...Raphael Duguay ABSTRACT I evaluate the effect of financial statement audits on the governance practices of nonprofit organizations. Using a regression discontinuity design that exploits revenue-based exemption thresholds, I find that financial audits cause organizations to implement governance...

...-Atlantic Regional Meeting and 2012 American Accounting Association Annual Meeting. Editor's note: Accepted by John Harry Evans III. December 2011 September 2013 2014 executive compensation nonprofit organizations donations The CEO...

...Michelle H. Yetman; Robert J. Yetman ABSTRACT: We examine how taxes affect donations given to nonprofit organizations and how this varies across nonprofit types. Most prior studies constrained tax price elasticities to be constant across nonprofits, primarily because the data do not provide...

.... 2008 ). The primary purpose of our paper is to examine whether donors to charities discount low-quality program ratios and to determine whether these discounts vary across the financial data disclosure environment as well as donor sophistication. nonprofit organizations program...

... decisions earnings management nonprofit organizations Earnings management through manipulation of firms' accounting accruals has been extensively investigated by accounting researchers (e.g., Schipper 1989 ; Healy and Wahlen 1999 ). Earnings management that results from...

... audit adjustments earnings management management incentives public housing authorities nonprofit organizations Data are available from public sources We take advantage of the unique reporting requirements of nonprofit public housing...