Determinants of fraud losses in nonprofit organizations

Nonprofit Management and Leadership

Volumn 19, Issue 1, 2008, Pages 45-63

  Holtfreter, Kristy ^a  

^a ARIZONA STATE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84055171264     PISSN: 10486682     EISSN: 15427854     Source Type: Journal    
DOI: 10.1002/nml.204     Document Type: Article

References (83)

1. Agarwal, J., and Malloy, D. C. “Ethical Work Climate Dimensions in a Not-for-Profit Organization: An Empirical Study.” Journal of Business Ethics, 1999, 20(1), 1–14.
2. Albrecht, W. S. Fraud Examination. Mason, Ohio: Thompson- Southwestern, 2003.
3. Anonymous. “Security Challenges Only Intensify at Nonprofit.” Corporate Security, 2003, 29(14), 8.
4. Associated Press. “Wisconsin Alderman's Fraud Trial to Begin.” Washington Post, June 16, 2003, p. A24.
5. Association of Certified Fraud Examiners. “Report to the Nation.” Austin, Tex.: Association of Certified Fraud Examiners, 2006.
6. Baucus, M. S. “Why Organizations Do It and What Happens to Them: A Reexamination of the Theory of Illegal Corporate Behavior.” In J. E. Post (ed.), Research in Corporate Social Performance and Policy, Vol. 11. Greenwich, Conn.: JAI Press, 1989.
7. Benson, M. L., and Moore, E. “Are White-Collar and Common Offenders the Same? An Empirical and Theoretical Critique of a Recently Proposed General Theory of Crime.” Journal of Research in Crime and Delinquency, 1992, 29, 251–272.
8. Bernstein, S. “Post-Disaster Generosity Again Attracts Cons.” Los Angeles Times, Jan. 19, 2005, p. A10.
9. Berry, D., Mullen, M., and Murray, T. “Administering a Healthy Dose of Security.” Security Management, 1998, 42(6), 46–61.
10. Bielefeld, W. “Quantitative Research for Nonprofit Management.” Nonprofit Management and Leadership, 2006, 16(4), 395–409.
11. Blum, D. E. “Florida Church Leaders Convicted of Fraud.” [Greater Ministries International.] Chronicle of Philanthropy, May 3, 2001, 13–14.
12. Brookings Institution. “Winning the Talent War: New Brookings Survey Finds the Nonprofit Sector Has the Most Dedicated Workforce.” Washington, D.C.: Brookings Institution, 2002.
13. Available online at http://www.brookings.edu/media/NewsReleases/2002/20021003nonprofit.aspx.
14. Burns, J. “Auditors Charged with Securities Fraud over Work for Pennsylvania Nonprofit.” Wall Street Journal, Aug. 2, 2001, p. C18.
15. Cieply, M., and Bates, J. “Fund-Raiser for Hillary Clinton Gala Probed.” Los Angeles Times, June 18, 2003, p. A14.
16. Clinard, M. B., and Quinney, R. Criminal Behavior Systems: A Typology. Austin, Tex.: Holt, Rinehart, and Winston, 1967.
17. Cohen, J., and Cohen, P. Applied Multiple Regression/Correlation Analysis for the Behavioral Sciences (2nd ed.). Mahwah, N.J.: Erlbaum, 1983.
18. Cressey, D. R. Other People's Money: A Study in the Social Psychology of Embezzlement. Glencoe, Ill.: Free Press, 1953.
19. Croall, H. “Combating Financial Crime: Regulatory Versus Crime- Control Approaches.” Journal of Financial Crime, 2003, 11(1), 45–55.
20. Cullen, J. B., Victor, B., and Bronson, J. W. “The Ethical Climate Questionnaire: An Assessment of Its Development and Validity.” Psychological Reports, 1993, 73(22), 667–674.
21. Daley, S. “Anti-Apartheid Fighter Charged with Defrauding Relief Funds.” New York Times, Dec. 14, 1996, p. 1.6.
22. Dalton, D. R., and Kesner, I. F. “On the Dynamics of Corporate Size and Illegal Activity: An Empirical Assessment.” Journal of Business Ethics, 1988, 7(11), 861–870.
23. Daly, K. “Gender and Varieties of White-Collar Crime.” Criminology, 1989, 27(4), 769–793.
24. Duncan, J. B., and Stocks, M. H. “The Understanding of Internal Control Principles by Pastors.” Nonprofit Management and Leadership, 2003, 14(2), 213–225.
25. Emshwiller, J. R. “Businesses in the '90s—Ripped Off!” Wall Street Journal, May 21, 1998, p. R25.
26. Fahrenthold, D., and Williams, C. “D.C. Officer Used Nonprofit to Sign Lease for Unlicensed Club, Authorities Say.” Washington Post, June 7, 2003, p. B3.
27. Fernandez, M. E. “Shelter Sues Bookkeeper over Missing Cash.” Los Angeles Times, Nov. 12, 1999, p. B3.
