volume 30, issue 4/5, P435-455 2015
DOI: 10.1108/maj-08-2014-1083
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Tyge-F. Kummer, Kishore Singh, Peter Best

Abstract: Purpose – The purpose of this study is to investigate the effectiveness of fraud detection instruments in not-for-profit (NFP) organizations. Not-for-profit organizations rely on trust and volunteer support. They are often small in size and do not have relevant expertise to prevent fraud. Such organizations are more vulnerable to fraud and, consequently, require effective fraud detection instruments. The existing literature on fraud detection is primarily descriptive and does no…

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