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Keywords: IRS Form 990
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Journal Articles
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
Journal of Forensic Accounting Research (2020) 5 (1): 52–72.
Published: 01 August 2020
... characteristics are relevant to the occurrence of fraud. In this paper, we use the information provided on the population of NPOs filing an IRS Form 990 to investigate their organizational characteristics, fraud risks, and anti-fraud controls. Incomplete data on NPOs and the fraud these organizations have...