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- Publisher
- Wiley
- Copyright
- © 2023 CPA Australia Ltd (CPA Australia).
- ISSN
- 1035-6908
- eISSN
- 1835-2561
- DOI
- 10.1111/auar.12380
- Publisher site
- See Article on Publisher Site
Abstract
We present a conceptual and operational framework for analysing financial disclosure management by charitable organisations. We paint an overall picture of the issue and apply various theories to explain this management practice. The framework lists the many motivations and contextual factors that impel managers of charitable organisations to manage financial information and explains how they weight and prioritise items in light of considerations such as incentive bonuses, social performance, resource dependence and monitoring mechanisms. The framework also sums up the strategies and techniques that undergird financial disclosure management and describes the monitoring mechanisms that mitigate this opportunistic practice and its consequences. The paper concludes by presenting several research avenues.
Journal
Australian Accounting Review – Wiley
Published: Mar 1, 2023