IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v31y2013i3p294-309.html
   My bibliography  Save this article

The Whip Cancer Walk: A case of real earnings management in the nonprofit sector

Author

Listed:
  • Neely, Daniel Gordon
  • Tinkelman, Daniel

Abstract

The Whip Cancer Walk case is designed for students currently learning about nonprofit accounting. Based on a real scenario, you are introduced to an organization that reports only the net proceeds from a series of fundraising walks, instead of both the funds raised and the related costs. The case explores the applicable accounting standards and asks you to consider the appropriate accounting treatment. In this case, you will be asked to consider how the accounting treatment of the walks affects the reported financial numbers, and as a result the rating received from Charity Navigator and the ability to pass the Better Business Bureau’s standards for accountability.

Suggested Citation

  • Neely, Daniel Gordon & Tinkelman, Daniel, 2013. "The Whip Cancer Walk: A case of real earnings management in the nonprofit sector," Journal of Accounting Education, Elsevier, vol. 31(3), pages 294-309.
    • Handle: RePEc:eee:joaced:v:31:y:2013:i:3:p:294-309
    DOI: 10.1016/j.jaccedu.2013.06.004
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0748575113000456
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.jaccedu.2013.06.004?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Pei-Hsuan Tsai & Chin-Tsai Lin, 2018. "How Should National Museums Create Competitive Advantage Following Changes in the Global Economic Environment?," Sustainability, MDPI, vol. 10(10), pages 1-20, October.
    2. Teuteberg, Torben & Voll, Daniel & Zülch, Henning, 2016. "The success story of international additives producer AG: A case study on categorization of investments under IFRS," Journal of Accounting Education, Elsevier, vol. 34(C), pages 13-29.
    3. Andrew R. Finley & Curtis Hall & Erica Harris & Stephen J. Lusch, 2021. "The Effect of Large Corporate Donors on Non-profit Performance," Journal of Business Ethics, Springer, vol. 172(3), pages 463-485, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:31:y:2013:i:3:p:294-309. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.