Access the full text.
Sign up today, get DeepDyve free for 14 days.
Oonagh Breen, P. Ford, Gareth Morgan (2009)
Cross-Border Issues in the Regulation of Charities: Experiences from the UK and Ireland, 11
(2014)
Australia' s Charities and Not-for-Profits Consulatation
Oonagh Breen (2013)
The Disclosure Panacea: A Comparative Perspective on Charity Financial ReportingVOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 24
B. Weisbrod (1986)
Demand for Collective Goods in Private Nonprofit Markets: Can Fundraising Expenditures Help Overcome Free-Rider Behavior?Public Choice: Public Goods eJournal
Karen Kitching (2009)
Audit Value and Charitable OrganizationsJournal of Accounting and Public Policy, 28
L. Salamon, H. Anheier (1992)
In search of the non-profit sector II: The problem of classificationVoluntas: International Journal of Voluntary and Nonprofit Organizations, 3
(2011)
Financial reporting stocktake: An assessment of accountability through charities' filings on New Zealand's charities register
Michael Gousmett (2009)
The Charitable Purposes Exemption from Income Tax:Pitt to Pemsel 1798-1891
(2006)
Giving New Zealand: Philanthropic Funding
(1971)
The theory of economic regulation, The Bell Journal of Economics
R. Sinclair, D. Northcott, K. Hooper (2014)
Can sector-specific standards enhance the comparability of Third sector organisations' financial statements?, 20
Oonagh Breen (2009)
Regulating Charitable Solicitation Practices the Search for a Hybrid SolutionERN: Regulation (IO) (Topic)
(2007)
Delay of the Mandatory Adoption of New Zealand Equivalents to International Financial Reporting Standards for Certain Small Entities
/2/f2a793c89ab411245109d1e3890ecf18
N. Kreander, V. Beattie, K. Mcphail (2009)
Putting our money where their mouth is: Alignment of charitable aims with charity investments – Tensions in policy and practiceBritish Accounting Review, 41
Michael Hantke-Domas (2003)
The Public Interest Theory of Regulation: Non-Existence or Misinterpretation?European Journal of Law and Economics, 15
C. Cordery (2013)
Regulating Small and Medium Charities: Does It Improve Transparency and Accountability?VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 24
H. Romesburg (2011)
Cluster Analysis: An Introduction
P. Palmer (2013)
Exploring Attitudes to Financial Reporting in the Australian Not‐For‐Profit SectorBehavioral & Experimental Accounting eJournal
Henry Hansmann (1980)
The Role of Nonprofit EnterpriseYale Law Journal, 89
Y. Feldman, Oren Perez (2012)
Motivating Environmental Action in a Pluralistic Regulatory Environment: An Experimental Study of Framing, Crowding Out, and Institutional Effects in the Context of Recycling PoliciesLaw & Society Review, 46
S. Phillips (2013)
Shining Light on Charities or Looking in the Wrong Place? Regulation-by-Transparency in CanadaVOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 24
(2012)
Annual Report 2011/2012 (p
Gordon Cleveland, Michael Krashinsky (2009)
The nonprofit advantage: Producing quality in thick and thin child care marketsJournal of Policy Analysis and Management, 28
Chengkai Li (2020)
Cluster AnalysisUnivariate, Bivariate, and Multivariate Statistics Using R
L. Salamon, H. Anheier (1992)
In search of the non-profit sector. I: The question of definitionsVoluntas: International Journal of Voluntary and Nonprofit Organizations, 3
B. Weisbrod (1989)
Rewarding Performance That Is Hard to Measure: The Private Nonprofit SectorScience, 244
G. Hiasa, H. Okayama, K. Nishimura, T. Sumimoto (2005)
Three elderly cases with Brugada-type electrocardiographic pattern unmasked by pilsicainide at the toxic level.Internal medicine, 44 1
Charity cases
M. Hofmann, D. McSwain (2013)
Financial disclosure management in the nonprofit sector: A framework for past and future researchJournal of Accounting Literature, 32
