If there is one thing that can either ensure a successful audit, it is accurate financial documentation. In the audit process, the nonprofit organization will be responsible for providing the information the auditor requires. Not having that information ready and available can slow down the audit s...
Overall, these results seem to support the notion that audit committees function differently in nonprofit organizations than in corporations (Vermeer, Raghunandan, and Forgione, 2006). 展开 DOI: http://dx.doi.org/ 被引量: 18 年份: 2007 ...
Over the past decade, the accountability of nonprofit organizations has been a concern. Our paper reports one form of accountability, the "A-133" or "single" audit, which is required for nonprofits receiving substantial federal funding. We report on 11,841 audits from 1997 to 1999. Overall, ...
Audit Committees and Internal Control Quality: Evidence from Nonprofit Hospitals Subject to the Single Audit Act This study examines the impact of audit committees on the internal control quality of nonprofit organizations. Based on resource dependency theory that str... A Pridgen,KJ Wang - 《Interna...
organizations in the business, health care, education, and nonprofit sectors for performance excellence. The Baldrige Award is the highest formal recognition of the performance excellence of both public and private U.S. organizations given by the President of the United States. It is administered by...
nonprofit organizationsfinancial reporting qualityaudit qualityA-133 auditsSarbanes-Oxley ActWe examine the effects of several audit-related factors on nonprofit financial reporting quality (FRQ). Using four different measures of FRQ, we demonstrate tha...
In today’s world of commerce, companies and organizations not only need tangible assets, but also intangible assets to achieve more success. Certainly, intellectual capital is one of the most important intangible assets of the organization and is used as a valuable tool for the development of ...
Organizational form and accounting choice: Are nonprofit or for-profit managers more aggressive? The Accounting Review 89: 1867–93. [Google Scholar] [CrossRef] Watts, Ross L., and Jerold L. Zimmerman. 1983. Agency problems, auditing, and the theory of the firm: Some evidence. The Journal ...
Learn about the accounting, tax, audit, and advisory services offered to organizations and high-net-worth individuals throughout the United States.
One of the critical concerns in the audit court is to study budgetary deviations of the executive organizations. Audit court seeks methods to evaluations t... M Khodabakhshi,Z Cheraghali - 《Journal of Applied Research on Industrial Engineering》 被引量: 0发表: 2022年 ...