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Keywords: nonprofit organizations
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Journal Articles
Accounting Horizons (2022) 36 (1): 171–196.
Published: 01 March 2022
... insights into a vitally important regulatory threshold that has been largely neglected in existing research. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: L31; L38; M41. regulatory threshold nonprofit organizations financial reporting...
Journal Articles
Accounting Horizons (2018) 32 (2): 103–119.
Published: 01 June 2018
... of interest whistleblower document retention compensation nonprofit organizations regulation auditor We examine the relation between IRS mandatory governance policy disclosure requirements and the adoption by nonprofits of the governance policies whose existence must be disclosed. Regulation...