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Appears in Collections:Faculty of Social Sciences Journal Articles
Peer Review Status: Refereed
Title: Promoting charity accountability: Understanding disclosure of serious incidents
Author(s): McDonnell, Diarmuid
Rutherford, Alasdair C
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Keywords: Performance accountability
Charity transparency
Charity regulation
Charity risk
Nonprofit accountability
Issue Date: 30-May-2018
Citation: McDonnell D & Rutherford AC (2018) Promoting charity accountability: Understanding disclosure of serious incidents. Accounting Forum.
Abstract: Charities are under increasing pressure to be accountable. Using a novel dataset, we provide the first analysis of the characteristics of charities voluntarily disclosing details of serious incidents that may threaten their organisation. Financial loss, fraud and theft, and personal behaviour account for a majority of serious incidents reported. Larger, older organisations that have previously been subject to a regulatory investigation are more likely to report serious incidents. However, it is smaller, younger charities where the regulator perceives there to be greater risk of organisational demise arising from the incident.
DOI Link: 10.1016/j.accfor.2018.05.003
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Notes: Output Status: Forthcoming/Available Online

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