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Keywords: nonprofit organizations
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Journal Articles
Journal of Governmental & Nonprofit Accounting (2021) 10 (1): 134–156.
Published: 23 February 2021
...Nathan R. Berglund; Mikhail Sterin ABSTRACT This study examines the impact of auditor-reported internal control deficiencies (ICDs) on operational performance within nonprofit organizations. Contemporary studies in the for-profit environment document evidence that poor internal controls over...
Journal Articles
Journal of Governmental & Nonprofit Accounting (2018) 7 (1): 55–77.
Published: 01 June 2018
... audit findings of governments and nonprofit organizations, we utilize a sample of 24,144 entity-year observations over the seven-year period 2004 through 2010, obtained from the Federal Audit Clearinghouse. The sample includes both government and nonprofit organizations with the following mission types...
Journal Articles
Journal of Governmental & Nonprofit Accounting (2016) 5 (1): 25–52.
Published: 01 November 2016
...Thomas Z. Webb; Tammy R. Waymire ABSTRACT Despite the importance of audit and accounting services in nonprofit organizations, few studies have examined determinants of these monitoring costs in this setting. This study provides large sample evidence (n = 32,283 nonprofit entity-years...
Journal Articles
Journal of Governmental & Nonprofit Accounting (2015) 4 (1): 53–72.
Published: 01 April 2015
... York's Conference on the Governance of Not-for-Profit Organizations) for helpful discussions and comments. Professor Desai thanks the Division of Research at Harvard Business School for generous financial support. January 2014 April 2015 2015 nonprofit organizations governance...
Journal Articles
Journal of Governmental & Nonprofit Accounting (2015) 4 (1): 1–16.
Published: 01 December 2014
...Qiu Chen ABSTRACT Donors to nonprofit organizations have gradually shifted from an evaluation process that focuses on financial metrics to a process that considers both financial and nonfinancial metrics. This paper examines whether the shift prompts fairness judgments of the board of directors...