发布求助
文献互助 智能选刊 最新文献

Journal of Governmental & Nonprofit Accounting最新文献

筛选
英文 中文
Developing Bridges Center Grant Proposal: A Budgeting Case for a Nonprofit Organization 发展桥梁中心拨款提案:一个非营利组织的预算案例
Journal of Governmental & Nonprofit Accounting Pub Date : 2018-12-01 DOI: 10.2308/OGNA-52365
Bonnie R. Albritton, F. Hartsfield, A. Holmes, Charles E. Kappmeyer
{"title":"Developing Bridges Center Grant Proposal: A Budgeting Case for a Nonprofit Organization","authors":"Bonnie R. Albritton, F. Hartsfield, A. Holmes, Charles E. Kappmeyer","doi":"10.2308/OGNA-52365","DOIUrl":"https://doi.org/10.2308/OGNA-52365","url":null,"abstract":"\u0000 The case study introduces the challenges and unique accounting needs of nonprofit organizations, particularly in budget preparation and the grant proposal process. The case is designed for courses that focus on not-for-profit accounting or managerial accounting. As students are becoming more interested in social responsibility, this case provides an opportunity for students to develop a deeper understanding of budgeting concepts by introducing a nonprofit perspective into the budgeting material traditionally covered in a managerial accounting course. Students learn about differences in budgeting for a nonprofit organization compared to a business that operates for profit including sources of revenue, mission-driven focus, receipt of in-kind donations, unbalanced budgets, the role of the board, and data availability. Students are required to use problem-solving skills and external resources to estimate amounts to create a budget for a nonprofit organization in a scenario where information is incomplete, much like a real-world situation.","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117175913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Response to the GASB Invitation to Comment on Financial Reporting Model Improvements—Governmental Funds (Project No. 3-25I) 对国家会计准则委员会关于财务报告模式改进——政府基金(项目3-25I)征求意见邀请书的回应
Journal of Governmental & Nonprofit Accounting Pub Date : 2018-11-01 DOI: 10.2308/OGNA-52325
D. M. Marshall, M. Fischer, Renee Flasher, A. Holmes, Carol M. Jessup, L. Moore
{"title":"Response to the GASB Invitation to Comment on Financial Reporting Model Improvements—Governmental Funds (Project No. 3-25I)","authors":"D. M. Marshall, M. Fischer, Renee Flasher, A. Holmes, Carol M. Jessup, L. Moore","doi":"10.2308/OGNA-52325","DOIUrl":"https://doi.org/10.2308/OGNA-52325","url":null,"abstract":"\u0000 The Governmental Accounting Standards Board (GASB) has been actively engaged in the process of making improvements to the financial reporting model to provide more useful information to the users of the financial reports of governmental entities. The GASB proposed three recognition approaches to replace the current financial resources reporting model for governmental funds. The three approaches vary along a time dimension. The “near-term” model is the most similar to the current model with a specified reporting period of 60–90 days. A “short-term” model extends the transaction reporting to be the government's one-year operating cycle. Finally, a “long-term” model would report both current and noncurrent assets and liabilities for governmental funds.\u0000 Data Availability: Details regarding the GASB project can be found on its website at: https://www.gasb.org/jsp/GASB/Document_C/GASBDocumentPage?cid=1176168729663&acceptedDisclaimer=true.","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128383113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Linguistic Tone and Internal Control Reporting: Evidence from Municipal Management Discussion and Analysis Disclosures 语言语调与内部控制报告:来自市政管理讨论与分析披露的证据
Journal of Governmental & Nonprofit Accounting Pub Date : 2018-11-01 DOI: 10.2308/OGNA-52326
Kevin T. Rich, Brent L. Roberts, Jean X. Zhang
{"title":"Linguistic Tone and Internal Control Reporting: Evidence from Municipal Management Discussion and Analysis Disclosures","authors":"Kevin T. Rich, Brent L. Roberts, Jean X. Zhang","doi":"10.2308/OGNA-52326","DOIUrl":"https://doi.org/10.2308/OGNA-52326","url":null,"abstract":"\u0000 We study the textual content of MD&A disclosures. Specifically, we model the determinants of linguistic tone (based on the fraction of positive or negative words) in municipal MD&A sections and test for associations with the reporting of future internal control weaknesses. Our evidence suggests that factors such as high unemployment, general fund deficits, and less funding from higher levels of government are associated with negative tone, based on a sample of 362 MD&A disclosures in fiscal year 2011. Our internal control analysis is consistent with positive (negative) tone in municipal MD&A disclosures being associated with fewer (more) subsequent-year internal control weaknesses after controlling for other governance, demographic, and performance factors. Our analysis also suggests that positive tone is associated with a lower probability of future general fund deficits. Our findings suggest that municipal MD&A content contains important information regarding the quality of future municipal financial reporting through internal control quality.\u0000 JEL Classifications: H83.","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122447101","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 10
Response to the GASB's Invitation to Comment on Revenue and Expense Recognition: Project No. 4-6I 对国家会计准则局关于收入和费用确认征求意见的回应:第4-6I号项目
Journal of Governmental & Nonprofit Accounting Pub Date : 2018-11-01 DOI: 10.2308/OGNA-52328
D. M. Marshall, Nancy Chun Feng, M. Fischer, Renee Flasher, A. Holmes, Carol M. Jessup, L. Moore, Daniel G. Neely, Terry K. Patton
