Governance and community benefit: Are nonprofit hospitals good candidates for sarbanes-oxley type reforms?

Journal of Health Politics, Policy and Law

Volumn 33, Issue 2, 2008, Pages 199-224

  Alexander, Jeffrey A ^a,b,c   Young, Gary J ^h,i   Weiner, Bryan J ^d,e,f,g   Hearld, Larry R ^a  

^a UNIVERSITY OF MICHIGAN SCHOOL OF PUBLIC HEALTH   (United States)

^b School of Business

^c Institute for Social

^d University of North Carolina at Chapel Hill

^e UNIVERSITY OF NORTH CAROLINA   (United States)

^f UNC

^g NATIONAL CANCER INSTITUTE   (United States)

^h BOSTON UNIVERSITY SCHOOL OF PUBLIC HEALTH   (United States)

ⁱ BOSTON UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

BOARD OF TRUSTEES; COMMUNITY CARE; HEALTH CARE SYSTEM; HOSPITAL CHARGE; HOSPITAL MANAGEMENT; MEDICAL DECISION MAKING; NON PROFIT HOSPITAL; REVIEW; SAMPLE;

COMMUNITY-INSTITUTIONAL RELATIONS; FINANCIAL MANAGEMENT, HOSPITAL; GOVERNING BOARD; GOVERNMENT REGULATION; HOSPITAL ADMINISTRATION; HOSPITAL CHARGES; HUMANS; ORGANIZATIONS, NONPROFIT; UNCOMPENSATED CARE; UNITED STATES;

EID: 41149165197     PISSN: 03616878     EISSN: 15271927     Source Type: Journal    
DOI: 10.1215/03616878-2007-053     Document Type: Review

References (54)

