Financial Reporting Stocktake: An Assessment of Accountability through Charities’ Filings on New Zealand’s Charities Register.

This research has: not been formally reviewed for publication by academics at a university

Summary | Whakaturanga: This research was undertaken to assess the veracity of financial filings at the Charities Commission by charities which are “small” (expenditure less than ,000 pa) or “medium”-sized (expenditure between ,000 and ,000,000 pa). The research found a very high number of errors in the filings. While some errors and omissions were of a minor nature, 49% of these charities’ filings required corrections.

Creator | Kaihanga: Carolyn Cordery and Kapil Patel

Year of creation | Tau (4 digits): 2011

Publisher | Kaiwhakaputa: Victoria University

Creative Commons licence: Attribution-NonCommercial-NoDerivatives CC BY-NC-ND

Bibliographic citation | Whakapuakanga: Cordery, CJ & Patel, K. Financial Reporting Stocktake: An Assessment of Accountability through Charities’ Filings on New Zealand’s Charities Register. A report for Ministry of Economic Development, Accounting Standards Review Board and Charities Commission.

Keywords | Kupu (type keywords, separate with commas): Charity reporting

Main language | Reo matua: English

Submitter’s Rights | Nga tika o te kaituku: I am the author / creator of this resource

Financial Reporting Stocktake.pdf (1 MB)

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