17th Annual Student Research Conference
Business & Accountancy
The Non-Profit Environment: Factors that Influence Fraud Occurrences in Non-Profit Organizations
Corey J. Showalter
Dr. Jeff Romine, Faculty Mentor
Financial fraud is a great concern in our society. The government and the media have high-lighted its importance due to the recent onset of large corporate scandals in the for-profit arena. Is fraud present in the not-for-profit arena? If yes, analysis of the fraud triangle factors: pressure, opportunity, and rationalization, should yield an understanding of the likelihood of fraud occurring. Due to the differences between the financial and organizational structure of non-profits and for-profits, it is expected that the likelihood of fraud will also be different. This study examines the qualitative differences of the factors that shape the likelihood of fraud occurring in the non-profit arena. This research will also identify future research directions in this topical area.
Keywords: non-profit, fraud, accounting, not-for-profit
Topic(s):Accounting
Presentation Type: Oral Paper
Session: 13-2
Location: OP 2113
Time: 10:15