Few charities communicate quantitative assessments of their volunteers' contributions, leading to an under-valuation of this key resource. An incomplete understanding of the volunteers' roles vis-à-vis paid staff, leads to inappropriate measurement methods being used internationally. New, more...

Increasing demands on publicly funded healthcare systems have led to calls for reform and improved performance especially in primary healthcare, where early detection and treatment of disease along with the promotion of healthy lifestyles, should lead to improve social and economic outcomes...

Financial vulnerability is a critical issue for nonprofit sports clubs due to clubs’ increasing costs and impediments to generating sufficient income. The first objective of this study is to derive a conceptual understanding of financial vulnerability for sports clubs by assessing three...

Well-managed volunteers are assets that charities insist they cannot do without. Nevertheless, few charities publish the value of their volunteers' efforts in annual reports. Charities' current practices in communicating volunteers' value reflect the regulatory environment, but not their...

Purpose – This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness. Design/methodology/approach – The authors explore the price behavior of audit fees in response to changes in the variables that are...

This paper examines the circumstances in which financial reporting exists. Jensen and Meckling (1995) observe that where there are high knowledge transfer costs, then decentralisation is necessary; and that where decentralisation occurs there is a control problem, which can be addressed by...

We examine whether auditor independence is affected by the amount spent on non-audit services. Faster growth in non-audit fees and longer time periods over which non-audit services are purchased might reduce the auditor's independence from that client. Our results do not provide any support for...

A number of research papers present evidence of fee premiums paid to specialist auditors. In this paper, we explore for listed and unlisted New Zealand firms not only the question of whether such premiums exist, but perhaps more importantly why they exist. We find evidence of fee premiums for...