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Promoting charity accountability: understanding disclosure of serious incidents

Author

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  • Diarmuid McDonnell
  • Alasdair C. Rutherford

Abstract

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 serious incidents that may threaten their organisation. Financial loss, fraud and theft, and personal behavior account for a majority of serious incidents reported. Larger, older organisations that have previously been subject to a regulatory investigation are more likely to report serious incidents. However, it is smaller, younger charities where the regulator perceives there to be greater risk of organisational demise arising from the incident.HIGHLIGHTS Financial loss, fraud/theft, and personal behaviour most common incidents reported. A clear link between the type of incident and the regulator's response. Larger, older charities previously subject to an investigation more likely to report. Regulator identifies a greater risk of organisational demise for smaller charities. Deeper understanding of the size and distribution of risk in the charity sector.

Suggested Citation

  • Diarmuid McDonnell & Alasdair C. Rutherford, 2019. "Promoting charity accountability: understanding disclosure of serious incidents," Accounting Forum, Taylor & Francis Journals, vol. 43(1), pages 42-61, January.
    • Handle: RePEc:taf:accfor:v:43:y:2019:i:1:p:42-61
    DOI: 10.1080/01559982.2019.1589903
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    Cited by:

    1. Laura Girella & Paola Dameri, 2019. "Putting integrated reporting where it was not: The case of the not-for-profit sector," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 111-140.
    2. Jurgen Willems & Lewis Faulk, 2019. "Does voluntary disclosure matter when organizations violate stakeholder trust?," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 2(1).
    3. Cristina Ortega-Rodríguez & Ana Licerán-Gutiérrez & Antonio Luis Moreno-Albarracín, 2020. "Transparency as a Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review," Sustainability, MDPI, vol. 12(14), pages 1-22, July.
    4. Antonio Luis Moreno-Albarracín & Ana Licerán-Gutierrez & Cristina Ortega-Rodríguez & Álvaro Labella & Rosa M. Rodríguez, 2020. "Measuring What Is Not Seen—Transparency and Good Governance Nonprofit Indicators to Overcome the Limitations of Accounting Models," Sustainability, MDPI, vol. 12(18), pages 1-20, September.
    5. Phillips Susan D., 2019. "Putting Humpty Together Again: How Reputation Regulation Fails the Charitable Sector," Nonprofit Policy Forum, De Gruyter, vol. 10(4), pages 1-11, December.

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