Purpose This paper aims to highlight the role and impact of corporate governance in
combating fraud by drawing on insights from the literature, identify gaps in the literature and …

Purpose This paper systematically reviewed research on accounting fraud in the non-profit
organisation (NPO) sector during 2004–2024 to identify gaps in theory and practice with the …

We use Glassdoor employee rating measures to examine the relationship between
employee perceptions about their employer and the employer's level of financial distress …

This paper presents and describes data for nonprofit Internal Revenue Service (IRS) filings
in the United States of America. The data contains 831 attributes and 1,102,884 records for …

Purpose US tax-exempt nonprofits are chronically underdeveloped when it comes to
reporting, communicating and comparing the value they create. This paper aims to explore …

In the realm of nonprofit organizations, where the delivery of crucial services and charitable
missions often intersects with vulnerabilities to fraud and corruption, the role of internal …

Employee intent to commit fraud and embezzlement costs has the potential for adverse
business outcomes. Nonprofit leaders are concerned with employee fraud and …

Nonprofit organizations provide essential services and support to vulnerable populations;
however, fraud and corruption pose significant problems within the sector. Nonprofit …

Leaders and board members of for-profit and nonprofit organizations' roles are to define
their mission and effectively communicate them to board members, employees, volunteers …