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1-2 of 2
Keywords: IRS Form 990
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Journal Articles
An Investigation of Nonprofit Reporting of Significant Diversions of Assets
Available to Purchase
Journal of Forensic Accounting Research (2021) 6 (1): 176–206.
Published: 05 May 2021
...Andrea M. Scheetz; Aaron B. Wilson; W. Brian Dowis ABSTRACT Archival research suggests that nonprofit organizations are inaccurately reporting significant asset diversions on IRS Form 990. This suggests that information reported on Form 990 may be misleading. This study investigates three possible...
Journal Articles
Status of Non-Profits and Fraud: An Exploratory Study of Risks, Controls, and General Organizational Characteristics
Available to Purchase
Journal of Forensic Accounting Research (2020) 5 (1): 52–72.
Published: 01 August 2020
... on the results from this study, we provide suggestions for future research. Data Availability: Form 990 data were purchased from and are available from GuideStar. Rural and urban codes were purchased from and are available from GreatData. IRS Form 990 non-profits fraud fraud risk factors anti-fraud...
