메뉴 건너뛰기




Volumn 22, Issue 3, 2008, Pages 255-277

Adoption of Sarbanes-Oxley measures by nonprofit organizations: An empirical study

Author keywords

[No Author keywords available]

Indexed keywords


EID: 52649132901     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2008.22.3.255     Document Type: Article
Times cited : (44)

References (24)
  • 1
    • 52649158982 scopus 로고    scopus 로고
    • Advising nonprofit organizations
    • Anderson, S., and C. L. Kelley. 2006. Advising nonprofit organizations. The CPA Journal 76 (8): 20-26.
    • (2006) The CPA Journal , vol.76 , Issue.8 , pp. 20-26
    • Anderson, S.1    Kelley, C.L.2
  • 2
    • 0013301693 scopus 로고    scopus 로고
    • The relationship between board characteristics and voluntary improvements in audit committee composition and experience
    • Winter
    • Beasley, M. S., and S. E. Salterio. 2001. The relationship between board characteristics and voluntary improvements in audit committee composition and experience. Contemporary Accounting Research 18 (Winter): 539-570.
    • (2001) Contemporary Accounting Research , vol.18 , pp. 539-570
    • Beasley, M.S.1    Salterio, S.E.2
  • 4
    • 0002549108 scopus 로고
    • The incentives for voluntary audit committee formation
    • Bradbury, M. E. 1990. The incentives for voluntary audit committee formation. Journal of Accounting and Public Policy 9 (1): 19-36.
    • (1990) Journal of Accounting and Public Policy , vol.9 , Issue.1 , pp. 19-36
    • Bradbury, M.E.1
  • 7
    • 20544471517 scopus 로고    scopus 로고
    • Tallying the cost of the Sarbanes-Oxley Act
    • D'Aquila, J. M. 2004. Tallying the cost of the Sarbanes-Oxley Act. The CPA Journal 74 (11): 6-9.
    • (2004) The CPA Journal , vol.74 , Issue.11 , pp. 6-9
    • D'Aquila, J.M.1
  • 8
    • 0030633065 scopus 로고    scopus 로고
    • The credibility of nonprofit boards: A view from the 1990s and beyond
    • Gibelman, M., S. Gelman, and D. Pollack. 1997. The credibility of nonprofit boards: A view from the 1990s and beyond. Administration in Social Work 21 (2): 21-39.
    • (1997) Administration in Social Work , vol.21 , Issue.2 , pp. 21-39
    • Gibelman, M.1    Gelman, S.2    Pollack, D.3
  • 10
    • 79952134513 scopus 로고    scopus 로고
    • GuideStar, Available at
    • GuideStar. 2005. Nonprofits, Sarbanes-Oxley, and the states. Available at: http://www.guidestar.org/DisplayArticle.do?articleId=779.
    • (2005) Nonprofits, Sarbanes-Oxley, and the states
  • 11
    • 33751578355 scopus 로고    scopus 로고
    • Now the nonprofits need cleaning up; Cozy boardrooms at colleges and charities face increasing government scrutiny
    • June 21
    • Hempel, J., and A. Bonus. 2004. Now the nonprofits need cleaning up; Cozy boardrooms at colleges and charities face increasing government scrutiny. BusinessWeek (June 21): 107.
    • (2004) BusinessWeek , pp. 107
    • Hempel, J.1    Bonus, A.2
  • 12
    • 38049073759 scopus 로고    scopus 로고
    • The Sarbanes-Oxley era, running a nonprofit is only getting harder
    • June 21, B1
    • Hymowitz, C. 2005. The Sarbanes-Oxley era, running a nonprofit is only getting harder. Wall Street Journal (June 21): B1.
    • (2005) Wall Street Journal
    • Hymowitz, C.1
  • 13
    • 0036783172 scopus 로고    scopus 로고
    • Sarbanes-Oxley raises red flag for not-for-profits
    • O'Hare, P. 2002. Sarbanes-Oxley raises red flag for not-for-profits. Healthcare Financial Management 56 (10): 42-44.
