The relationship between the management of and donors to a not-for-profit firm is an example of a situation with information asymmetry. This study examines whether it is possible for nonprofit managers to increase donations received if they provide signals to convey the efficiency and...

We examine the effects of several audit-related factors on nonprofit financial reporting quality (FRQ). Using four different measures of FRQ, we demonstrate that the findings of nonprofit accounting research might be sensitive to the choice of FRQ proxy. Nonetheless, we consistently find that...

"Bringing together a diverse team of renowned accounting scholars, this incisive Research Handbook presents a comprehensive evaluation of current research on nonprofit accounting, noting its major accomplishments and outlining opportunities for future study. The Research Handbook provides a...

The issue of whether audit pricing reflects the risk of corporate governance failure is of fundamental interest to auditors, managers, and others. Auditors are expected to price corporate governance risk because it relates to the control risk and thus, the overall audit risk. This study examines...

We perform a comprehensive analysis on the relation between a firm's life cycle and its financial reporting quality. Using abnormal accruals, abnormal revenues, restatements, and others, we provide evidence that there is considerable variation in financial reporting quality across the life...

Despite the obvious impact of the CFO and the CEO on a firm's financial statements, there is limited empirical evidence on whether and how the personal characteristics of senior management are associated with earnings management. We provide empirical evidence on the relation between earnings...