Expense Misreporting in Nonprofit Organizations

By Ranjani Krishnan, Michelle H. Yetman, Robert Yetman. 2006

333 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/1d3b4ecb410e69fb9266946e065b3cfcd80387eb

Citations in the corpus

• The Impact of Revenue Diversification on Expected Revenue and Volatility for Nonprofit Organizations (2014, unknown): “Trussel (2003) and Krishnan, Yetman, and Yetman (2006) and others question the reliability of data from nonprofit organizations that are “potential accounting manipulators.””
• Audit Value and Charitable Organizations (2009, unknown): “to Weisbrod and Dominguez (1986), Okten and Weisbrod (2000), Khanna et al.”
• Do Donors Discount Low-Quality Accounting Information? (2013, unknown): “As previously discussed, these underreported fundraising expenses most frequently wind up reported as program expenses, thereby inflating the program ratio (Krishnan et al. 2006).”
• The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations (2011, unknown): “In a comparison of IRS 990s and audited financial statements for a sample of nonprofits, Krishnan et al. (2006) also document that many organizations that report positive amounts for fundraising expenses are actually underreporting these expenses.”
• Anatomy of the Nonprofit Starvation Cycle (2012, unknown): “However, the 990 has been generally accepted as the best information source available, subject to caveats (Froelich et al., 2000; Krishnan et al., 2006).”
• CEO After-Tax Compensation Incentives and Corporate Tax Avoidance (2014, unknown): “…earnings and income tax expense, and estimate the sensitivity of CEO cash compensation to income tax expense, 14 Auxiliary equations have been used in prior studies to estimate executive incentives (e.g., Garen 1994, Krishnan et al. 2006, Eldenburg and Krishnan 2009, and Armstrong et al. 2009).”
• Nonprofit Boards: Size, Performance, and Managerial Incentives (2012, unknown): “In contrast, Krishnan, Yetman, and Yetman (2006) report a median value for change in yield of 0.21, which is more comparable to what we report.”
• When is Administrative Efficiency Associated With Charitable Donations? (2007, unknown): “Most recently, Administrative Efficiency and Charitable Donations 47 Krishnan et al. (2006) find many instances of organizations reporting zero fund-raising in IRS filings when in fact they have fund-raising personnel, devote resources to soliciting funds and even report fund-raising costs in their…”
• The Determinants of Voluntary Financial Disclosure by Nonprofit Organizations (2012, unknown): “Yet research has shown that externally audited financial statements are associated with financial report accuracy, better governance, and overall audit quality (e.g., Fan & Wong, 2005; Francis, Maydew, & Sparks, 1999; Krishnan et al., 2006).”
• The role of rating agencies in the market for charitable contributions: An empirical test (2009, unknown): “Both administrative overhead ( Krishnan et al. 2006 ) and”