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Keywords: donations
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Journal Articles
Accounting Horizons 1–25.
Published: 08 September 2023
...Brian P. McAllister; Tammy R. Waymire; Thomas Z. Webb SYNOPSIS Our study examines whether the presence of a Single Audit is positively associated with charitable donations. A Single Audit offers incremental monitoring benefits beyond a basic financial audit. Specifically, it includes additional...
Journal Articles
Accounting Horizons (2016) 30 (3): 363–378.
Published: 01 September 2016
... and donations. Compared to organizations without ratings, our results indicate that bond ratings are purchased by larger organizations and those with more debt. We also find evidence that donors' use of information provided by bond ratings is limited to hospitals and universities. This result likely occurs...