/revista.oa?id=631
dc.rights	Forum Empresarial
dc.source	Forum Empresarial (Puerto Rico) Num.1 Vol.19
dc.subject	Administración y Contabilidad
dc.subject	Nonprofit organizations
dc.subject	earning management
dc.subject	fraud
dc.subject	Form 990
dc.title	The element of opportunity to commit fraud in nonprofit organizations that inform zero fundraising and administrative expenses
dc.type	artículo científico