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
收藏
页码：443 / 450
页数：8
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