Audits are an important legal accountability tool used by resource providers (donors, grantors, and others) to assure that resources are spent by nonprofit organizations in accordance with the resource provider’s intentions. This paper reports on audits that are required by the government of...

We consider a single-server first-in-first-out queue fed by a finite number of distinct sources of jobs. For a large class of short-range dependent and light-tailed distributed job processes, using functional large deviation techniques we prove a large deviation principle and logarithmic...

We consider a single-server first-in-first-out queue fed by a finite number of distinct sources of jobs. For a large class of short-range dependent and light-tailed distributed job processes, using functional large deviation techniques we prove a large deviation principle and logarithmic...

In this article, we show that the Hurst parameter and a well-known wavelet estimator fail to distinguish on/off models with substantially different distributions of on-times. We identify the problem as arising when standard power spectrum techniques, which are well-defined for commonly...

Effective nonprofit governance relies upon understanding an organization’s financial condition and vulnerabilities. However, financial vulnerability of nonprofit organizations is a relatively new area of study. In this paper, we compare two models used to forecast bankruptcy in the corporate...

This longitudinal study reports the impact of changes in generally accepted accounting principles on financial statement disclosures for 100 public and private institutions of higher education. Disclosures from the period when all colleges and universities followed the same accounting standards...