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Record W4389091969 · doi:10.1002/nml.21597

Sounding the alarm: Occurrences of fraud in nonprofit community sport organizations

2023· article· en· W4389091969 on OpenAlex
Katie Misener, Lisa A. Kihl, Pamela Wicker, Graham Cuskelly

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.
aboutThe title or abstract carries a Canadian signal from the geographic lexicon.

Bibliographic record

VenueNonprofit Management and Leadership · 2023
Typearticle
Languageen
FieldSocial Sciences
TopicNonprofit Sector and Volunteering
Canadian institutionsUniversity of Waterloo
Fundersnot available
KeywordsContext (archaeology)BusinessSample (material)CashAccountingPublic relationsFinancePolitical scienceGeography

Abstract

fetched live from OpenAlex

Abstract This study examines the prevalence of fraud occurrences in community sport organizations (CSOs) and compares the organizational characteristics of CSOs that have and have not experienced fraud. The empirical analysis relies on online survey data gathered in Canada, the United States, Australia, and Germany ( n = 1256). Respondents were asked if organizational fraud had occurred in their CSO in the last ten years. In the full sample, 12.2% of organizations had experienced some type of fraud. The results showed occurrences of fraud were significantly higher among organizations that support the local community, have a high annual budget, possess grant income, and perform large and complex financial transactions and among those who lacked policies for handling assets and cash. In contrast, occurrences of fraud were significantly lower in organizations with a relatively small annual budget, a plan for the education and professional development of board members, and at least two individuals handling cash or checks. The analyses of geographic subsamples not only partially echoes the results for the full sample, but also shows further significant differences. The findings reveal that fraud occurrence across subsamples does not follow a clear pattern, demonstrating that prevention measures should be tailored based on geographic and organizational context.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not 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.

metaresearch head score (Codex)0.003
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.327
Threshold uncertainty score0.702

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0030.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.002
Science and technology studies0.0010.000
Scholarly communication0.0000.000
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

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.

Opus teacher head0.177
GPT teacher head0.337
Teacher spread0.160 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it