{"title":"Response to the GASB's Invitation to Comment on Revenue and Expense Recognition: Project No. 4-6I","authors":"D. M. Marshall, Nancy Chun Feng, M. Fischer, Renee Flasher, A. Holmes, Carol M. Jessup, L. Moore, Daniel G. Neely, Terry K. Patton","doi":"10.2308/OGNA-52328","DOIUrl":"https://doi.org/10.2308/OGNA-52328","url":null,"abstract":"\u0000 The objective of the Governmental Accounting Standards Board's (GASB) Revenue and Expense Recognition Project is to develop a comprehensive model for classification, recognition, and measurement of revenues and expenses for governmental entities. A conceptual framework would provide a basis for evaluating revenue and expense recognition, provide guidance regarding exchange and exchange-like transactions that have not been specifically addressed, and improve the consistency of financial reporting for decision making and the assessment of accountability. The GASB issued an Invitation to Comment (ITC No. 4-6I) in January 2018 to seek feedback regarding the classification and recognition of revenue and expense transactions, excluding the issue of measurement as it will be addressed in a subsequent phase of the project. The GASB proposed two models developed by a task force at an earlier stage in the project: an exchange/nonexchange model and a performance obligation/no performance obligation model. This commentary provides the response submitted to the GASB from the Accounting and Auditing Standards Committee of the Governmental and Nonprofit Accounting Section of the American Accounting Association. In addition, directions for future research are discussed.\u0000 Data Availability: Details regarding the GASB project can be found on its website at: https://www.gasb.org/jsp/GASB/Document_C/DocumentPage?cid=1176169978401&acceptedDisclaimer=true","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115117713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Influence of Institutional Regulatory Pressure on Nonprofit Hospital Audit Quality 制度监管压力对非营利性医院审计质量的影响
Journal of Governmental & Nonprofit Accounting Pub Date : 2018-11-01 DOI: 10.2308/OGNA-52327
M. McGowan, Siew H. Chan, Y. Yurova, Chunhui Liu, Raymond M. K. Wong
{"title":"The Influence of Institutional Regulatory Pressure on Nonprofit Hospital Audit Quality","authors":"M. McGowan, Siew H. Chan, Y. Yurova, Chunhui Liu, Raymond M. K. Wong","doi":"10.2308/OGNA-52327","DOIUrl":"https://doi.org/10.2308/OGNA-52327","url":null,"abstract":"\u0000 This paper investigates whether the influence of institutional regulatory pressures emanating from the enactment of the Sarbanes-Oxley Act and subsequent nonprofit legislation and disclosure requirements improves nonprofit hospital audit quality. Drawing on institutional theory, we argue that increased regulatory attention can shift the audit firm's judgment regarding the choice and inference of previously acceptable audit procedures and heighten the importance of reputational capital as an incentive for audit firms to improve audit quality. We examine two measures of audit quality: internal control deficiencies and discretionary accruals. The results reveal that the audit quality of nonprofit hospitals improves, suggesting that audit firms have responded to regulatory pressures and enhanced their audit and engagement practices for the benefit of nonprofit hospitals and stakeholders. The findings provide regulators and public interest groups with evidence that desired nonprofit oversight and accountability may have already been attained via improved audit quality.\u0000 Data Availability: Data are available from public sources cited in the text.","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"65 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120838981","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Comprehensive Analysis of Findings from Single Audits: The Implications of Auditee Type and Auditor Expertise 单次审计结果的综合分析:被审核方类型和审核员专业知识的含义
Journal of Governmental & Nonprofit Accounting Pub Date : 2018-06-01 DOI: 10.2308/OGNA-52163
Tammy R. Waymire, Thomas Z. Webb, T. West
{"title":"A Comprehensive Analysis of Findings from Single Audits: The Implications of Auditee Type and Auditor Expertise","authors":"Tammy R. Waymire, Thomas Z. Webb, T. West","doi":"10.2308/OGNA-52163","DOIUrl":"https://doi.org/10.2308/OGNA-52163","url":null,"abstract":"\u0000 Single audits provide critical accountability for federal grant awards. Our study comprehensively examines differences in single audit findings (related to both financial statements and major program compliance) by auditee type (state/local government and nonprofit) and across varying levels of auditor expertise. In a sample of 24,144 audit engagements over the period 2004 through 2010, nonprofit auditees report fewer internal control deficiencies than government auditees, but more instances of questioned costs related to major programs. Audits conducted by firms with lower single audit expertise are associated with fewer financial statement and major program compliance findings. The results by auditee type and auditor expertise are important to discussions of single audit quality.","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116050361","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Annual Editor Report 年度编辑报告
Journal of Governmental & Nonprofit Accounting Pub Date : 2017-11-01 DOI: 10.2308/OGNA-10616
Vaughan S. Radcliffe
{"title":"Annual Editor Report","authors":"Vaughan S. Radcliffe","doi":"10.2308/OGNA-10616","DOIUrl":"https://doi.org/10.2308/OGNA-10616","url":null,"abstract":"","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129330675","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
首页 上一页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信