Business Commons^™

Obstacles And Enablers For Employing Internal Control Practices Faced By Nonprofit Leaders, Tammy L. Holloway

Walden Dissertations and Doctoral Studies

Fraud has had disturbing effects which can hurt many nonprofits. Having weak practices can increase risk and invite perpetrators. Small nonprofit organizations are especially at risk. The research problem is that many small nonprofits do not employ strong practices within their organization, which leaves them open to fraud. The purpose of this qualitative case study was to explore the obstacles and enablers that leaders of small nonprofit organizations in the eastern United States face when employing proper internal control practices to protect the organization from fraud. Agency theory framed this study when examining agency problems that leaders face when employing …

A More Efficient And Effective Objective Measure Of Financial Disclosure Quality: Omissions Of Seven Key Financial Statement Variables, Ying Zhang

Dissertations - ALL

This dissertation research includes three Chapters. Chapter One proposes a new and simple measure of financial reporting quality. Chapter Two and Chapter Three apply this new measure to examine the association between financial reporting quality and firms' internal governance issues, such as internal control quality and a possible outcome of internal control weakness (ICW), financial restatements.In Chapter One of the thesis, I propose a parsimonious, theory-based and empirically-supported measure of missing variables, REPORT. Chen et al. (2015) proposes a measure of disclosure quality, DQ, based on missing financial statement variables. DQ includes hundreds of items and is complex to program. …

Ipo Firms' Voluntary Compliance With Sox 404 As Evidence On The Value Relevance Of Internal Control Quality, Qianyun Huang, Kimberly Gleason, Leonard Rosenthal, Deborah Smith

Business Faculty Publications

Newly public firms are not required to comply with SOX 404 for their initial public offerings. This provides a unique setting in which to investigate the benefits of voluntary disclosure with SOX 404 and the value of information revealed as a consequence of compliance. We investigate whether voluntary compliance with SOX 404, either fully or partially, impacts the perceived risk of firms conducting IPOs on the first day of trading (reflected in underpricing) or following the IPO. Our results indicate that neither full compliance with SOX 404 at the time of the IPO, nor a managerial discussion of internal controls …

San Diego Center For Children Audit Committee Handbook, San Diego Center For Children

Finance

2012 edition of the San Diego Center for Children's Audit Committee handbook.

San Diego Center For Children Finance Manual, San Diego Center For Children

Finance

2012 edition of the San Diego Center for Children's Finance Committee handbook.

Financial Management For Nonprofit Organizations: Father Joe's Village, Anna Plaster, Karen Pretzer, Simi Rush, Jim Stone

Finance

What started as a modest shelter for homeless families in downtown San Diego, has grown into Father Joe’s Villages (FJV), a multi-program, multi-dimensional approach to break the cycle of homelessness.

Since 1982, Fr. Joe’s Villages’ vision and mission reflect the aim the organization is determined to achieve within the communities it serves: to ensure that all neighbors in need will have access to food, housing, career development, healthcare, and education that will promote independence, self-sufficiency and fulfillment of one’s potential. To address these needs, FJV provides short and long term transitional housing for homeless men, women and families, and offers …