Journal of Public Budgeting, Accounting & Financial Management: Volume 25 Issue 1

New healthcare and nonprofit organizations section: Foreword

Dana A. Forgione

From providers to primary health organisations: An institutional analysis of nonprofit primary health care governance in New Zealand

Bronwyn Howell, Carolyn Cordery

Policy reforms to primary health care delivery in New Zealand required government-funded firms overseeing care delivery to be constituted as nonprofit entities with governance…

Public university opeb burden: Recognition, funding and future obligations

Mary Fischer, Treba Marsh, George L. Hunt, Bambi A. Hora, Lucille Montondon

Public universities began reporting the costs for nonpension retiree benefit obligations known as other postemployment benefits (OPEB) in their fiscal 2008 financial statements…

Auditor size and internal control reporting differences in nonprofit healthcare organizations

Dennis M. López, Kevin T. Rich, Pamela C. Smith

We investigate whether auditor size is associated with the disclosure of internal control exceptions among Circular A-133 audits of nonprofit healthcare organizations. Our…

Charitable ratings and financial reporting quality: Evidence from the human service sector

Qianhua Ling, Daniel Gordon Neely

Prior research has shown that many donors utilize charity ratings for decisions and they give more to higher rated charities. Because ratings are partly or completely based on…

Going-concern modified audit opinions for non-profit organizations

Thomas E. Vermeer, K. Raghunandan, Dana A. Forgione

Non-profit organizations constitute an important share of the U.S. economy, and recent audit failures and GAO findings highlight the importance of auditor reporting decisions in…

Audited financial statements in the us federal government: The question of policy and management utility

Douglas A. Brook

The Chief Financial Officers Act and subsequent legislation require federal agencies to produce corporate-style financial statements. Arguments for financial statements drew on…

The impact of the great recession on the financial management practices of state and local governments: part I

Martin J. Luby

The Chief Financial Officers Act and subsequent legislation require federal agencies to produce corporate-style financial statements. Arguments for financial statements drew on…