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You searched for subject:( Asset misappropriation). One record found.

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Liberty University

1. Fish, Gabrielle Pauline. Improving Accountants' Ability to Identify, Manage, and Prevent Fraud in Not-for-Profit Organizations.

Degree: 2020, Liberty University

Fraud is a growing problem in the not-for-profit (NFP) sector; this problem increases because of the lack of fraud-prevention preparation had by NFP financial professionals. Furthermore, asset misappropriation is the most commonly perpetrated occupational fraud in NFPs. Although approximately 90% of all reported frauds are asset misappropriation, a gap in existing research results in limited data regarding asset misappropriation in NFPs. This study contains an extensive examination of peer-reviewed research regarding fraud topics, with an emphasis on asset misappropriation. The conceptual framework incorporated the Fraud Management Lifecycle Theory, the Fraud Triangle Theory, the Theory of White-Collar Crime, and the Routine Activity Theory. The project followed a qualitative exploratory case study design, interviewing fifteen participants to achieve data saturation. Recruitment included purposive sampling and snowball sampling. After interviews, data was analyzed using open coding, axial coding, and cross-case examination. The data revealed nine major themes, four that answered the main research questions and five that identified discoveries beyond the scope of the study. Each theme proved the need for additional research regarding fraud in the NFP sector, and demonstrating the need for this study.

Subjects/Keywords: Not-for-profit; Asset Misappropriation; Fraud; Segregation of Duties; Fraud-prevention Training; Prevention; Accounting; Business

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Fish, G. P. (2020). Improving Accountants' Ability to Identify, Manage, and Prevent Fraud in Not-for-Profit Organizations. (Doctoral Dissertation). Liberty University. Retrieved from https://digitalcommons.liberty.edu/doctoral/2321

Chicago Manual of Style (16th Edition):

Fish, Gabrielle Pauline. “Improving Accountants' Ability to Identify, Manage, and Prevent Fraud in Not-for-Profit Organizations.” 2020. Doctoral Dissertation, Liberty University. Accessed December 01, 2020. https://digitalcommons.liberty.edu/doctoral/2321.

MLA Handbook (7th Edition):

Fish, Gabrielle Pauline. “Improving Accountants' Ability to Identify, Manage, and Prevent Fraud in Not-for-Profit Organizations.” 2020. Web. 01 Dec 2020.

Vancouver:

Fish GP. Improving Accountants' Ability to Identify, Manage, and Prevent Fraud in Not-for-Profit Organizations. [Internet] [Doctoral dissertation]. Liberty University; 2020. [cited 2020 Dec 01]. Available from: https://digitalcommons.liberty.edu/doctoral/2321.

Council of Science Editors:

Fish GP. Improving Accountants' Ability to Identify, Manage, and Prevent Fraud in Not-for-Profit Organizations. [Doctoral Dissertation]. Liberty University; 2020. Available from: https://digitalcommons.liberty.edu/doctoral/2321

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