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Keywords: non-profits
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Journal Articles
Journal of Forensic Accounting Research (2020) 5 (1): 52–72.
Published: 01 August 2020
...Martha M. Eining; David Hurtt; R. Kathy Hurtt; Claire Richards ABSTRACT This exploratory study presents evidence on the general characteristics, risks, and controls of all non-profit organizations (NPOs) reporting a fraud (asset diversion) between 2009 and 2015. Compared to NPOs that did...