메뉴 건너뛰기




Volumn 16, Issue 5, 2001, Pages 255-262

Charity SORP compliance – findings of a research study

Author keywords

Accounting; Audit; Charities; Policy; Regulations

Indexed keywords


EID: 84986099096     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900110392904     Document Type: Article
Times cited : (23)

References (29)
  • 5
    • 84986039622 scopus 로고    scopus 로고
    • Speech by the Prime Minister at the Annual Conference of the National Council for Voluntary Organisations 21 January, 10 Downing Street Press Release.
    • Blair, T (1999), Speech by the Prime Minister at the Annual Conference of the National Council for Voluntary Organisations 21 January, 10 Downing Street Press Release.
    • (1999)
    • Blair, T.1
  • 6
    • 84986132323 scopus 로고    scopus 로고
    • Figure skating
    • 23 September
    • Brindle, D. (1998) “Figure skating”, Guardian, 23 September p. 21.
    • (1998) Guardian , pp. 21
    • Brindle, D.1
  • 7
    • 84986039621 scopus 로고
    • Accounting by charities
    • a HMSO, London, October.
    • Charity Commission (1995a), “Accounting by charities”, Statement of Recommended Practice, HMSO, London, October.
    • (1995) Statement of Recommended Practice
  • 8
    • 84986132320 scopus 로고
    • Charity accounts – the new framework
    • b Leaflet CC51, HMSO, London, October.
    • Charity Commission (1995b), “Charity accounts – the new framework”, Leaflet CC51, HMSO, London, October.
    • (1995)
  • 9
    • 84986008305 scopus 로고    scopus 로고
    • Facts & Figures
    • Charity Commission Web-site, 18 March
    • Charity Commission (1999), “Facts & Figures”, Charity Commission Web-site, 18 March.
    • (1999)
  • 11
    • 0347013953 scopus 로고    scopus 로고
    • Charity accounting: an empirical analysis of the impact of recent changes
    • Connolly, C. and Hyndman, N. (2000), “Charity accounting: an empirical analysis of the impact of recent changes”, British Accounting Review, No. 32, pp. 77-100.
    • (2000) British Accounting Review , Issue.32 , pp. 77-100
    • Connolly, C.1    Hyndman, N.2
  • 15
    • 84986008345 scopus 로고    scopus 로고
    • interviewed on programme, BBC Radio 4, 4 January.
    • Fries, R. (1999), interviewed on Today programme, BBC Radio 4, 4 January.
    • (1999) Today
    • Fries, R.1
  • 17
    • 0002265287 scopus 로고    scopus 로고
    • Materiality and audit risk modelling: financial management perspective
    • Gin Chong, H. and Vinten, G. (1996), “Materiality and audit risk modelling: financial management perspective”, Managerial Auditing Journal, Vol. 22 No. 9 pp. 35-60.
    • (1996) Managerial Auditing Journal , vol.22 , Issue.9 , pp. 35-60
    • Gin Chong, H.1    Vinten, G.2
  • 18
    • 77953028201 scopus 로고
    • The impact of SORP2 on the UK charitable sector: an empirical study
    • Hines, A. and Jones, M.J. (1992), “The impact of SORP2 on the UK charitable sector: an empirical study”, Financial Accountability & Management, Vol. 8, No.1, pp 49-67.
    • (1992) Financial Accountability & Management , vol.8 , Issue.1 , pp. 49-67
    • Hines, A.1    Jones, M.J.2
  • 20
    • 84986041126 scopus 로고    scopus 로고
    • Foreword
    • Randall, A., Epton, A. and Young, F. Institute of Chartered Accountants in England and Wales.
    • King, D. (1999), Foreword, in Preparing Charity Accounts, Randall, A., Epton, A. and Young, F., Institute of Chartered Accountants in England and Wales.
    • (1999) Preparing Charity Accounts
    • King, D.1
  • 21
    • 84986109744 scopus 로고    scopus 로고
    • ‘Charity audit survey
    • Lamont, H. (1998), ‘‘Charity audit survey”, NGO Finance, Vol. 8, No. 8, pp. 18-30.
    • (1998) NGO Finance , vol.8 , Issue.8 , pp. 18-30
    • Lamont, H.1
  • 24
    • 84986114861 scopus 로고    scopus 로고
    • b NCVO, London.
    • NCVO (1998b), Research Quarterly, No. 2, NCVO, London.
    • (1998) Research Quarterly , Issue.2
  • 25
    • 84986114865 scopus 로고    scopus 로고
    • NCVO, London.
    • NCVO (1999), Research Quarterly, No. 6, NCVO, London.
    • (1999) Research Quarterly , Issue.6
  • 26
    • 84986139926 scopus 로고    scopus 로고
    • The Shortlist
    • NGO Finance (1999), The Shortlist, Vol. 9 Nos. 1-4.
    • (1999) , vol.9 , Issue.1-4
  • 27
    • 84993077305 scopus 로고    scopus 로고
    • Accounting, auditing and regulating charities – towards a theoretical underpinning
    • Palmer, P. and Vinten, G. (1998), “Accounting, auditing and regulating charities – towards a theoretical underpinning”, Managerial Auditing Journal, Vol. 13 No. 6, pp. 346-55.
    • (1998) Managerial Auditing Journal , vol.13 , Issue.6 , pp. 346-355
    • Palmer, P.1    Vinten, G.2
  • 29
    • 0347867087 scopus 로고    scopus 로고
    • The state of charity accounting – developments, improvements and accounting problems
    • Williams, S. and Palmer, P. (1998), “The state of charity accounting – developments, improvements and accounting problems”, Financial Accountability & Management, Vol. 14 No. 4, p. 265-79.
    • (1998) Financial Accountability & Management , vol.14 , Issue.4 , pp. 265-279
    • Williams, S.1    Palmer, P.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.