(2006)
Tax incentives for giving to charities and other non-profit organisations. Wellington: Inland Revenue Department
K. Grønbjerg (1997)
: Partners in Public Service: Government-Nonprofit Relations in the Modern Welfare StateSocial Service Review
James Hazelton (2013)
Regulatory Theory Insights into the Past, Present and Future of General Purpose Water Accounting Standard SettingSocial and Environmental Accountability Journal, 33
S. Verbruggen, J. Christiaens, K. Milis (2011)
Can Resource Dependence and Coercive Isomorphism Explain Nonprofit Organizations’ Compliance With Reporting Standards?Nonprofit and Voluntary Sector Quarterly, 40
L. Salamon (2006)
Welfare State Toward a Theory of Government-Nonprofit Relations in the Modern Of Market Failure , Voluntary Failure , and Third-Party Government :
James Fishman (2003)
Improving Charitable AccountabilityNonprofit & Philanthropy Law eJournal
(2006)
Federal spending and tax policies: their implications for the nonprofit sector
D. Young, Mary Grinsfelder (2011)
Social Entrepreneurship and the Financing of Third Sector OrganizationsJournal of Public Affairs Education, 17
(2003)
The Charities Commission: The Concept in the Light of English Experience. Philanthropy New Zealand Magazine
R. Yetman, Michelle Yetman (2011)
The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit OrganizationsFinancial Accounting
Mihir Desai, R. Yetman (2005)
Constraining Managers Without Owners: Governance of the Not-for-Profit EnterpriseIO: Firm Structure
S. Phillips (2011)
Canadian Leapfrog: From Regulating Charitable Fundraising to Co-Regulating Good GovernanceVOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 23
Phil Saj (2014)
A critique of the majority report of the Senate Economics Legislation Committee review of the Australian Charities and Not-for-profits Commission (repeal) (no. 1) bill 2014 (provisions), 20
A. Reheul, T. Caneghem, S. Verbruggen (2014)
Financial Reporting Lags in the Non-profit Sector: An Empirical AnalysisVOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 25
Noel Hyndman, Daniel McMahon (2011)
The hand of government in shaping accounting and reporting in the UK charity sectorPublic Money & Management, 31
L. Salamon (1987)
Of Market Failure, Voluntary Failure, and Third-Party Government: Toward a Theory of Government-Nonprofit Relations in the Modern Welfare StateNonprofit and Voluntary Sector Quarterly, 16
Katharine Gaskin (1999)
Blurred vision: public trust in charitiesInternational Journal of Nonprofit and Voluntary Sector Marketing, 4
Information from the Singapore Commissioner of Charities
M. Peitz (2005)
Asymmetric access price regulation in telecommunications marketsEuropean Economic Review, 49
Avner Ben-Ner, B. Weisbrod (1985)
The Nonprofit Economy.Economica, 56
L. Andersen, L. Pedersen (2006)
The Dynamics of Regulatory Reform
(1978)
The politicization of accounting
Gareth Morgan (2011)
Charitable Incorporated Organisations
O. Jensen (1992)
Differentiated environmental regulation
M. Gibelman, S. Gelman (2004)
A Loss of Credibility: Patterns of Wrongdoing Among Nongovernmental OrganizationsVoluntas: International Journal of Voluntary and Nonprofit Organizations, 15
(2014)
Autonomy and regulation: coping with agencies in the modern state
M. Lyons (2001)
Third Sector: The contribution of non-profit and cooperative enterprise in Australia
Geraldine Robbins, I. Lapsley (2008)
Irish voluntary hospitals: an examination of a theory of voluntary failureAccounting, Business & Financial History, 18
Marion Fremont-Smith, Andras Kosaras (2003)
Wrongdoing by Officers and Directors of Charities: A Survey of Press Reports 1995-2002
David Williams (2009)
REGULATING THE ACCOUNTABILITY OF CHARITABLE INSTITUTIONSAccounting and Finance, 24
(1986)
, Nonprofit organizations : Why do they exist in market economies ?
