Outside corruption implies that a nonprofit organization is used to commit an infraction or crime. In Spain, this type of corruption has been detected in the context of public nonprofits as a result of the legal reform that enabled the judgment of the criminal responsibility of legal entities. A large percentage of these entities were affected by the reform, but little is known about the possible practices that can altogether prevent this behavior. In particular, there are few studies that consider nonprofit governance as a possible measure to avoid corruption in this context. For this reason, our aim is to analyze the role of certain nonprofit governance practices in fighting corruption. Using structural equation modeling, our results reveal that nonprofit governance is a key tool for mitigating corruption, although the weights of the different practices are not the same.

中文翻译：

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非营利组织治理和外部腐败：问责制，利益相关者参与和管理系统的作用

外部腐败意味着非营利组织被用来进行违规行为或犯罪。在西班牙，由于法律改革使得能够对法人的刑事责任进行判决，因此在公共非营利组织中已经发现了这种腐败现象。这些实体中很大一部分受到了改革的影响，但是对于完全阻止这种行为的可能做法知之甚少。特别是，很少有研究将非营利性治理视为在这种情况下避免腐败的一种可能措施。因此，我们的目的是分析某些非营利性治理实践在打击腐败中的作用。使用结构方程模型，我们的结果表明，非营利组织治理是缓解腐败的关键工具，