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JOURNAL OF ACCOUNTING AND FINANCE
Non-Profits Size, Executive Compensation, Non-Profit Types and Federal Compliance:
A Further Look
Author(s): Laurence R. Brown, Rupert Rhodd
Citation: Laurence R. Brown, Rupert Rhodd, (2020) "Non-Profits Size, Executive Compensation, Non-Profit Types and Federal Compliance: A Further Look," Journal of Accounting and Finance, Vol. 20, ss. 5, pp. 116-123
Article Type: Research paper
Publisher: North American Business Press
Abstract:
Lapses in internal controls and low levels of accountability have resulted in many organizations becoming insolvent. Federal compliance or the adherence to internal control could be affected by many factors, including executive compensation and nonprofit size. This paper uses regression analysis to explore the effects of non-profit types, the number of internal controls, the type of non-profit firms, and executive compensation on federal compliance. Based on archival data from 144 nonprofit organizations in the southeast United States, this paper shows that executive compensation, the types of non-profit, and the number of regulations, are important determinant of federal compliance.
