Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/27407
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
Contact Email: alasdair.rutherford@stir.ac.uk
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. https://doi.org/10.1016/j.accfor.2018.05.003
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
Rights: This item has been embargoed for a period. During the embargo please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.
Notes: Output Status: Forthcoming/Available Online

Files in This Item:
File Description SizeFormat 
McDonnellRutherford_2018_PromotingCharityAccountability-AF.pdfFulltext - Accepted Version438.51 kBAdobe PDFUnder Embargo until 2019-11-30    Request a copy

Note: If any of the files in this item are currently embargoed, you can request a copy directly from the author by clicking the padlock icon above. However, this facility is dependent on the depositor still being contactable at their original email address.



This item is protected by original copyright



Items in the Repository are protected by copyright, with all rights reserved, unless otherwise indicated.

If you believe that any material held in STORRE infringes copyright, please contact library@stir.ac.uk providing details and we will remove the Work from public display in STORRE and investigate your claim.