Vulnerability to Fraud in Community Sport Organizations: A Multicountry Study on the Role of Organizational Capacity
Bibliographic record
Abstract
This study develops and tests a measure for perceived vulnerability to occupational fraud and examines the relationship between organizational capacity and perceived vulnerability to fraud in community sport organizations. Drawing on the opportunity dimension of fraud triangle theory and the concept of organizational capacity, the study identifies a number of risk and protection factors for vulnerability to fraud. Board members of community sport organizations in Australia, Germany, and North America were surveyed ( n = 1,256). The results offer a reliable and valid scale assessing vulnerability to fraud in community sport organizations consisting of procedural and financial dimensions. The regression analyses indicate a set of risk factors for vulnerability to fraud, including the presence of paid staff, high annual and unbalanced budgets, and owning sport facilities. Protection factors include strategic planning, relationships with other institutions, and trust within the board. This knowledge can be used to design antifraud education and training resources.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.005 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".