NFPOs and their anti-corruption disclosure practices

被引：15

作者：

Islam, Muhammad Azizul ^{[1
]}

Haque, Shamima ^{[1
]}

Gilchrist, David ^{[2
]}

机构：

[1] Queensland Univ Technol, Sch Accountancy, Brisbane, Qld, Australia

[2] Univ Western Australia, Accounting & Finance Discipline, UWA Business Sch, Nedlands, WA, Australia

来源：

PUBLIC MONEY & MANAGEMENT | 2017年 / 37卷 / 06期

关键词：

Accountability; corruption; fraud; governance; not-for-profit organizations;

D O I：

10.1080/09540962.2017.1316133

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

Major Australian overseas aid not-for-profit organizations (NFPOs) were found lacking in their disclosures of anti-corruption measures. The authors conclude that this is due to a break down in regulatory oversight as a result of a lack of mandatory reporting standards. The key lesson from this paper is that there is a need for significant improvement in anti-corruption regulations, and the associated disclosure practices within the NFPO sector.

引用

页码：443 / 450

页数：8

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