Please use this identifier to cite or link to this item:
Appears in Collections:University of Stirling Research Data
Title: The determinants of charity misconduct
Creator(s): McDonnell, Diarmuid
Rutherford, Alasdair
Contact Email:
Keywords: charity misconduct
nonprofit regulation
charity accountability
nonprofit risk
nonprofit failure
nonprofit governance
Date Available: 13-Jul-2017
Citation: McDonnell, D; Rutherford, A (2017): The determinants of charity misconduct. University of Stirling. Faculty of Social Sciences. Dataset.
Publisher: University of Stirling. Faculty of Social Sciences
Dataset Description (Abstract): Charities in the UK have been the subject of intense media, political and public scrutiny in recent times; however our understanding of the nature, extent and determinants of charity misconduct is weak. Drawing upon a novel administrative dataset of 25,611 charities for the period 2006-2014 in Scotland, we develop models to predict two dimensions of charity misconduct: regulatory investigation and subsequent action. There have been 2,109 regulatory investigations of 1,566 Scottish charities over the study period, of which 31 percent resulted in regulatory action being taken. Complaints from members of the public are most likely to trigger an investigation, while the most common concerns relate to general governance and misappropriation of assets. Our multivariate analysis reveals a disconnect between the types of charities that are suspected of misconduct and those that are subject to subsequent regulatory action. This study employs administrative data derived from the Scottish Charity Regulator (OSCR) for the period 2006-2014. It covers the population of Scottish charities over this period and is constructed from three sources: the Scottish Charity Register, which is the official, public record of all charities that have operated in Scotland; annual returns, which are used to populate many of the fields on the Register (e.g. annual gross income); and internal OSCR departmental data relating to misconduct investigations.
Dataset Description (TOC): charityinvestigations_20170411.dta - Stata dataset; charityinvestigations_20170411.csv - Comma Separated Values dataset
Type: dataset
Funder(s): ESRC - Economic and Social Research Council
Office of the Scottish Charity Regulator
Geographic Location(s): Scotland
Time Period: 2006 - 2014
Rights: Rights covered by the standard CC-BY 4.0 licence:
Affiliation(s) of Dataset Creator(s): University of Stirling (Sociology/Social Pol&Criminology)

Files in This Item:
File Description SizeFormat 
charityinvestigations_20170411.csvComma Separated Values dataset5.13 MBUnknownView/Open
charityinvestigations_20170411.dtaStata dataset - File from Data Analysis and Statistical Software (STATA) version 132.04 MBUnknownView/Open

This item is protected by original copyright

Items in DataSTORRE are protected by copyright, with all rights reserved, unless otherwise indicated.