In this paper, we present a review of tax research. We survey four main areas of the
literature:(1) the informational role of income tax expense reported for financial …

This paper provides a review and synthesis of past research regarding financial disclosure
management by nongovernmental nonprofit organizations and suggests directions for future …

We examine whether nonprofit organizations understate fundraising expenses in their
publicly available financial statements. A large body of anecdotal evidence notes that an …

This study examines the strategic use of corporate philanthropy programs to achieve
financial reporting objectives. Corporate-sponsored foundations allow managers to maintain …

" America's grantmaking foundations have grown rapidly over the course of recent decades,
even in the face of financial and economic crises. Foundations have a great deal of freedom …

In the absence of owners, how effective are the constraints imposed by the state in
promoting effective organization governance? This paper develops state-level indices of the …

This study examines the accounting errors committed by public charities as revealed by
searching for disclosures of their corrections in auditor reports, financial statements, and …

This article examines the strategic nature of banks' charitable giving by studying bank
donations to local nonprofit organizations. Relying on the application of antitrust rules in …

Research in nonprofit accounting is steadily increasing as more data is available. In an effort
to broaden the awareness of the data sources and ensure the quality of nonprofit research …

We collect tax return data from all 311,222 public NPOs in the United States over the 2009-
2017 period to study the asset allocation choices and investment returns of their endowment …