The Effect of Financial Audits on Governance Practices: Evidence from the Nonprofit Sector

2022 ◽  
Author(s):  
Raphael Duguay
2020 ◽  
Vol 34 (2) ◽  
pp. 1-17
Author(s):  
Rebecca I. Bloch ◽  
Erica E. Harris ◽  
Amanda N. Peterson

SYNOPSIS A board interlock occurs when a board member from one organization joins the board of a separate organization. This interlock forms a social network between board members, through which information, knowledge, practices, and policies flow between organizations. Academic research on for-profit entities suggests that interlocks are a conscious strategic choice made by organizations (Hallock 1997). We study board interlocks in the nonprofit sector. In doing so, we shed light on the impact of interlocking boards on nonprofit governance, organizational efficiency, and donations secured. Using a sample of more than 3,000 industry-diverse nonprofit organizations in the Washington, DC metropolitan area, we find that interlocked organizations have better governance practices and run more efficient operations, in line with the diffusion of best practices and shared knowledge and experience between organizations. Furthermore, we find that interlocked organizations report more donations, consistent with the expanded network provided by these relationships. Data Availability: The data used to perform this study are publicly available via GuideStar.


Author(s):  
Carol J. De Vita ◽  
Katie L. Roeger ◽  
Max Niedzwiecki

2012 ◽  
pp. 48-63
Author(s):  
L. Yakobson

The article considers proper legislation as an essential prerequisite for actualization of NPOs comparative advantages. Restrictions imposed on NPOs are reasonable if they are compensated by benefits from greater trust. The rigidity of constrains and requirements should be optimized while accounting for peculiarities of a social medium, the state of the nonprofit sector, and the governments readiness to encourage the development of the latter. As empirical data suggests, Russian NPOs being on different stages of maturity need separate legal treatment. In the meanwhile, interests that prevail in the NPOs community are not always conducive to rapid changes.


2019 ◽  
Vol 54 (2) ◽  
pp. 80
Author(s):  
Niranjan Pendse ◽  
Kaustubh Sontakke
Keyword(s):  

2018 ◽  
Vol 9 (5) ◽  
pp. 439-446
Author(s):  
Hamid Ait lemqeddem ◽  
◽  
Mounya Tomas ◽  

There is renewed interest in the need to focus on corporate governance in an environment where it is a performance imperative for all small and large organizations, private and public, beginner or established.The purpose of this study is to demonstrate the place of corporate governance practices in organizations to ensure that the board, officers, and directors take action to protect shareholder interests and all stakeholders. It is important to focus on the effect of these practices on improving performance and competitiveness. To do so, we opted for the hypothetico-deductive method with a quantitative approach. Our theoretical foundation is theory is agency theory.


2012 ◽  
Vol 7 (1) ◽  
pp. 27-46 ◽  
Author(s):  
Luisa Veronis

Issues of immigrant political incorporation and transnational politics have drawn increased interest among migration scholars. This paper contributes to debates in this field by examining the role of networks, partnerships and collaborations of immigrant community organizations as mechanisms for immigrant political participation both locally and transnationally. These issues are addressed through an ethnographic study of the Hispanic Development Council, an umbrella advocacy organization representing settlement agencies serving Latin American immigrants in Toronto, Canada. Analysis of HDC’s three sets of networks (at the community, city and transnational levels) from a geographic and relational approach demonstrates the potentials and limits of nonprofit sector partnerships as mechanisms and concrete spaces for immigrant mobilization, empowerment, and social action in a context of neoliberal governance. It is argued that a combination of partnerships with a range of both state and non-state actors and at multiple scales can be significant in enabling nonprofit organizations to advance the interests of immigrant, minority and disadvantaged communities.


GIS Business ◽  
2017 ◽  
Vol 12 (4) ◽  
pp. 01-09
Author(s):  
Asma Rafique Chughtai ◽  
Afifa Naseer ◽  
Asma Hassan

The crucial role that implementation of Code of Corporate Governance plays on protecting the rights of minorities, shareholders, local as well as foreign investors cannot be denied. Companies all over the world are required to implement their respective Code of Corporate Governance for avoiding agency conflicts between companies management and stakeholders and for assuring transparency in accountability. This paper aims at exploring the impact of implementation of corporate governance practices (designed by Securities and Exchange Commission of Pakistan) have on the financial position of companies. For explanatory variables of the study, composition of the board as per the Code of Corporate Governance that comprises of presence of independent, executive and non-executive directors has been taken into consideration. Return on equity has been taken as an indicator of firms profitability i.e. the dependent variable. For this study, companies listed on food producing sector of Karachi Stock Exchange have been screened for excogitation of the relationship. It is an empirical research based on nine years data from 2007–2015. Using Hausman Test for selecting the data analysis technique between Fixed or Random, Fixed Cross Sectional Panel Analysis has been used for analysis of the data collected. Findings indicate that presence of independent, executive and non-executive directors as per the code requirements levies a significant impact on the profitability of companies indicated by return on equity. It is, thus concluded that companies should ensure compliance with code of governance practices to reduce not only the agency issues but also to increase their profitability.


2005 ◽  
Vol 3 (1) ◽  
pp. 67-104 ◽  
Author(s):  
Chikan Richard Hung

This article analyzes the characteristics of Asian American nonprofit organizations in major U.S. metropolitan areas. The data are based on internet archives of nonprofit organization Form 990 and related information. Asian American nonprofits are less than 20 years old on average. They remain a relatively small part of the nonprofit sector. Religious organizations are generally the largest group among Asian American nonprofits, followed by cultural organizations, service agencies, and public interest associations of similar proportions. Asian American secular organizations as a group tend to be younger, are more likely to be in central cities, in wealthy and poor communities, as well as in metropolitan areas with a more homogenous Asian ethnic population and a relatively more active general population in community organizing. The opposite is true for religious Asian American organizations. The pattern is less consistent among Asian American cultural, service, and public interest organizations. Regarding organization size, more established Asian American nonprofits, Pan Asian American organizations, and those agencies located in communities with larger Asian American population have more total assets and annual revenue.


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