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Differentiated regulation: the case of charities

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  • Carolyn J. Cordery
  • Dalice Sim
  • Tony Zijl
  • Gary Monroe

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  • Carolyn J. Cordery & Dalice Sim & Tony Zijl & Gary Monroe, 2017. "Differentiated regulation: the case of charities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(1), pages 131-164, March.
    • Handle: RePEc:bla:acctfi:v:57:y:2017:i:1:p:131-164
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    File URL: http://hdl.handle.net/10.1111/acfi.12131
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    References listed on IDEAS

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    1. George J. Stigler, 1971. "The Theory of Economic Regulation," Bell Journal of Economics, The RAND Corporation, vol. 2(1), pages 3-21, Spring.
    2. Michelle H. Yetman & Robert J. Yetman, 2012. "The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations," Contemporary Accounting Research, John Wiley & Sons, vol. 29(3), pages 738-767, September.
    3. Mihir A. Desai & Robert J. Yetman, 2005. "Constraining Managers without Owners: Governance of the Not-for-Profit Enterprise," NBER Working Papers 11140, National Bureau of Economic Research, Inc.
    4. Cordery, Carolyn & Baskerville, Rachel & Sutton, David, 2010. "A development agenda, the donor dollar and voluntary failure," Working Paper Series 4059, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    5. Gruenspecht, Howard K, 1982. "Differentiated Regulation: The Case of Auto Emissions Standards," American Economic Review, American Economic Association, vol. 72(2), pages 328-331, May.
    6. Kreander, Niklas & Beattie, Vivien & McPhail, Ken, 2009. "Putting our money where their mouth is: Alignment of charitable aims with charity investments – Tensions in policy and practice," The British Accounting Review, Elsevier, vol. 41(3), pages 154-168.
    7. Peitz, Martin, 2005. "Asymmetric access price regulation in telecommunications markets," European Economic Review, Elsevier, vol. 49(2), pages 341-358, February.
    8. Hofmann, Mary Ann & McSwain, Dwayne, 2013. "Financial disclosure management in the nonprofit sector: A framework for past and future research," Journal of Accounting Literature, Elsevier, vol. 32(1), pages 61-87.
    9. Kitching, Karen, 2009. "Audit value and charitable organizations," Journal of Accounting and Public Policy, Elsevier, vol. 28(6), pages 510-524, November.
    10. Gordon Cleveland & Michael Krashinsky, 2009. "The nonprofit advantage: Producing quality in thick and thin child care markets," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 28(3), pages 440-462.
    11. Posnett, John & Sandler, Todd, 1989. "Demand for charity donations in private non-profit markets : The case of the U.K," Journal of Public Economics, Elsevier, vol. 40(2), pages 187-200, November.
    12. Philip D. Palmer, 2013. "Exploring attitudes to financial reporting in the Australian not-for-profit sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 217-241, March.
    13. Weisbrod, Burton A. & Dominguez, Nestor D., 1986. "Demand for collective goods in private nonprofit markets: Can fundraising expenditures help overcome free-rider behavior?," Journal of Public Economics, Elsevier, vol. 30(1), pages 83-96, June.
    14. Noel Hyndman & Danielle McMahon, 2011. "The hand of government in shaping accounting and reporting in the UK charity sector," Public Money & Management, Taylor & Francis Journals, vol. 31(3), pages 167-174, May.
    15. Commission, Productivity, 2010. "Contribution of the Not-for-Profit Sector," Research Reports, Productivity Commission, Government of Australia, number 39.
    16. Geraldine Robbins & Irvine Lapsley, 2008. "Irish voluntary hospitals: an examination of a theory of voluntary failure," Accounting History Review, Taylor & Francis Journals, vol. 18(1), pages 61-80.
    17. Leone, Andrew J. & Van Horn, R. Lawrence, 2005. "How do nonprofit hospitals manage earnings?," Journal of Health Economics, Elsevier, vol. 24(4), pages 815-837, July.
    18. Ciaran Connolly & Noel Hyndman, 2013. "Towards Charity Accountability: Narrowing the gap between provision and needs?," Public Management Review, Taylor & Francis Journals, vol. 15(7), pages 945-968, October.
    19. David Sutton & Rachel Baskerville & Carolyn Cordery, 2010. "A development agenda, the donor dollar and voluntary failure," Accounting History Review, Taylor & Francis Journals, vol. 20(2), pages 209-229.
    20. Keryn Chalmers & Jayne M. Godfrey & Barbara Lynch, 2012. "Regulatory theory insights into the past, present and future of general purpose water accounting standard setting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(6), pages 1001-1024, July.
    21. Paul A. Griffin & David H. Lont & Yuan Sun, 2009. "Governance regulatory changes, International Financial Reporting Standards adoption, and New Zealand audit and non‐audit fees: empirical evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(4), pages 697-724, December.
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    Cited by:

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    3. Manzurul Alam & Zahirul Hoque, 2021. "Boundary management and accounting visibility in social services: a case study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5377-5401, December.
    4. Cristina Ortega-Rodríguez & Ana Licerán-Gutiérrez & Antonio Luis Moreno-Albarracín, 2020. "Transparency as a Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review," Sustainability, MDPI, vol. 12(14), pages 1-22, July.
    5. David J. Gilchrist & Roger Simnett, 2019. "Research horizons for public and private not‐for‐profit sector reporting: moving the bar in the right direction," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 59-85, March.
    6. Ellie Norris & Shawgat Kutubi & Steven Greenland, 2023. "Cultural accountability in the annual report: The case of First Nations entities in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4453-4478, December.
    7. Marco Tieghi & Luca Baccolini & Carlotta del Sordo, 2022. "Il rendiconto gestionale per gli Enti del Terzo Settore: riflessioni e proposte," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 141-163.
    8. Shiyu Lu & Bo Cheng, 2023. "Roses given, fragrance in hand: Charity law and corporate philanthropy—Evidence from a quasi‐natural experiment in China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(2), pages 988-1003, March.
    9. Elka Johansson & Peter Carey & George Tanewski & Iliyas Yusoff, 2022. "The effect of members on charities’ annual reporting: evidence from companies limited by guarantee in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1851-1886, April.
    10. Alexander, Anna & Pilonato, Silvia & Redigolo, Giulia, 2023. "Do institutional donors value social media activity and engagement? Empirical evidence on Italian non-profit grantees," The British Accounting Review, Elsevier, vol. 55(5).
    11. Goncharenko, Galina, 2023. "In the spotlight: Rethinking NGO accountability in the #MeToo era," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    12. Ralph Kober & Janet Lee & Juliana Ng, 2021. "Australian not‐for‐profit sector views on the conceptual framework, accounting standards and accounting information," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1105-1138, March.

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