The purpose of this article is to present a framework to understand transparency in the third
sector and then to explore the main research streams regarding the disclosure of information …

Issues of accountability, legitimacy and trust have remained at the forefront of debate
surrounding non‐profit organisations and their activities. The purpose of this study is to …

This paper provides empirical evidence which informs contemporary debates on develo**
international financial reporting standards for not‐for‐profit organisations (NPOs). Drawing …

Internationally, there are strong calls for charities' formal annual reporting to include non-
financial performance information. Without the international standards common in other …

Purpose This study aims to examine whether and how voluntary accounting disclosures can
repair individual donors' trust in a charity after negative events. Design/methodology …

Charities are under increasing pressure to be accountable. Using a novel dataset, we
provide the first analysis of the characteristics of charities voluntarily disclosing details of …

Financial reporting is an important aspect of not-for-profit organisations'(NPOs') discharge of
accountability, particularly for donations and funding. Nevertheless, NPO financial reporting …

Charity regulation is increasing internationally, leading to divergent views on what might
constitute “better regulation.” The purpose of a charity regulator and appropriate regulation …

This paper presents a critical analysis of present approaches to studying not-for-profit
performance reporting, and implications of research in this area. Focusing on three …

Do donors seek out potentially adverse information about organizations making fundraising
appeals? Do they react when it is readily available? Do they draw negative inferences when …