Fraud is a very broad term, but the underlying theme is the intentional act of deception for personal financial gain. This case study highlights three examples of fraud at different levels of sport: youth, collegiate, and professional. Students are provided a broad perspective of financial fraud and are exposed to differing types of criminal activity at each level of sport. Furthermore, the authors provide an understanding of financial fraud, illegal activities related to fraud, and the responsibilities that all sport management professionals have within various positions at each respective level. Finally, this case provides students with an opportunity to suggest solutions and deterrents for dealing with financial fraud at each level. Specifically, the authors provide a rationale for the use of internal controls within an organization to segregate an organization’s financial responsibilities and reduce the risk of financial fraud.
Margaret Keiper, Dylan Williams and Gil Fried
In modern societies there is strong belief in scientific progress, but, unfortunately, a parallel partial regress occurs because of often avoidable mistakes. Mistakes are mainly forgetting, erroneous theories, errors in experiments and manuscripts, prejudice, selected publication of “positive” results, and fraud. An example of forgetting is that methods introduced decades ago are used without knowing the underlying theories: Basic articles are no longer read or cited. This omission may cause incorrect interpretation of results. For instance, false use of actual base excess instead of standard base excess for calculation of the number of hydrogen ions leaving the muscles raised the idea that an unknown fixed acid is produced in addition to lactic acid during exercise. An erroneous theory led to the conclusion that lactate is not the anion of a strong acid but a buffer. Mistakes occur after incorrect application of a method, after exclusion of unwelcome values, during evaluation of measurements by false calculations, or during preparation of manuscripts. Co-authors, as well as reviewers, do not always carefully read papers before publication. Peer reviewers might be biased against a hypothesis or an author. A general problem is selected publication of positive results. An example of fraud in sports medicine is the presence of doped subjects in groups of investigated athletes. To reduce regress, it is important that investigators search both original and recent articles on a topic and conscientiously examine the data. All co-authors and reviewers should read the text thoroughly and inspect all tables and figures in a manuscript.
Andrea N. Eagleman, Adam Karg and Ryan M. Rodenberg
This case explores the complex multi-layered governance structure in the international Olympic sport of gymnastics, describing in detail the governance structures and operations of each layer – the International Olympic Committee (IOC), Fédération Internationale de Gymnastique (FIG), which is the international federation for gymnastics, and the national governing bodies (NGB) of gymnastics in the United States and Australia, USA Gymnastics and Gymnastics Australia. While both NGBs highlighted in this case are deemed to be successful on an international level, the case reveals many subtle differences between the two, which can be discussed in both governance and organizational behavior contexts. Finally, the timely issue of age fraud in gymnastics and the response from each level of governance are presented and provide an opportunity for further in-depth discussion.
. Over the course of its 409 pages, the so-called Mitchell Report detailed widespread use of steroids and other performance-enhancing drugs by MLB players for more than a decade. But Baseball Cop goes far beyond doping. Kidnapping, age fraud, tax-return scams, and gambling are covered in the pages, too
Eddie T.C. Lam
, besides the cultural and structural factors. The general public is familiar with the well-known corruption-related indictments surrounding the Federation Internationale de Football Association (FIFA), but most people do not realize that fraud and bribery practices also exist in other ISFs such as the
Khirey B. Walker, Chad S. Seifried and Brian P. Soebbing
is notably present because many social-control agents are third-party regulators, which create the infrastructure that supervises and assesses relationships and/or behaviors to understand risk to the greater group and/or individual members ( Carter, 2016 ). As an example, the accounting fraud cases
Ronald J. Maughan
There is a long history of fraud in every sphere of human activity, and science is no exception. Various checks are in place to try to limit the success of those who would deceive others, but the system is far from perfect. Those who have time on their hands to follow the flaws and fabrications in
Israel Halperin, Andrew D. Vigotsky, Carl Foster and David B. Pyne
analysis, workflow, and more. 59 Sharing research materials allows others to build on prior work, conduct robust meta-analyses, reanalyze and interpret results based on different statistical tests, control for errors, limit fraud, provide directions for replication, and investigate data in view of
Erik L. Lachance and Milena M. Parent
initial expectations the other volunteers had placed on me. I don’t want to be seen as a fraud since the other CEWHANOC members perceive me as being important for the event’s success. I feel like I haven’t proven myself enough to be attributed this kind of importance. In this theme, results demonstrated
Khirey B. Walker, Chad Seifried, Brian Soebbing and Kwame Agyemang
specified, but the exact bylaw in the NCAA Manual that is violated is provided, as well. As an example, a portion of the Analysis section from the Weber State University infractions report states, NCAA legislation relating to unethical conduct resulting in academic fraud. Bylaw 10.1 Unethical Conduct