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Persistent link: https://www.econbiz.de/10012231161
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....
Persistent link: https://www.econbiz.de/10013066516
This study investigates whether material noncompliance (MNC) with laws and regulations and internal control deficiencies (ICDs) in a nonprofit charitable organization (NPO) affect the likelihood that the NPO receives a going concern audit opinion (GCO) and the viability of the NPO. I find that...
Persistent link: https://www.econbiz.de/10012852482