P. Griffin, D. Lont, Estelle Sun (2009)
Governance Regulatory Changes, International Financial Reporting Standards Adoption, and New Zealand Audit and Non-Audit Fees: Empirical EvidenceIO: Regulation
(2002)
Working Party on Registration Reporting and Monitoring of Charities
L. Mayer, B. Wilson (2010)
Regulating Charities in the Twenty-First Century: An Institutional Choice AnalysisChicago-Kent} Law Review, 85
Note 2: Information from the Charity Regulatory Authority
H. Irvine, C. Ryan (2013)
Accounting regulation for charities: international responses to IFRS adoptionPacific Accounting Review, 25
S. Berresford, S. Rose-Ackerman (1987)
The Economics of Nonprofit Institutions.Political Science Quarterly, 102
J. Posnett, T. Sandler (1989)
Demand for charity donations in private non-profit markets: The case of the U.KJournal of Public Economics, 40
H. Gruenspecht (1982)
Differentiated Regulation: The Case of Auto Emissions StandardsControlling Automobile Air Pollution
Bronwen Dalton, J. Casey (2008)
Money for mission or moral minefield? The opportunities and risks of not-for-profit business venturing
(1989)
New Zealand Working Party on Charities and Sporting Bodies
A. Leone, R. Horn (2005)
How do nonprofit hospitals manage earnings?Journal of health economics, 24 4
D. Sutton, R. Baskerville, C. Cordery (2010)
A development agenda, the donor dollar and voluntary failureAccounting, Business & Financial History, 20
G. Smith (2012)
Capital Structure Determinants for Tax‐Exempt Organisations: Evidence from the UKCorporate Finance: Capital Structure & Payout Policies eJournal
(2014)
Public Trust and Confidence in Charities (p
S. Rose-Ackerman (1986)
The Economics of nonprofit institutions : studies in structure and policy
R. Freeman (2010)
Strategic Management: A Stakeholder Approach
(1990)
The nonprofit sector and government : The American experience in theory and practice
E. Keating, Peter Frumkin (2000)
Reengineering Nonprofit Financial Accountability: Toward a More Reliable Foundation for RegulationFinancial Accounting eJournal
Productivity Commission (2010)
Contribution of the Not-for-Profit SectorERN: Primary Taxonomy (Topic)
(1997)
Accountability of Charities and Sporting Bodies Working Party Comprehensive Report (Foresee Communications, Wellington)
S. Peltzman (1976)
Toward a More General Theory of RegulationThe Journal of Law and Economics, 19
K. Vehkalahti, B. Everitt (2018)
Cluster AnalysisMultivariate Analysis for the Behavioral Sciences
(1999)
The demand for not-for-profit financial statements: A model of individual giving
Myles Mcgregor-Lowndes (2014)
Department of Social Services Options Paper : Options for Replacement Arrangements Following the Abolition of the Australian Charities and Not-for-profits Commission : Response
(2014)
International Financial Reporting for the Not-for-Profit Sector: A Study Commissioned by the CCAB (CCAB, London)
Jackson Simon (1995)
The regulation of American foundations: Looking backward at the Tax Reform Act of 1969Voluntas: International Journal of Voluntary and Nonprofit Organizations, 6
Michelle Yetman, R. Yetman (2012)
The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations*: Governance and Charitable ExpensesContemporary Accounting Research, 29
H. Anheier, L. Salamon (2006)
The nonprofit sector in comparative perspective
Ciaran Connolly, Noel Hyndman (2013)
Towards Charity Accountability: Narrowing the gap between provision and needs?Public Management Review, 15
H. Bryce (2012)
Players in the Public Policy Process: Nonprofits as Social Capital and Agents
(2007)
A Survey of Government Funding of Non-Profit Organisations (Department of Internal Affairs
(2012)
Annual Report for the year ended 31 December 2012 (p
Eva Witesman (2007)
Players in the public policy process: Nonprofits as social capital and agentsJournal of Policy Analysis and Management, 26
The increasing number and influence of charities in the economy, evidence of mismanagement and the need for information for policymaking are all reasons for establishing charity regulators. Public interest and public choice theories explain charity regulation which aims to increase public trust and confidence in charities (and thus increase voluntarism and philanthropy) and to limit tax benefits to specific organisations and donors. Nevertheless, regulation is resource intensive, and growing pressure on government budgets requires efficiencies to be found. This study proposes regulation differentiated according to charities' main resource providers, to reduce costs and focus regulatory effort, and provides a feasible segmentation.
Accounting & Finance – Wiley
Published: Mar 1, 2017
Keywords: ; ; ;
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.