Research Handbook on Nonprofit Accounting

Edited by Daniel Tinkelman, Professor of Accounting, Koppelman School of Business, Brooklyn College of the City University of New York and Linda M. Parsons, Professor of Accounting, Culverhouse School of Accountancy, University of Alabama, US

Contents:

1 Introduction to accounting research on nonprofit organizations 1
Linda M. Parsons and Daniel Tinkelman

PART I FINANCIAL ACCOUNTING AND REPORTING
2 Donor use of nonprofit financial information 12
Saleha B. Khumawala and Arpita A. Shroff
3 Nonprofit accounting choice 36
Thad D. Calabrese and Anubhav Gupta
4 Misuse, misunderstanding and misinterpretation of nonprofit
accounting information 57
Jesse D. Lecy, Elizabeth A.M. Searing and Tianyi Li
5 Misleading financial reporting in nonprofit organizations 80
Qianhua “Q” Ling and Andrea Alston Roberts
6 Predicting nonprofit organizations’ financial distress 97
John M. Trussel
7 Nonprofit performance measurement 117
Colleen M. Boland and Erica E. Harris
8 Measuring volunteer inputs: telling the whole story 133
Laurie Mook
9 A window on the world of nonprofit accounting research 154
Oonagh B. Breen, Carolyn Cordery and Danielle McConville

PART II OVERSIGHT OF NONPROFIT ORGANIZATIONS
10 Auditing nonprofit entities 174
Randal J. Elder and Alfred A. Yebba
11 Governance of nonprofit organizations 192
Christine Petrovits and Michelle Higgins Yetman
12 The impact of regulation and monitoring on nonprofit organizations 214
Daniel G. Neely, Gregory D. Saxton and Gajindra Maharaj
13 The taxation of nonprofit organizations: academic research and the
unrelated business income tax 231
Robert J. Yetman
14 Encouraging not-for-profit accounting research that informs standard
setting: a FASB-ulous opportunity 248
Jeffrey D. Mechanick and Tammy R. Waymire

PART III SPECIAL TOPICS IN NONPROFIT ACCOUNTING
15 Accounting research on colleges and universities 269
Mary Fischer
16 Healthcare accounting research 291
Ge Bai, Satish Joshi and Ranjani Krishnan
17 Private foundations: past research and future opportunities 316
Arthur Allen and Brian McAllister
PART IV FINDING AND USING DATA
18 Empirical archival data sources and data issues for nonprofit accounting
research 339
Nancy Chun Feng and Janet S. Greenlee
19 Examining nonprofit accounting using behavioral research methods 360
Steve Buchheit, Linda M. Parsons and Kyle A. Smith
20 Descriptive nonprofit accounting research 381
Linda M. Parsons and Daniel Tinkelman
21 New data sources in nonprofit accounting and finance research 403
John G. McNutt
22 Not-for-profit financial statements: data sources by state 422
Tammy R. Waymire and Jeffrey D. Mechanick

Index