1. Alexander, J. A., B. J. Weiner, and M. Succi. 2000. Community Accountability among Hospitals Affiliated with Health Care Systems. Milbank Quarterly 78:157-184.
2. Buchmueller, T. C., and P. J. Feldstein. 1996. Hospital Community Benefits Other Than Charity Care: Implications for Tax Exemption and Policy. Hospital and Health Services Administration 41:461-471.
3. Chait, R., W. P. Ryan, and B. E. Taylor. 2005. Governance as Leadership: Reframing the Work of Nonprofit Boards. Hoboken, NJ: Wiley.
4. Claxton, G., J. Feder, D. Schactman, and S. Altman. 1997. Public Policy Issues in Nonprofit Conversions: An Overview. Health Affairs 16 (2): 9-28.
5. Clement, J. P., D. G. Smith, and J. R. C. Wheeler. 1994. What Do We Want and What Do We Get from Nonprofit Hospitals? Hospital and Health Services Administration 39:159-178.
6. Coalition for Nonprofit Health Care. 1999. Redefining the Community Benefit Standard: State Approaches for Ensuring the Social Accountability of Nonprofit Health Care Organizations. Washington, DC: Coalition for Nonprofit Health Care.
7. Colombo, J. D., and M. A. Hall. 1995. The Charitable Tax Exemption. Boulder, CO: Westview Press.
8. Dalton, D. R., C. M. Daily, S. T. Certo, and R. Roengpitya. 2003. Meta-analytic Reviews of Board Composition, Leadership Structure, and Financial Performance. Strategic Management Journal 19:269-290.
9. Demetrios, A. 2006. Corporate Governance Reforms: Assessing the Impact on the Nonprofit Healthcare Sector. Paper presented at the American Health Lawyers Association, Philadelphia, June 26-27.
10. Desai, K., C. VanDeusen Lukas, and G. Young. 2000. Public Hospitals: Privatization and Uncompensated Care. Health Affairs 19 (2): 167-172.
11. Desai, K., G. Young, and C. VanDeusen Lukas. 1998. Conversions of For-Profit Hospitals to Nonprofit Status: The Other Side of the Story. Medical Care Research and Review 55:298-308.
12. _. 1989. Agency Theory: An Assessment and Review. Academy of Management Review 14 (1): 57-74.
13. Fama, E. F. 1980. Agency Problems and the Theory of the Firm. Journal of Political Economy 88:288-307.
14. Fama, E. F., and M. C. Jensen. 1983. Separation of Ownership and Control. Journal of Law and Economics 26:301-325.
15. Fox, D. M., and D. C. Schaeffer. 1991. Tax Administration as Health Policy: Hospitals, the Internal Revenue Service, and the Courts. Journal of Health Politics, Policy and Law 16:251-279.
16. Ginn, G. O., and R. P. Lee. 2006. Community Orientation, Strategic Flexibility, and Financial Performance in Hospitals. Journal of Healthcare Management 51:111-121.
17. Ginn, G. O., and C. B. Moseley. 2004. Community Health Orientation, Community-Based Quality Improvement, and Health Promotion Services in Hospitals. Journal of Healthcare Management 49:293-306.
18. _. 2006. The Impact of State Community Benefit Laws on the Community Health Orientation and Health Promotion Services of Hospitals. Journal of Health Politics, Policy and Law 31:321-344.
19. Griffith, J. 1999. The Well-Managed Health Care Organization. Ann Arbor, MI: Health Administration Press.
20. Griffith, J. R., and K. R. White. 2002. The Well-Managed Healthcare Organization. 5th ed. Chicago: Health Administration Press.
21. Jaccard, J., and R. Turrisi. 2003. Interaction Effects in Multiple Regression. Thousand Oaks, CA: Sage Publications.
22. Jensen, M. C., and W. H. Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure. Journal of Financial Economics 3:305-360.
23. Kline, P. 1994. An Easy Guide to Factor Analysis. New York: Routledge.
24. Lagnado, L. 2003a. Taming Hospital Billing: Lawmakers Push Legislation to Curb Aggressive Collection against Uninsured Patients. Wall Street Journal, June 10.
25. _. 2003b. Hospitals Urged to End Harsh Tactics for Billing Uninsured. Wall Street Journal, July 7.
26. _. 2004a. Hospital Found "Not Charitable" Loses Its Status as Tax Exempt. Wall Street Journal, February 19.
27. _. 2004b. A Nonprofit Hospital Fights to Win Back Charitable Halo. Wall Street Journal, June 29.
28. Langeley, M. 1997. Nonprofit Hospitals Sometimes Are That in Little but Name. Wall Street Journal, July 14.
29. Lee, S. Y., J. A. Alexander, and G. J. Bazzoli. 2003. Whom Do They Serve? Community Responsiveness among Hospitals Affiliated with Health Systems and Networks. Medical Care 41:165-179.
30. Longo, D. R. 1994. The Measurement of Community Benefit: Issues, Options, and Questions for Further Research. Journal of Health Administration Education 12:291-317.
