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External vs. governmental auditing : insights from Spain

Nicolaescu, Aura; López-Arceiz, Francisco J. - In: International journal of accounting, auditing and … 17 (2021) 3/4, pp. 276-299

Persistent link: https://www.econbiz.de/10013187841

The relationship between Sarbanes-Oxley policies and donor advisories in nonprofit organizations

Saxton, Gregory D.; Neely, Daniel G. - In: Journal of business ethics : JOBE 158 (2019) 2, pp. 333-351

Persistent link: https://www.econbiz.de/10012058182

How does financial-reporting regulation affect market-wide resource allocation?

Breuer, Matthias - 2017

Persistent link: https://www.econbiz.de/10012295548

A meta-national perspective on accounting and auditing in nonprofit organizations: the literature interpreted in a principal-agent framework

Jegers, Marc - In: International accounting : standards, regulations, and …, (pp. 491-505). 2006

Persistent link: https://www.econbiz.de/10003335844

Can audit play an effective role in the charity governance?

Cao, Limei; Zhang, Limin - In: Nankai business review international 4 (2013) 3, pp. 230-247

Persistent link: https://www.econbiz.de/10010198190

The Role of Nonprofit Governance and Donor Pressure in Auditor Judgment and Decision Making : An Experimental Investigation

Lauck, John - 2017

Auditors serve an important monitoring role in the nonprofit sector, yet little is known about how nonprofit auditor decision making may differ from the for-profit sector. Nonprofits face unique inherent risks in terms of donor pressure to increase program spending, and clients may seek to...

Persistent link: https://www.econbiz.de/10012972290

Audit quality and corporate governance : evidence from the microfinance industry

Beisland, Leif Atle; Mersland, Roy; Strøm, Reidar Øystein - In: International journal of auditing : IJA 19 (2015) 3, pp. 218-237

Persistent link: https://www.econbiz.de/10011522974

The role of board financial monitoring strength and donor pressure in nonprofit auditors' assessment of changes in program expense allocations

Lauck, John R.; Bhattacharjee, Sudip - In: Auditing : a journal of practice & theory 42 (2023) 3, pp. 71-86

Persistent link: https://www.econbiz.de/10014370627

Large sample evidence of the determinants of nonprofit monitoring costs : a resource dependence framework

Webb, Thomas Z.; Waymire, Tammy R. - In: Journal of Governmental & Nonprofit Accounting : JOGNA 5 (2016) 1, pp. 25-52

Persistent link: https://www.econbiz.de/10011928694

Motivating compliance : firm respnse to mandatory disclosure policies

Boland, Colleen M.; Hogan, Chris E.; Johnson, Marilyn … - In: Accounting horizons : a quarterly publication of the … 32 (2018) 2, pp. 103-119

Persistent link: https://www.econbiz.de/10011906869

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