Understanding and mitigating fraud risk in professional football
Evidence of football fraud and how it can be addressed is fragmented in the literature, lacking a holistic view. This paper provides a holistic understanding of fraud in professional football through a comprehensive framework that encompasses (i) the typologies and methods of perpetrating fraud in f...
| Main Author: | |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Published: |
2024
|
| In: |
Deviant behavior
Year: 2024, Volume: 45, Issue: 3, Pages: 318-347 |
| Online Access: |
Volltext (kostenfrei) Volltext (kostenfrei) |
| Journals Online & Print: | Drawer...
|
| Check availability: | HBZ Gateway |
| Keywords: |
| Summary: | Evidence of football fraud and how it can be addressed is fragmented in the literature, lacking a holistic view. This paper provides a holistic understanding of fraud in professional football through a comprehensive framework that encompasses (i) the typologies and methods of perpetrating fraud in football, (ii) the enablers of football fraud, and (iii) how to mitigate fraud risk in professional football. Additionally, it highlights literature gaps and suggests new directions for future research to open up academic debates on this significant topic. The findings show no evidence of external fraud reported in the literature. However, insider fraud, particularly corruption in all its forms, is well documented. There is minimal evidence of other insider fraud types, such as asset misappropriation and financial fraud, and even fewer studies discussing fraud against football players and fans. The analysis highlights various fraud risk factors in football, ranging from financial and sporting performance, competitive balance, and financial regulation issues to the lack of accountability, anti-fraud controls, governance mechanisms, and weak integrity culture in FIFA and football clubs. The paper summarizes various other motives and opportunities enabling football fraud and proposes a holistic framework for mitigating fraud risk in football. |
|---|---|
| Item Description: | Literaturverzeichnis: Seite 341-347 |
| Physical Description: | Illustration |
| ISSN: | 1521-0456 |
| DOI: | 10.1080/01639625.2023.2246095 |