28. Fleckenstein, M. P., and Bowes, J. C. “When Trust Is Betrayed: Religious Institutions and White-Collar Crime.” Journal of Business Ethics, 2000, 23(1), 111–115.
29. Flesher, D. “Attitudes Toward Whistle-Blowing Hotlines.” Phi Kappa Phi Forum on Business and Economics, 1999, 79(2), 5–6.
30. Gallagher, M., and Radcliffe, V. S. “Internal Controls in Nonprofits: The Case Study of the American Cancer Society, Ohio Division.” Nonprofit Management and Leadership, 2002, 12(3), 313–325.
31. Gibelman, M. “The Nonprofit Sector and Gender Discrimination: A Preliminary Investigation into the Glass Ceiling.” Nonprofit Management and Leadership, 2000, 10(3), 351–370.
32. Goldstein, H. “Another Blow for the Public Image of Charities.” Chronicle of Philanthropy, May 15, 2003, p. 15.
33. Green, S. B. “How Many Subjects Does It Take to Do a Regression Analysis?” Multivariate Behavioral Research, 1991, 26(3), 499–510.
34. Greenberg, J. “Employee Theft as a Reaction to Underpayment Inequity: The Hidden Costs of Paycuts.” Journal of Applied Psychology, 1990, 75(6), 651–658.
35. Greenberg, J. “Stealing in the Name of Justice: Informational and Interpersonal Moderators of Theft Reactions to Underpayment Inequity.” Organizational Behavior and Human Decision Processes, 1993, 54(1), 81–103.
36. Gricar, B. “A Preliminary Theory of Compliance with OSHA Regulation.” In L. E. Preston (ed.), Research in Corporate Social Performance and Policy, Vol. 5. Greenwich, Conn.: JAI Press, 1983.
37. Heimer, K. “Changes in the Gender Gap in Crime and Women's Economic Marginalization.” In G. LaFree (ed.), Criminal Justice 2000: The Nature of Crime, Continuity, and Change. Washington, D.C.: National Institute of Justice, 2000.
38. Hemraj, M. “The Detection of Financial Irregularities in U.S. Corporations.” Journal of Financial Crime, 2002, 10(1), 85–90.
39. Holtfreter, K. “Fraud in U.S. Organizations: An Examination of Control Mechanisms.” Journal of Financial Crime, 2004, 12(1), 88–95.
40. Holtfreter, K. “Is Occupational Fraud ‘Typical’ White-Collar Crime? A Comparison of Individual and Organizational Characteristics.” Journal of Criminal Justice, 2005, 33(4), 353–365.
41. Ingram, C. “Nonprofits of a Certain Size Could Face Audits.” Los Angeles Times, Feb. 13, 2004, p. B6.
42. Jackson, P. M., and Fogarty, T. E. Sarbanes-Oxley for Nonprofits: A Guide to Gaining Competitive Advantage. Hoboken, N.J.: Wiley, 2005.
43. Kaplan, S. E., and Schultz, J. J. “Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting.” Journal of Business Ethics, 2007, DOI.1007/S10551-006-0021-6.
44. Kesner, I. F., Victor, B., and Lamont, B. T. “Board Compensation and the Commission of Illegal Acts: An Investigation of Fortune 500 Companies.” Academy of Management Journal, 1988, 29(4), 789–799.
45. Langley, M. “Trauma Center: A Nonprofit Hospital Finds Its Executives Were Making the Profit.” Wall Street Journal, Nov. 20, 1996, p. A1.
46. Latimer, P. “Reporting Suspicions of Money Laundering and ‘Whistleblowing’: The Legal and Other Implications for Intermediaries and Their Advisors.” Journal of Financial Crime, 2002, 10(1), 23–29.
47. Lee, M. “Public Reporting: A Neglected Aspect of Nonprofit Accountability.” Nonprofit Management and Leadership, 2004, 15(2), 169–185.
48. Lewis, D. “Whistleblowing at Work: Ingredients for an Effective Procedure.” Human Resource Management Journal, 1997, 7(4), 5–12.
49. Malloy, D. C., and Agarwal, J. “Ethical Climate in Nonprofit Organizations: Propositions and Implications.” Nonprofit Management and Leadership, 2001, 12(1), 39–53.
50. Markon, J. “Ex-Official Pleads Guilty in Carnegie Embezzlement.” Washington Post, July 18, 2003, p. B5.
51. McGee, J. C. “Government Regulations Pose Huge Challenge for Charities.” (Letter to the editor). Chronicle of Philanthropy, Sept. 4, 2003, pp. 15–16.
52. Miller, B. “Group Home Chief Is Indicted; $800,000 Meant for D.C.'s Retarded Allegedly Stolen.” Washington Post, July 11, 2000, p. A1.
53. Osborn, C. “Restructuring to Reduce Losses.” Security Management, 1998, 42(12), 63–68.
