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Keywords: nonprofit
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Journal Articles
Accounting Horizons 1–25.
Published: 08 September 2023
..., The University of Mississippi, Patterson School of Accountancy, University, MS, USA. Editor’s note: Accepted by Suzanne Lowensohn, under the Senior Editorship of Gopal V. Krishnan. 15 04 2020 10 06 2023 13 06 2023 2023 charity single audit donations nonprofit government...
Journal Articles
Accounting Horizons (2018) 32 (4): 147–162.
Published: 01 December 2018
...Benedikt M. Quosigk; Dana A. Forgione SYNOPSIS The program expense ratio is widely used as a measure of nonprofit (NP) performance. It can be derived from either GAAP financial statements or IRS Form 990. However, these sources have conflicting disclosure requirements that can significantly affect...
Journal Articles
Accounting Horizons (2016) 30 (3): 363–378.
Published: 01 September 2016
...Jennifer J. Gaver; Erica E. Harris; S. Mary Im SYNOPSIS We use a comprehensive sample of over 400 nonprofit organizations that received a bond rating from Moody's or S&P between 1997 and 2010 to investigate the types of nonprofits that purchase a rating and the association between ratings...
Journal Articles
Accounting Horizons (2015) 29 (2): 341–361.
Published: 01 June 2015
... to 2010, was obtained from GuideStar, a data provider for nonprofits. Public charities report errors at a rate that is 60 percent higher than that of publicly traded corporations, and almost twice as high as that of similar-sized corporations. The errors are commonly errors of omission (i.e., failing...