31. Lynk, W. J. 1995. Nonprofit Hospital Mergers and the Exercise of Market Power. Journal of Law and Economics 38:437-461.
32. Miller, L. B., R. A. Boisture, and T. M. Barry. 1995. State Attorneys General Authority to Police the Sale and Conversion of Not-for-Profit Hospitals and HMOs: The Legal Basis for Oversight and Proposed Guidelines. Washington, DC: Volunteer Trustees Foundation for Research and Education.
33. Miller, L. E., R. M. Weiss, and B. V. MacLeod. 1988. Boards of Directors in Nonprofit Organizations: Composition, Activities, and Organizational Outcomes. Journal of Voluntary Action Research 17 (3): 81-89.
34. Nicholson, S., M. V. Pauly, L. R. Burns, A. Baumritter, and D. A. Asch. 2000. Measuring Community Benefits Provided by For-Profit and Nonprofit Hospitals. Health Affairs 19 (6): 168-177.
35. Noble, A. A., A. L. Hyams, and N. M. Kane. 1998. Charitable Hospital Accountability: A Review and Analysis of Legal and Policy Initiatives. Journal of Law, Medicine, and Ethics 26:116-137.
36. Orlikoff, J. 2005. Building Better Boards in the New Era of Accountability. Frontiers of Health Services Management 21 (3): 3-12.
37. Panel on the Nonprofit Sector. 2005. Strengthening Transparency, Governance, and Accountability of Charitable Organizations: A Final Report to Congress and the Nonprofit Sector. Washington, DC: Independent Sector.
38. Pfeffer, J., and G. Salancik. 1978. The External Control of Organizations. New York: Harper and Row.
39. PriceWaterhouseCoopers. 2005. Sarbanes-Oxley. Health Research Institute (Not-for-Profit Healthcare Update, May [second in a series]). www.pwc.com/extweb/pwcpublications.nsf/docid/9A2A5DCCB20B390B8525700E0064DEEF (accessed October 31, 2007).
40. _. 2006. Sarbanes-Oxley. Health Research Institute (Not-for-Profit Healthcare Update, May [third in a series]). www.pwc.com/extweb/ pwcpublications.nsf/docid/47BAAF63B6F1DCA285257261007A2405 (accessed October 31, 2007).
41. Proenca, E. J. 1998. Community Orientation in Health Services Organizations: The Concept and Its Implementation. Health Care Management Review 23:28-38.
42. Proenca, E. J., M. D. Rosko, and J. S. Zinn. 2000. Community Orientation in Hospitals: An Institutional and Resource Dependence Perspective. Health Services Research 35:1011-1035.
43. Sanders, S. M. 1995. The "Common Sense" of the Nonprofit Hospital Tax Exemption: A Policy Analysis. Journal of Policy Analysis and Management 14:446-466.
44. Seay, J. D., and R. M. Sigmond. 1989. Community Benefit Standards for Hospitals: Perceptions and Performance. Frontiers of Health Services Management 5 (3): 3-39.
45. Sutton, J. P., and J. Stensland. 2004. Promoting Accountability: Hospital Charity Care in California, Washington State, and Texas. Journal of Health Care for the Poor and Underserved 15:237-250.
46. Thorpe, K. E., C. S. Florence, and E. E. Seiber. 2000. Hospital Conversions, Margins, and the Provision of Uncompensated Care. Health Affairs 19 (6): 187-194.
47. Thorpe, K. E., and C. E. Phelps. 1991. The Social Role of Not-for-Profit Organizations: Hospital Provision of Charity Care. Economic Inquiry 29:5-36.
48. Troyer, G. T., D. E. Jose, and A. D. Brashear. 2004. Governance Issues for Nonprofit Healthcare Organizations and the Implications of the Sarbanes-Oxley Act. Indiana Health Law Review 1:174-211.
49. Walsh, J. P., and J. K. Seward. 1990. On the Efficiency of Internal and External Corporate-Control Mechanisms. Academy of Management Review 15:421-458.
50. Weiner, B. J., and J. A. Alexander. 1998. The Challenges of Governing Public-Private Community Health Partnerships. Health Care Management Review 23:39-55.
51. Young, G. J. 1997. Insider Representation on the Governing Boards of Nonprofit Hospitals: Trends and Implications for Charitable Care. Inquiry 33:352-362.
52. Young, G. J., and K. R. Desai. 1999. Nonprofit Hospital Conversions and Community Benefits: New Evidence from Three States. Health Affairs 18 (5): 146-155.
53. Young, G. J., K. Desai, and F. Hellinger. 2000. Community Control and the Pricing Patterns of Nonprofit Hospitals: An Antitrust Analysis. Journal of Health Politics, Policy and Law 25:1051-1082.
54. Young, G. J., Y. Stedham, and R. Beekun. 2000. Board Composition and the Adoption of a CEO Performance Evaluation Process: Agency and Institutional Theory Perspectives. Journal of Management Studies 37:277-295.