Abstract
Congregations are distinct from other non-profits due to their high-trust environment, membership, and external governance. This manuscript examines financial fraud among congregations. We collect 104 cases of congregational financial frauds announced by the United States Department of Justice between the years 2013 and 2018. The data show that fraud is more likely to result in dissolution of a congregation when it is committed by clergy than by other church staff. One protection mechanism against fraud is the external governance provided by denominational affiliation. A fraud in a denominational congregation is of smaller magnitude and less likely to cause congregation dissolution.
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