    • (2002) Healthcare Financial Management , vol.56 , Issue.10 , pp. 42-44
    • O'Hare, P.1
  • 14
    • 25844434843 scopus 로고    scopus 로고
    • Does the structure and composition of the board matter? The case of nonprofit organizations
    • O'Regan, K., and S. M. Oster. 2005. Does the structure and composition of the board matter? The case of nonprofit organizations. Journal of Law Economics and Organization 21 (1): 205-227.
    • (2005) Journal of Law Economics and Organization , vol.21 , Issue.1 , pp. 205-227
    • O'Regan, K.1    Oster, S.M.2
  • 15
    • 3042845881 scopus 로고    scopus 로고
    • Applying for-profit governance reforms
    • Orlikoff, J., and M. Totten. 2004. Applying for-profit governance reforms. Healthcare Executive 19 (3): 52.
    • (2004) Healthcare Executive , vol.19 , Issue.3 , pp. 52
    • Orlikoff, J.1    Totten, M.2
  • 17
    • 38249024593 scopus 로고
    • Voluntary formation of corporate audit committees among NASDAQ firms
    • Pincus, K., M. Rusbarsky, and J. Wong. 1989. Voluntary formation of corporate audit committees among NASDAQ firms. Journal of Accounting and Public Policy 8 (4): 239-265.
    • (1989) Journal of Accounting and Public Policy , vol.8 , Issue.4 , pp. 239-265
    • Pincus, K.1    Rusbarsky, M.2    Wong, J.3
  • 18
    • 77953530286 scopus 로고    scopus 로고
    • Sarbanes-Oxley costs affect smaller companies the most
    • Pomeroy, A. 2006. Sarbanes-Oxley costs affect smaller companies the most. HRMagazine 51 (8): 14-16.
    • (2006) HRMagazine , vol.51 , Issue.8 , pp. 14-16
    • Pomeroy, A.1
  • 19
    • 52649112455 scopus 로고    scopus 로고
    • California's Nonprofit Integrity Act of 2004 (SB 1262)
    • Available at
    • Silk, T., and R. Fei. 2005. California's Nonprofit Integrity Act of 2004 (SB 1262). The International Journal for Not-for-Profit Law 7 (2). Available at: http://www.icnl.org/JOURNAL/vol7iss2/ar_silk.htm.
    • (2005) The International Journal for Not-for-Profit Law , vol.7 , Issue.2
    • Silk, T.1    Fei, R.2
  • 20
    • 52649168120 scopus 로고    scopus 로고
    • A Sarbanes-Oxley Act for nonprofits?
    • Tran, P. 2005. A Sarbanes-Oxley Act for nonprofits? The Practical Lawyer 51 (5): 47-53.
    • (2005) The Practical Lawyer , vol.51 , Issue.5 , pp. 47-53
    • Tran, P.1
  • 21
    • 52649152821 scopus 로고    scopus 로고
    • U.S. House of Representatives, Committee on Financial Services. 2002. Sarbanes-Oxley Act of 2002. Public Law No. 107-204. Washington, D.C.: Government Printing Office.
    • U.S. House of Representatives, Committee on Financial Services. 2002. Sarbanes-Oxley Act of 2002. Public Law No. 107-204. Washington, D.C.: Government Printing Office.
  • 23
    • 0037948242 scopus 로고    scopus 로고
    • You don't know what you've got till it's gone
    • Walters, R. 2003. You don't know what you've got till it's gone. Healthcare Financial Management 57 (3): 94-97.
    • (2003) Healthcare Financial Management , vol.57 , Issue.3 , pp. 94-97
    • Walters, R.1
  • 24
    • 0030078208 scopus 로고    scopus 로고
    • Higher market valuation of companies with a small board of directors
    • Yermack, D. 1996. Higher market valuation of companies with a small board of directors. Journal of Financial Economics 40 (2): 185-212.
    • (1996) Journal of Financial Economics , vol.40 , Issue.2 , pp. 185-212
    • Yermack, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.