6Fama E F, Jenson M C. The separation of ownership and control I J]. Journal of Law and Economics, 1983, 26 (2) :301 -325.
7Callen J L , Klein A ,Tinkelman D. Board composition, committees and organizational efficiency: the case of nonprofits [ J]. Nonprofit and Voluntary Sector Quarterly, 2003,32 (2) : 493 -520.
8Trussel J. Assessing potential accounting manipulation : the financial characteristics of charitable organizations with higher than expected program-spending ratios [ J ]. Nonprofit and Voluntary Sector Quarterly, 2003,32 (3) : 616- 634.
9Jones C L, Roberts A A. Management of financial information in charitable organizations:the case of joint-cost allocations [J]. The Accounting Review, 2006, 81 ( 1 ) : 159 - 178.
10Karen K. Audit value and charitable organizations [ J ]. Journal of Accounting and Public Policy, 2009, 28 (2) : 510-524.
