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

Yang, YJ and Simnett, Roger 2020, Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?, Abacus: a journal of accounting, finance and business studies, vol. 56, no. 3, pp. 320-347, doi: 10.1111/abac.12202.

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Title Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?
Author(s) Yang, YJ
Simnett, Roger
Journal name Abacus: a journal of accounting, finance and business studies
Volume number 56
Issue number 3
Start page 320
End page 347
Total pages 28
Publisher Wiley
Place of publication London, Eng.
Publication date 2020-09
ISSN 0001-3072
1467-6281
Keyword(s) 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
Language eng
DOI 10.1111/abac.12202
Indigenous content off
Field of Research 1501 Accounting, Auditing and Accountability
1502 Banking, Finance and Investment
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Persistent URL http://hdl.handle.net/10536/DRO/DU:30150635

Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
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