Nonprofit Governance: The Basics

Trautman, Lawrence J.; Ford, Janet

doi:10.2139/ssrn.3133818

Cited by 7 publications

(7 citation statements)

References 39 publications

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“…On the other hand, despite the frequent failures related to fraud cases reported in the nonprofit sector and the agreement that nonprofit organizations could benefit greatly from proper governance (Trautman and Ford, 2019;Sail et al, 2019), to date, nonprofit organizations have not received remotely similar interest from the researchers compared with for-profit organizations; and therefore a very little research has been conducted to examine the impact of governance on fraud in nonprofit organizations. Previously, this absence of specific studies was justified by the lack of publicly available information about nonprofit organization governance and fraud reporting.…”

Section: Background and Hypothesis Developmentmentioning

confidence: 99%

Nonprofit organization fraud reporting: does governance matter?

Khadra

2020

IJAIM

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Purpose This paper aims to contribute to the extant literature in this field by examining nonprofit organizations’ fraud reporting compliance using logistic regression and decision tree induction algorithms. Design/methodology/approach This study used the data from 428 nonprofit organizations during 2009-2015 period, and analyzed 21 individual measures (obtained from these organizations’ Internal Revenue Service Form990 filings) using logistic regression and decision tree induction algorithms, to study the governance characteristics and fraud reporting. Findings The study found evidence that compliance with the law, board of directors’ independence, federal audit and using independent accountants to compile and review financial statements are the most prevailing factors affecting the odds of nonprofit organizations experiencing fraud reported as an asset diversion. Originality/value The argument associated with using governance to reduce the chances of fraud has been a popular topic in industry and academia but unfortunately has limited empirical evidence in the literature, especially when it relates to nonprofits. This study contributes to the literature in this respect.

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Section: Background and Hypothesis Developmentmentioning

confidence: 99%

Nonprofit organization fraud reporting: does governance matter?

Khadra

2020

IJAIM

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“…In contrast to for-profit boards of directors that are primarily responsible to the shareholders, the nonprofit board of directors has a duty to further the charity's tax-exempt purpose, and they are legally responsible for protecting assets from fraud and misuse. These responsibilities enable NPOs to move forward in achieving their missions (Trautman & Ford, 2018).…”

Section: The Business Model Of Nonprofit Organizations: Accumulation Of Economic Capital To Ultimately Create Societal Valuementioning

confidence: 99%

The four blades of the societal value creation of nonprofit organizations business models

Cotterlaz-Rannard

Ferrary

2021

Proceedings

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HAL is a multi-disciplinary open access archive for the deposit and dissemination of scientific research documents, whether they are published or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers. L'archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d'enseignement et de recherche français ou étrangers, des laboratoires publics ou privés.

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“…New ventures require professional legal guidance (Trautman, Luppino & Simmons, 2016). Both non-profit and for-profit entities must provide for a legal governance structure before funding (Trautman, 2013;Trautman & Ford, 2018). The rapid rate of technological change brings novel challenges to early-stage enterprises as they seek funding (Trautman, 2016a;Trautman, 2016d;Trautman & Harrell, 2017;Trautman, 2018a and b;Trautman & Ormerod, 2018;Trautman & Molesky, 2019;Trautman & Ormerod, 2019).…”

Section: Crowdfunding and Entrepreneurshipmentioning

confidence: 99%