Pearson, Timothy A.; Brooks, Richard C.; Neidermeyer, … - In: Journal of Public Budgeting, Accounting & Financial … 10 (1998) 4, pp. 499-512
This research uses data from 2,470 not-for-profit-organizations (NFPOs) to examine the impact of organization size, risk, and complexity on monitoring costs in the NFP sector. OLS regression analysis indicate that monitoring costs are higher for (a) larger NFPOs, (b) NFPOs subject to the Single...
