Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?

Yang, Yitang Jenny; Simnett, Roger

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Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?

journal contribution

posted on 2020-09-01, 00:00 authored by Yitang Jenny Yang, Roger SimnettRoger Simnett

Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?

History

Journal

Abacus: a journal of accounting, finance and business studies

Volume

56

Issue

3

Pagination

320 - 347

Publisher

Wiley

Location

London, Eng.

Publisher DOI

https://doi.org/10.1111/abac.12202

ISSN

0001-3072

eISSN

1467-6281

Language

eng

Author URL

http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000571416500002&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=a045e4b2bb1f2b747c68c720ec8913b7

Publication classification

C1.1 Refereed article in a scholarly journal; C Journal article

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Keywords

Social Sciences Business, Finance Business & Economics Audit of charities Differential reporting Financial reporting framework Reduced disclosure SAC 1 Voluntary disclosure ENTITY CONCEPT AUDIT FEES QUALITY CHOICE

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File(s) under permanent embargo

Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?

History

Journal

Volume

Issue

Pagination

Publisher

Location

Publisher DOI

ISSN

eISSN

Language

Author URL

Publication classification

Usage metrics

Categories

Keywords

Licence

Exports