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Open Access
Article
Publication date: 17 April 2023

Maria Krambia Kapardis and Michael Levi

The purpose of this paper is to identify if fraud theory models suggested over the years are applicable to match-fixing and if so, whether the Krambia-Kapardis’ (2016) holistic…

1618

Abstract

Purpose

The purpose of this paper is to identify if fraud theory models suggested over the years are applicable to match-fixing and if so, whether the Krambia-Kapardis’ (2016) holistic fraud and corruption prevention model can be used to reduce significantly match-fixing in football.

Design/methodology/approach

An online survey was developed by the authors and was administered to football stakeholders in Cyprus, namely, players, referees, coaches and team management.

Findings

The research questions, who are the initiators of match-fixing, why is match-fixing taking place and what is the best way to prevent or reduce match-fixing, have been answered, and these findings have enabled the authors to make policy recommendations.

Research limitations/implications

The survey considered match-fixing in only one sport (football) while the number of respondent categories and the 335 usable questionnaires returned did not allow advanced statistical analysis of the data obtained.

Practical implications

The findings point to the need both for ethics and moral values to be installed in all the stakeholders through training and continuing education. It is also suggested that teams/clubs and related associations acting as regulators ought to implement governance principles and ethical programs, including whistleblowing lines and appoint integrity officers to minimize the match-fixing phenomenon. Furthermore, society, as well as government, sport regulators and sponsors, ought to encourage and demand fair play and integrity in sport through improved measures of governance and accountability and the implementation of ethical audits and public disclosure of audited financial statements of teams. Finally, sports integrity ought to be embedded in school curriculum from a very young age.

Originality/value

To the best of the authors’ knowledge, this is an original contribution to knowledge that has impact on the future of sporting fairness and social legitimacy.

Details

Journal of Financial Crime, vol. 30 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

Content available

Abstract

Details

Journal of Money Laundering Control, vol. 27 no. 3
Type: Research Article
ISSN: 1368-5201

Content available
Article
Publication date: 14 March 2022

Maria Krambia Kapardis

323

Abstract

Details

Journal of Financial Crime, vol. 29 no. 2
Type: Research Article
ISSN: 1359-0790

Content available
Article
Publication date: 21 September 2010

Maria Krambia Kapardis

436

Abstract

Details

EuroMed Journal of Business, vol. 5 no. 3
Type: Research Article
ISSN: 1450-2194

Content available
Article
Publication date: 16 May 2008

Demetris Vrontis and Petros Lois

359

Abstract

Details

EuroMed Journal of Business, vol. 3 no. 1
Type: Research Article
ISSN: 1450-2194

Content available
Article
Publication date: 1 January 2006

Richard Teare

296

Abstract

Details

International Journal of Contemporary Hospitality Management, vol. 18 no. 1
Type: Research Article
ISSN: 0959-6119

Content available
Book part
Publication date: 15 October 2015

Abstract

Details

The Public Sector Accounting, Accountability and Auditing in Emerging Economies
Type: Book
ISBN: 978-1-78441-662-1

Content available
Book part
Publication date: 3 September 2014

Abstract

Details

Accounting in Latin America
Type: Book
ISBN: 978-1-78441-067-4

Content available
Book part
Publication date: 1 December 2009

Abstract

Details

Accounting in Emerging Economies
Type: Book
ISBN: 978-1-84950-626-7

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