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Charities Regulation' presented by Dr Carolyn Cordery on 13 Feb 2013

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  • Cordery, Carolyn

Abstract

Internationally, there has been a steady increase in the number of countries instigating charity regulation. Public interest theory suggests that regulation increases organisational transparency, protects (or encourages) a competitive market, and leads to a distribution of resources which is in the public interest. While these arguments may explain charity regulation, the cost of compliance can be an issue for small and medium-sized charities. Therefore regulators tend to take a light-handed approach to small and medium charities' information provision. This seminar discusses the impact of light-handed enforcement on small and medium charities' reporting, analysing the financial reporting practices of these charities registered with the New Zealand Charities Commission against the Charities Act requirements. I also discuss how the regulators activities might impact future reporting practices of charities.

Suggested Citation

  • Cordery, Carolyn, 2013. "Charities Regulation' presented by Dr Carolyn Cordery on 13 Feb 2013," Working Paper Series 19285, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    • Handle: RePEc:vuw:vuwcsr:19285
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    File URL: https://ir.wgtn.ac.nz/handle/123456789/19285
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