Determinants of financial information published by private not-for-profit organisations

Article Abstract:

This is a descriptive study examining the determinants of disclosure for Not-for-Profit Organisations (NFPOs). The hypothesised determinants were identified by a review of the determinants identified in other studies and by reference to agency theory. These were analysed for significance using as dependent variables accounting policies and items of financial disclosure which have been suggested for adoption or disclosure by NFPOs. It was found that six of the hypothesised determinants (gross income, number of members, the presence of a professional administrator, geographic dispersion of members, and auditing of the financial statements) were significant factors influencing disclosure. Nature of the organisation, accounting experience of the person preparing the financial statements, and use of outside credit facilities were found not to be significant determinants. (Reprinted by permission of the publisher.)

Analysis, Accounting and auditing, Accounting, Nonprofit organizations, Disclosure statements (Accounting)

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Accounting and finance at forty: a retrospective evaluation

Article Abstract:

The Journal's evolution 'Accounting and FinanceE is reviewed in the light of its accomplishments as a news bulletin to a full-grown refereed academic journal that has published papers written by authors from Australia, New Zealand, the United States of America, Canada, Europe and Asia. It is shown that the impact of Accounting and Finance had the strongest impact on the journals in the Asia Pacific region and also on the other more established journals.

United States, New Zealand, Records and correspondence

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Understanding assurance service reports: a user perspective

Article Abstract:

Issues concerning the standards for assurance reports, focusing on a study of how users responded to assurance reports dealing with prospective financial information and internal control systems. Topics include subjects for which assurance is needed, role of assurance reports in decision-making, and readability of reports.

Standards, Statistical Data Included, Auditing

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