... the performance and effectiveness of Boards in those roles, and suggests ideas for future NFP Board governance research. JEL Classifications: M40; M41. 2024 accounting board of directors governance nonprofit not-for-profit Form 990 performance effectiveness Good governance...

...Julie M Mercado; Linda M. Parsons; Kyle A. Smith ABSTRACT We document trends in nonprofit accounting research during the past two decades, specifically identifying data sources used, research topics investigated, and journals that published this work. Accessibility to new data sources has allowed...

.... 1 3 2021 1 1 2022 2022 government health care healthcare nonprofit policy Healthcare-related accounting research is uniquely positioned to contribute to governmental and nonprofit literature. Although healthcare facilities make up only 2.2 percent of U.S. public...

...Colleen M. Boland; Erica E. Harris; Christine M. Petrovits; Michelle H. Yetman ABSTRACT Using a large sample of nonprofit organizations in the United States reporting governance information on their IRS Forms 990, we develop and evaluate several different composite measures of nonprofit governance...

...Andrea Scheetz; Tonya D. W. Smalls; Joseph Wall; Aaron B. Wilson ABSTRACT Scant coverage of fraud in nonprofit organizations and smaller firms exists despite surveys and headlines indicating fraud prevalence is at greater levels among these firms than at for-profit and larger firms. Applying...

... provides empirical evidence that primarily favors nonprofit hospitals. This paper extends a theoretical model of nonprofit hospitals and develops hypotheses that predict nonprofit hospitals perform better in terms of price, cost, and service volume when compared to for-profit hospitals. Specifically...

... Foundation's PricewaterhouseCoopers Faculty Research Fund. January 2012 May 2012 2012 charity nonprofit program ratio resource allocation marginal spending We investigate how managers of charities respond to exogenous changes in budgeted costs. We focus, in particular...