The Relationship Between Sarbanes–Oxley Policies and Donor Advisories in Nonprofit Organizations

This study examines the impact of Sarbanes–Oxley (SOX) on the nonprofit sector. Focusing on three key SOX policies applicable to charities—conflict-of-interest policies, records retention policies, and whistleblower policies—this study tests the relationship between the existence and addition of the...

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Autori: Saxton, Gregory D. (Autore) ; Neely, Daniel G. (Autore)
Tipo di documento: Elettronico Articolo
Lingua:Inglese
Verificare la disponibilità: HBZ Gateway
Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Pubblicazione: 2019
In: Journal of business ethics
Anno: 2019, Volume: 158, Fascicolo: 2, Pagine: 333-351
Altre parole chiave:B Charities
B Accounting ethics
B Regolazione
B Sarbanes–Oxley
B Nonprofits
Accesso online: Volltext (lizenzpflichtig)