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Financial reporting is an important aspect of not-for-profit organisations’ (NPOs’) accountability. Globally, numerous and varying regimes exist by which jurisdictions regulate NPO financial reporting. This article explores whether NPOs should be required or expected to follow sector-specific international financial reporting standards. We investigate stakeholder perceptions on the nature and scope...
This article examines the charity financial reporting regimes of three common law jurisdictions: Ireland, the UK and the US. It assesses whether these respective disclosure models improve either nonprofit behaviour or enforcement odds. Three core aspects of the regimes are reviewed: the reliability of the disclosed information, the consistency of such information and its ability to facilitate comparison...
This article reviews recent non-statutory attempts at charity fundraising regulation in the UK and Ireland. It explores the definition of success for each regime and examines whether broader policy lessons for fundraising regulation may be learnt from these implementation experiences to date. To this end, the article compares the UK framework for fundraising regulation (via the Fundraising Standards...
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