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This exploratory study presents evidence on the general characteristics, risks, and controls of all non-profit organizations (NPOs) reporting a fraud (asset diversion) between 2009 and 2015. Compared to NPOs that did not report a fraud, the fraud-reporting NPOs were larger, older, more likely to be a 501c3, and urban. Data from the Form 990 provided information on the risks and controls present. Risks were positively associated with higher levels of reported fraud for all sizes of NPOs. However, controls were more often related to lower levels of fraud only for larger NPOs, with the level of controls present increasing with the size of the organization. We also identify new variables that should add to our understanding and also variables used in prior studies that may not have enough variance to add any insight. Based on the results from this study, we provide suggestions for future research.

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A 1991 survey found that a large proportion of accounting students pirate software. Since 1991, however, the rate of software piracy within the United States has decreased. Using the Theory of Reasoned Action (TRA), this paper analyzes whether the frequency and the underlying antecedents of software piracy also have changed among accounting students. The results indicate that students' understanding and knowledge of copyright laws have increased, but this knowledge has not influenced software piracy rates. This paper also investigates respondents' willingness to answer honestly questions dealing with software piracy. The randomized response technique allows for an evaluation of the honesty of responses to a sensitive question (i.e., software theft). In contrast to other ethics issues about which individuals have been found to be dishonest, the results indicate that participants honestly answered most questions about their piracy behavior.

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