The social economy (SE) has emerged as an interesting alternative for dealing with social problems. However, there are some concerns related to the abilities of these institutions regarding accountability. Thus, the present work aimed to determine if private social solidarity institutions (IPSS)...

Prior for-profit literature provides evidence that an independent audit of the financial reports is associated with a corporation’s improved investment efficiency and financial performance. In contrast, this study investigates the relationship between independent audits and financial...

This study examines whether excess executive compensation has adverse effects on volunteers' willingness to make labor contributions to non-profit organizations. We use compensation information in IRS Form 990 and find that for small organizations excess CEO compensation negatively affects the...