54. Owen, J. R. “Nonprofits Without Audit Committees: Risk Disaster.” Nonprofit World, 2004, 22(2), 24–25.
55. Peabody, Z. “Agency in Jobs Scam to Return $2.4 Million.” Los Angeles Times, Apr. 26, 2002, p. B1.
56. Reckard, E. S. “Evangelist Won't Help Receiver in Ponzi Case.” Los Angeles Times, June 21, 2004, p. C1.
57. Riddle, K. “Unbuttoning White-Collar Crime.” Security Management, 1999, 45(1), 57–63.
58. Rivera, E. “Virginia Board Member Accused of Fraud.” Washington Post, June, 17, 2004, p. B3.
59. Rockness, H., and Rockness, J. “Legislated Ethics: From Enron to Sarbanes-Oxley, the Impact on Corporate America.” Journal of Business Ethics, 2005, 57(1), 31–54.
60. Rothschild, J., and Milofsky, C. “The Centrality of Values, Passions, and Ethics in the Nonprofit Sector.” Nonprofit Management and Leadership, 2006, 17(2), 137–143.
61. Schneider, J. A. “An Interdisciplinary Conversation on Research Method Best Practices for Nonprofit Studies.” Nonprofit Management and Leadership, 2006, 16(4), 387–394.
62. Schwin, E. “Tax Agency to Stress Audits of Charities.” Chronicle of Philanthropy, Oct. 14, 2004, p. 17.
63. Solomon, J., and Higgins, A. “Indonesia Reviews Claims of Graft in Tsunami Relief.” Wall Street Journal, Jan. 24, 2005, p. A16.
64. Stamler, B. “The Gray Area for Nonprofits: Where Legal Is Questionable.” New York Times, Nov. 17, 2003, p. F1.
65. Staw, B. M., and Swajkoski, E. “The Scarcity Munificence Component of Organizational Environments and the Commission of Illegal Acts.” Administrative Science Quarterly, 1975, 20(3), 345–354.
66. Strom, S. “Foundation to Keep Leader Accused of Fraud at Xerox.” New York Times, July, 8, 2003, p. A16.
67. Strugatch, W. “Nonprofit Agencies' Books Face More Scrutiny.” New York Times, Sept. 12, 2004, p. 14L.
68. Sutherland, E. White-Collar Crime. New York: Dryden Press, 1949.
69. Tonry, M., and Reiss, A. J., Jr. Beyond the Law: Crime in Complex Organizations. Chicago: University of Chicago Press, 1993.
70. Traub, S. H. “Battling Employee Crime: A Review of Corporate Strategies and Programs.” Crime and Delinquency, 1996, 42(2), 244–256.
71. Trevino, L. K., and Victor, B. “Peer Reporting of Unethical Behavior: A Social Context Perspective.” Academy of Management Journal, 1992, 35(1), 38–64.
72. Vaughan, D. “Sensational Cases, Flawed Theories.” In H. N. Pontell, and D. Shichor (eds.), Contemporary Issues in Crime and Criminal Justice: Essays in Honor of Gilbert Geis. Upper Saddle River, N.J.: Prentice Hall, 2001.
73. Victor, B., and Cullen, J. B. “A Theory and Measure of Ethical Climate in Organizations.” In W. C. Frederick (ed.), Research in Corporate Social Performance and Policy, Vol. 9. Greenwich, Conn.: JAI Press, 1987.
74. Walsh, J. P., and Seward, J. K. “On the Efficiency of Internal and External Social Control Mechanisms.” Academy of Management Review, 1990, 15(3), 421–458.
75. Weisburd, D., Wheeler, S., Waring, E., and Bode, N. Crimes of the Middle Classes: White-Collar Offenders in the Federal Courts. New Haven, Conn.: Yale University Press, 1991.
76. Wheeler, S., Weisburd, D., Waring, E., and Bode, N. “White-Collar Crimes and Criminals.” American Criminal Law Review, 1988, 25(3), 331–357.
77. Wilhelm, I. “Fraud Investigations Raise New Questions for Beleaguered Red Cross.” Chronicle of Philanthropy, Apr. 6, 2006, p. 46.
78. Wolverton, B. “Fighting Charity Fraud.” Chronicle of Philanthropy, Aug. 7, 2003, pp. 15–20.
79. Wolverton, B. “Charity Fraud Exceeds $1 Billion.” Chronicle of Philanthropy, Nov. 27, 2003, p. 16.
80. Wooten, T. C., Coker, J. W., and Elmore, R. C. “Financial Control in Religious Organizations: A Status Report.” Nonprofit Management and Leadership, 2003, 13(4), 343–365.
81. Zack, G. M. Fraud and Abuse in Nonprofit Organizations: A Guide to Prevention and Detection. Hoboken, N.J.: Wiley, 2003.
82. Zeller, T. “FBI Warns of Internet Frauds That Capitalize on Tsunami.” New York Times, Jan. 6, 2005, p. A14.
83. Zuckerman, J. “Whistleblower Protections in the Nonprofit Sector.” Community Risk Management and Insurance, 2005, 14(3), 2–5.