抄録
Nonprofit organizations （NPOs） are vulnerable to fraud, which negatively impacts the
organization's reputation, future funding, and ability to carry out its mission. Relatively
little research has been done on fraud in NPOs, largely because of the difficulty in
obtaining data. In this study, we created a database summarizing and describing the
basic facts （type, scale, and duration of misconduct, perpetrators, and organizational
profile） of 163 cases of fraud detected in Japanese NPOs. The results identified several
trends related to nonprofit fraud, including larger scale frauds with longer durations and
higher mortality rates when frauds are uncovered. In addition, it was found that the
earlier the age of involvement in fraud, the higher the mortality rate after the fraud was
discovered.
