The nonprofit sector may suffer financially from inconsistency in regulations and polices
surrounding internal control implementation. To address this issue, our study explores how …

This chapter discusses the auditing of nonprofit entities. Because of the stewardship role
nonprofits have over donor and government resources, auditing plays a key monitoring role …

The majority of accounting research studies use archival data to test hypotheses, and
accounting studies that explore issues in the nonprofit sector are no different. Mercado …

This study explores how key organizational and governance actors perceive the
effectiveness of whistleblowing at nonprofit organizations (NPOs) and how whistleblowing is …

This study explores how key organizational and governance actors perceive the
effectiveness of whistleblowing at nonprofit organizations (NPOs) and how whistleblowing is …

Abstract The Integrity Zone was created to eliminate fraud, and one of the channels to
prevent fraud was the whistleblowing system. This research aims at obtaining an overview of …

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 …

Inadequate strategies to detect and prevent occupational fraud may adversely affect
nonprofit organizations. Nonprofit leaders are concerned about occupational fraud because …

The high incidence of healthcare fraud in the United States resulted in the creation of
multiple outlets to report fraud, such as the Medicare Hotline, the Office of the Inspector …

Businesses across the globe must take decisive measures to tackle employee fraud.
Preserving financial integrity is paramount to thriving and succeeding in the marketplace. In …