...Michele M. McGowan; Joseph R. Lohin; Barry H. Williams ABSTRACT This case highlights nonprofit hospital organizations’ changing roles and relationships with their tax-exempt status and the communities they serve. Historically, nonprofit hospitals justified tax exemption by meeting community health...

...Linda G. Ragland; Catherine A. Plante ABSTRACT In this study, we examine the association between board composition, board governance, and charity care provided by nonprofit hospitals. Using tax return data, we first investigate whether the composition of nonprofit hospital boards is associated...

... improves nonprofit hospital audit quality. Drawing on institutional theory, we argue that increased regulatory attention can shift the audit firm's judgment regarding the choice and inference of previously acceptable audit procedures and heighten the importance of reputational capital as an incentive...