Audit value and charitable organizations

Journal of Accounting and Public Policy - Tập 28 - Trang 510-524 - 2009
Karen Kitching1
1George Mason University, 4400 University Drive, MSN 5F4, Fairfax, VA 22030, United States

Tài liệu tham khảo

Allen, 1994, The effect of large-firm audits on municipal bond rating decision, Auditing: A Journal of Practice and Theory, 13, 115 Baber, 1995, Client security price reactions to the Laventhol and Horwath Bankruptcy, Journal of Accounting Research, 33, 385, 10.2307/2491494 Baber, 2002, Compensation to executives of charitable organizations: an empirical study of the role of accounting measures of program activities, The Accounting Review, 77, 679, 10.2308/accr.2002.77.3.679 Better Business Bureau Wise Giving Alliance, 2003. Standards for charity accountability. Posted on the BBB Wise Giving Alliance. Website: www.give.org. Buchheit, 2006, An experimental investigation of accounting information’s influence on the individual giving process, Journal of Accounting and Public Policy, 25, 666, 10.1016/j.jaccpubpol.2006.09.002 Callen, 1994, Money donations, volunteering and organizational efficiency, The Journal of Productivity Analysis, 5, 215, 10.1007/BF01073908 Datar, 1991, The role of audits and audit quality in valuing new issues, Journal of Accounting and Economics, 14, 3, 10.1016/0167-7187(91)90057-R DeAngelo, 1981, Auditor size and audit quality, Journal of Accounting and Economics, 3, 183, 10.1016/0165-4101(81)90002-1 Deis, 1992, Determinants of audit quality in the public sector, The Accounting Review, 67, 462 Dye, 1993, Auditing standards, legal liability, and auditor wealth, Journal of Political Economy, 101, 887, 10.1086/261908 Feltham, 1991, Empirical assessment of the impact of audit quality on the valuation of new issues, Journal of Accounting and Economics, 14, 375, 10.1016/0165-4101(91)90009-D Gordon, T., Knock, C., Neely, D., 2009. The role of rating agencies in the market for charitable contributions: an empirical test. Journal of Accounting and Public Policy, 28(6). Jones, 2006, Management of financial information in charitable organizations: the case of joint cost allocations, Accounting Review, 81, 159, 10.2308/accr.2006.81.1.159 Keating, E., Fischer, M., Gordon, T., Greenlee, J., 2003. The relation between auditor selection and adverse audit findings: examination of nonprofits subject to the single audit act. Working Paper, Harvard University. Khanna, 1995, Charity donations in the UK: new evidence based on panel data, Journal of Public Economics, 56, 257, 10.1016/0047-2727(94)01421-J Khumawala, 1997, Bridging the credibility gap: individual donors and the new accounting standards for nonprofit organizations, Accounting Horizons, 11, 45 Kitching, K., 2009. A theory of auditor choice in charitable organizations. Working Paper, George Mason University. Krishnan, 2000, The differentiation of quality among auditors: evidence from the Not-for-Profit sector, Auditing: A Journal of Practice and Theory, 19, 9, 10.2308/aud.2000.19.2.9 Krishnan, 2006, Expense misreporting in nonprofit organizations, Accounting Review, 81, 399, 10.2308/accr.2006.81.2.399 Menon, 1994, The insurance hypothesis and market prices, The Accounting Review, 69, 327 Money Magazine, 2006. Do the Right Thing the Right Way. Money Magazine, 12/05/06. Okten, 2000, Determinants of donations in private nonprofit markets, Journal of Public Economics, 75, 255, 10.1016/S0047-2727(99)00066-3 Pittman, 2004, Auditor choice and the cost of debt capital for newly public firms, Journal of Accounting and Economics, 37, 113, 10.1016/j.jacceco.2003.06.005 Posnett, 1989, Demand for charity donations in private non-profit markets, Journal of Public Economics, 40, 187, 10.1016/0047-2727(89)90002-9 Rupar, T., 2007. Where Should You Donate? The Washington Post, 11/18/2007. Teoh, 1993, Perceived auditor quality and the earnings response coefficient, The Accounting Review, 68, 346 Tinkelman, 1998, Differences in sensitivity of financial statement users to joint cost allocations: the case of nonprofit organizations, Journal of Accounting Auditing and Finance, 13, 377, 10.1177/0148558X9801300401 Tinkelman, 1999, Factors affecting the relation between donations to Not-for-Profit organizations and an efficiency ratio, Government and Nonprofit Accounting, 10, 135 Tinkelman, 2004, Using nonprofit organization-level financial data to infer managers’ fund-raising strategies, Journal of Public Economics, 88, 2181, 10.1016/j.jpubeco.2003.12.003 Titman, 1986, Information quality and the valuation of new issues, Journal of Accounting and Economics, 8, 159, 10.1016/0165-4101(86)90016-9 Tuckman, 1991, A methodology for measuring the financial vulnerability of charitable nonprofit organizations, Nonprofit and Voluntary Sector Quarterly, 20, 445, 10.1177/089976409102000407 Weisbrod, 1986, Demand for collective goods in private nonprofit markets: can fundraising expenditures help overcome free-rider behavior?, Journal of Public Economics, 30, 83, 10.1016/0047-2727(86)90078-2 Willenborg, 1999, Empirical analysis of the economic demand for auditing in the initial public offerings market, Journal of Accounting Research, 37, 225, 10.2307/2491405