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Determinants and economic consequenc...

Feng, Nancy Chun.

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Determinants and economic consequences of going concern audit opinions in nonprofit organizations.

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Determinants and economic consequences of going concern audit opinions in nonprofit organizations./
作者:	Feng, Nancy Chun.
面頁冊數:	185 p.
附註:	Source: Dissertation Abstracts International, Volume: 71-12, Section: A, page: 4447.
Contained By:	Dissertation Abstracts International71-12A.
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3430394
ISBN:	9781124297095

Determinants and economic consequences of going concern audit opinions in nonprofit organizations.
Feng, Nancy Chun.

Determinants and economic consequences of going concern audit opinions in nonprofit organizations. - 185 p.

Source: Dissertation Abstracts International, Volume: 71-12, Section: A, page: 4447.

Thesis (D.B.A.)--Boston University, 2010.

This study examines factors that influence auditors' propensity to issue going concern audit reports (GCARs) in nonprofit organizations (NPOs). Using a sample of 405 NPOs that received initial GCARs between 1998 and 2003 and their size-, sector- and year-matched financially distressed peers, I develop a model to identify factors that influence auditors' propensity to issue GCARs in the nonprofit sector.

ISBN: 9781124297095Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Determinants and economic consequences of going concern audit opinions in nonprofit organizations.
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245 1 0 $a Determinants and economic consequences of going concern audit opinions in nonprofit organizations.
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500 $a Source: Dissertation Abstracts International, Volume: 71-12, Section: A, page: 4447.
500 $a Adviser: Krishnagopal Menon.
502 $a Thesis (D.B.A.)--Boston University, 2010.
520 $a This study examines factors that influence auditors' propensity to issue going concern audit reports (GCARs) in nonprofit organizations (NPOs). Using a sample of 405 NPOs that received initial GCARs between 1998 and 2003 and their size-, sector- and year-matched financially distressed peers, I develop a model to identify factors that influence auditors' propensity to issue GCARs in the nonprofit sector.
520 $a The results show that having a low operating reserve ratio increases the likelihood of an NPO getting a GCAR. In addition, there is some evidence that grant reductions in NPOs in which grants constitute a significant proportion of revenues raise the likelihood of receiving a GCAR. Moreover, reductions in program service revenues, when program service revenues constitute a significant proportion of NPOs' revenues, intensify auditors' propensity to issue GCARs. I also find that, conditional on financial distress, NPOs that have reported internal control exceptions and noncompliance with laws, regulations, and provisions of grant agreements are more likely to receive GCARs. However, there is no supporting evidence that fundraising inefficiencies raise auditors' tendency to issue GCARs.
520 $a The survival analyses of the GCAR sample and the peer group indicate that NPOs with GCARs or low operating reserve ratios have lower probabilities to continue to operate. The findings also suggest that the impact of the Sarbanes-Oxley Act (SOX) trickled down to NPOs even though SOX does not directly apply to nonprofits because auditors' going concern decisions seem to be more sensitive to risk factors after the passage of SOX.
520 $a Finally, this study investigates economic consequences of going concern audit opinions in the nonprofit setting. Specifically, I examine the impacts of GCARs on total contributions and debt of an NPO. The results show that total contributions decrease after an NPO receives a GCAR, indicating that GCARs lead to adverse economic effects. However, there is no supporting evidence that a GCAR alters an NPO's debt level.
520 $a Keywords: Going concern audit report; nonprofit audit; internal control; financial distress; economic consequences of going concern audit opinions.
520 $a Data availability: Data used in this study are from public sources.
590 $a School code: 0017.
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791 $a D.B.A.
792 $a 2010
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