This study adopts an internet-based experiment to investigate whether and how individual donors use nonprofit organizations' financial and nonfinancial information when making their donation decisions. Using undergraduate students in the United States (U.S.) to proxy for individual donors, our...

Purpose – This paper examines the 2008 collapse of the US tax-exempt auction rate securities (ARS) market, from the perspective of not-for-profit auction rate debt issuers. Design/methodology/approach – The authors use a multiple case study methodology to examine the financial and operating...

Purpose – This paper examines the 2008 collapse of the US tax-exempt auction rate securities (ARS) market, from the perspective of not-for-profit auction rate debt issuers. Design/methodology/approach – The authors use a multiple case study methodology to examine the financial and operating...

The purpose of this paper is to explore audit quality in nonprofit healthcare organizations by investigating differences in audit report outcomes. Specifically, we examine the relationship between auditor type and auditor-disclosed internal control exceptions in Circular A-133 audits of U.S....