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Annual Reports of Non-profit Organizations (NPOs): An Analysis 被引量:4

Annual Reports of Non-profit Organizations (NPOs): An Analysis
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出处 《Journal of Modern Accounting and Auditing》 2013年第2期183-192,共10页 现代会计与审计(英文版)
关键词 非营利组织 年度报告 慈善机构 信息披露 监管机构 会计准则 马来西亚 财务报表 annual reports, charity, non-profit organizations (NPOs), religious
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  • 1American Institute of Certified Public Accountants [AICPA], Association of Certified Fraud Examiners [ACFE], Financial Executives International [FEI], Information Systems Audit and Control Association [ISACAj, Institute of Internal Auditors [IIA], Institute of Management Accountants [IMA], & Society for Human Resource Management [SHRM]. (2002). Management antifraud programs and controls: Guidance to help prevent and deter fraud.
  • 2Asian Development Bank. (2004). Asian development outlook 2004 update. Manila.
  • 3Association of Certified Fraud Examiners [ACFE] & American Institute of Certified Public Accountants [AICP A]. (2002). Fraud prevention check up: How fraud hurts you and your organization. The Association of Certified Examiners.
  • 4Association of Certified Fraud Examiners [ACFE]. (2008). The Association of Certified Fraud Examiners' 2008 Report to the nation on occupational fraud and abuse.
  • 5Bierstaker, J. L., Brody, R. D., & Pacini, C. (2006). Accountants' perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5), 520-535.
  • 6Bishop, T. J. F. (2004). Preventing, deterring, and detecting fraud: What works and what doesn't. Journal of Investment Compliance, 5(2), 120-127.
  • 7Carpenter, B. W., & Mahoney, D. P. (2001, April). Analyzing organizational fraud. Internal Auditor, 33-38.
  • 8Coenen, T. (2008). The wide-reaching impact of financial statement fraud. Retrieved September 17, 2008 from http://www.sequenceinc.com/index. php?option=com _ content&view=article& id=41 :the-wide-reaching-impact -of- financial-st atement-fraud.
  • 9Green Book. (2006). The Green Book: Enhancing board effectiveness. Putrajaya Committee GLC High Performance. Hair, J. F. J., Money, A H., Samouel, P., & Page, M. (2007). Research methods for business. John Wiley and Sons, Inc .. Hemraj, M. B. (2004). Preventing corporate scandals. Journal of Financial Crime, 11(3),268-276.
  • 10Hillison, W., Pacini, C., & Sinason, D. (1999). The internal auditor as fraud-buster. Managerial Auditing Journal, 14(7), 351-362.

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