Tip of the iceberg? An international investigation of fraud in community sport

Lisa A. Kihl, Katie E. Misener, Graham Cuskelly and Pamela Wicker

Sport Management Review, 2021, vol. 24, issue 1, 24-45

Abstract: This study examines the nature and incidences of occupational fraud in community sport organisations (CSOs) as reported in media coverage from Australia, Canada, Germany, and the United States from 2008−2018. Using the fraud diamond framework, the main indicators for fraud occurring in CSO’s included: incentive (i.e., personal financial struggles, supporting lavish lifestyles, addictions, and mental health issues); opportunity (i.e., access to organisational accounts, insufficient financial control mechanisms, vacancy in key positions, singular role responsibilities, and perceived trustworthiness of club leaders), rationalisation (i.e., denial of responsibility, good intentions, and self-justification), and capability (i.e., educated professionals and learned advantage). The findings showed that individuals who committed various forms of occupational fraud typically held the trusted volunteer positions of treasurer or president. The research offers a new understanding of the global nature of fraud and its risk indicators within the CSO context, and begins to identify how CSOs might be susceptible to fraud, thereby articulating a future research agenda to explore fraud vulnerability in CSOs. In practice, this study offers important insights for anti-fraud strategies and training in the community sport sector.Community sport organisations (CSOs) like many nonprofits are susceptible to fraud.The paper outlines the global nature of fraud across Australia, Germany, Canada, and the U.S.Perpetrators are trusted volunteers in positions such as president and treasurer.Fraud is driven by pressure, opportunity, capability, and rationalization.

Date: 2021
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DOI: 10.1016/j.smr.2020.06.001

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