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Full-Text Articles in Business
Empowering Employees To Prevent Fraud In Nonprofit Organizations, John M. Bradley
Empowering Employees To Prevent Fraud In Nonprofit Organizations, John M. Bradley
All Faculty Scholarship
This Article examines the significant problem of fraud within nonprofit organizations and demonstrates that current anti-fraud measures do not adequately reflect the important role employees play in perpetuating or stopping fraudulent activity. Psychological and organizational behavior studies have established the importance of (1) participation and (2) peers in shaping the behavior of individuals within the organizational context. This Article builds on that research and establishes that to successfully combat fraud, organizations must integrate employees into the design, implementation, and enforcement of anti-fraud strategy and procedures. Engaged, empowered employees will be less likely to commit fraud and more likely to dissuade …
Australian Charity Organisations: A Study Of Audit Fee Determinants, Andrew Priest
Australian Charity Organisations: A Study Of Audit Fee Determinants, Andrew Priest
Theses: Doctorates and Masters
Accounting, and more specifically auditing, plays an important role in charity organisations’ accountability processes. This has been highlighted with the commencement of the Australian Charities and Not-for-Profit Commission in 2012 heralding a new era of accountability and regulation. It is in this context that this study used a stratified sample of 101 Australian charities’ 2011-2012 annual reports to study five aspects of the charity audit market, which formed its objectives. These were: a) to estimate and develop a model of Australian charity fee audit determinants; b) to determine if there was evidence of Big Four audit firm fee premiums in …