The article discusses the implications of the Australian Government's plans to replace the Australian Charities and Not-for-Profits Commission (ACNC) and to create the Centre for Excellence for the not-for-profit sector. Topics discussed include the National Commission of Audit (NCoA) and the...

We investigate whether auditor size is associated with the disclosure of internal control exceptions among Circular A-133 audits of nonprofit healthcare organizations. Our focus on auditor report outcomes within the nonprofit healthcare sector is timely and relevant, given the sector's growth...

This study examines the economic consequences of going concern audit reports (GCARs) in nonprofit charitable organizations (NPOs) using a sample of public charities that received initial GCARs between 1998 and 2003. I find that GCARs are negatively correlated with subsequent government grants....