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Keywords: nonprofit
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Journal Articles
The Accounting Review (2021) 96 (4): 157–177.
Published: 01 July 2021
...Eric W. Chan; Xinyu Zhang ABSTRACT We experimentally examine how nonprofit pay levels affect nonprofit managers' misreporting and how different types of penalties deter such behavior. Absent any penalties for misreporting, we find similar levels of, but different mechanisms for, misreporting...
Journal Articles
The Accounting Review (2015) 90 (2): 579–610.
Published: 01 March 2015
...Erica Harris; Christine M. Petrovits; Michelle H. Yetman ABSTRACT We examine whether donors reward nonprofit organizations that report better governance. From a sample of 10,846 organizations from 2008 to 2010, we first identify seven nonprofit governance dimensions using factor analysis. We...