Nonprofit scandals: A systematic review and conceptual framework

CM Chapman, MJ Hornsey… - … and Voluntary Sector …, 2023 - journals.sagepub.com
High-profile charity scandals have always represented a threat to the nonprofit sector, which
relies on public trust and funding to operate. We systematically review 30 years of empirical …

[PDF][PDF] How millennials' knowledge, trust, and product involvement affect the willingness to pay a premium price for fairtrade products

H Aksoy, C Ozsonmez - Asian Journal of Business Research, 2019 - researchgate.net
This study provides, through a survey of 200 Millennials, an empirical analysis of the
influences of Fairtrade (FT) knowledge, trust in FT and product involvement on the …

The effects of generalized trust and civic cooperation on the Big N presence and audit fees across the globe

WR Knechel, N Mintchik, M Pevzner… - Auditing: A Journal of …, 2019 - publications.aaahq.org
We examine the impact of country-level generalized trust and civic cooperation (ie, societal
trust) on Big N auditor choice and audit fees. Because higher societal trust countries are …

The role of trust in information processing: Evidence from security analysts

V Bhagwat, X Liu - The Accounting Review, 2020 - publications.aaahq.org
Does an equity analyst's trust in others impact the processing of information from outside
sources? We investigate this question using a measure of trust based on surveys conducted …

Is online disclosure the key to corporate governance?

FJ López-Arceiz, L Torres - Online Information Review, 2019 - emerald.com
Purpose The economic literature shows contradictory results when the relationship between
corporate governance and financial position is assessed. The purpose of this paper is to …

The audit in a modern economy

WR Knechel, E Thomas - Handbook of Financial Decision Making, 2023 - elgaronline.com
Auditing is one of the oldest professions known to most societies. At the core, auditing is
about the verification of information that is provided by one party which is to be used by …

[HTML][HTML] Financial reporting timeliness and its determinants in UK charities

AG Mayapada, PK Biswas, H Roberts - Advances in accounting, 2024 - Elsevier
This study empirically examines the timeliness of financial reporting as an important
qualitative characteristic of useful financial information within the context of United Kingdom …

When tax-exempt nonprofits detract value from society

EN Gamble, P Muñoz - Academy of Management Perspectives, 2022 - journals.aom.org
Nonprofits receive tax exemptions in return for social value creation and delivery. While the
outcomes of these tax exemptions are often positive, there are value-detracting situations in …

Is it time to clean up US tax-exempt nonprofit reporting?

EN Gamble, P Muñoz, KA Fox - … Accounting, Management and Policy …, 2023 - emerald.com
Purpose US tax-exempt nonprofits are chronically underdeveloped when it comes to
reporting, communicating and comparing the value they create. This paper aims to explore …

Community social capital and financial reporting quality in nonprofits

M Subedi, M Li‐Kuehne, E Mwaungulu - Accounting & Finance, 2024 - Wiley Online Library
Based on the social norms and structural theories of social capital, our study provides
evidence that the social capital of a nonprofit organisation's headquarters area has a …