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The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations

Author

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  • Michelle H. Yetman
  • Robert J. Yetman

Abstract

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Suggested Citation

  • 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.
    • Handle: RePEc:wly:coacre:v:29:y:2012:i:3:p:738-767
    DOI: 10.1111/j.1911-3846.2011.01121.x
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    Citations

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    Cited by:

    1. 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.
    2. Dang, Canh Thien & Owens, Trudy, 2020. "Does transparency come at the cost of charitable services? Evidence from investigating British charities," Journal of Economic Behavior & Organization, Elsevier, vol. 172(C), pages 314-343.
    3. Gross, Andrew & Neely, Daniel Gordon, 2014. "The role of the paid preparer in nonprofit reporting quality," Advances in accounting, Elsevier, vol. 30(1), pages 55-66.
    4. Gregory D. Saxton & Daniel G. Neely, 2019. "The Relationship Between Sarbanes–Oxley Policies and Donor Advisories in Nonprofit Organizations," Journal of Business Ethics, Springer, vol. 158(2), pages 333-351, August.
    5. Yitang (Jenny) Yang & Roger Simnett & Elizabeth Carson, 2022. "Auditors’ propensity and accuracy in issuing going‐concern modified audit opinions for charities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1273-1306, April.
    6. Newton, Ashley N., 2015. "Executive compensation, organizational performance, and governance quality in the absence of owners," Journal of Corporate Finance, Elsevier, vol. 30(C), pages 195-222.
    7. Wei Chen & Paul Hribar & Samuel Melessa, 2018. "Incorrect Inferences When Using Residuals as Dependent Variables," Journal of Accounting Research, Wiley Blackwell, vol. 56(3), pages 751-796, June.
    8. McDonald, Bruce D. III & Goodman, Christopher B, 2020. "The Truth about Honesty in the Nonprofit Sector," SocArXiv 48g5c, Center for Open Science.
    9. 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.
    10. Phil Saj & Chee Cheong, 2020. "The Application of the Reporting Entity Concept by Australian Charities," Australian Accounting Review, CPA Australia, vol. 30(4), pages 283-299, December.
    11. Raphael Duguay & Michael Minnis & Andrew Sutherland, 2020. "Regulatory Spillovers in Common Audit Markets," Management Science, INFORMS, vol. 66(8), pages 3389-3411, August.
    12. Felix, Robert & Gaynor, Greg & Pevzner, Mikhail & Williams, Jan L., 2017. "Societal trust and the economic behavior of nonprofit organizations," Advances in accounting, Elsevier, vol. 39(C), pages 21-31.
    13. 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.
    14. Steven Balsam & Erica E. Harris, 2018. "Nonprofit executive incentive pay," Review of Accounting Studies, Springer, vol. 23(4), pages 1665-1714, December.
    15. Callen, Jeffrey L., 2015. "A selective critical review of financial accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 157-167.
    16. Dominic Cyr & Suzanne Landry & Anne Fortin, 2022. "Management of Charitable Program Expense Ratios in the Charity Sector," Australian Accounting Review, CPA Australia, vol. 32(1), pages 106-123, March.
    17. Erica Harris & Christine Petrovits & Michelle H. Yetman, 2017. "Why Bad Things Happen to Good Organizations: The Link Between Governance and Asset Diversions in Public Charities," Journal of Business Ethics, Springer, vol. 146(1), pages 149-166, November.
    18. Scott Dell & Meena Subedi & Maxwell K. Hsu & Ali Farazmand, 2023. "The Independent Audit for Nonprofits: Does it Make a Difference?," Public Organization Review, Springer, vol. 23(4), pages 1437-1453, December.
    19. Ling L. Harris & Scott B. Jackson & Joel Owens & Nicholas Seybert, 2022. "Recruiting Dark Personalities for Earnings Management," Journal of Business Ethics, Springer, vol. 178(1), pages 193-218, June.
    20. 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.
    21. Mayapada, Arung Gihna & Biswas, Pallab Kumar & Roberts, Helen, 2024. "Financial reporting timeliness and its determinants in UK charities," Advances in accounting, Elsevier, vol. 65(C).
    22. Dominic Cyr & Suzanne Landry & Anne Fortin, 2023. "Financial Disclosure Management by Charitable Organisations: A Conceptual and Operational Framework," Australian Accounting Review, CPA Australia, vol. 33(1), pages 46-65, March.

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