The Impact of Tarnished Auditor Reputation on Nonprofit Income
This study focuses on nonprofit clients of Arthur Andersen and investigates the impact of Andersen's loss of reputation on five charity income sources. We find that Arthur Andersen's loss of reputation does not impact nonprofit income. Our results are robust to alternative definitions of n...
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Published in | International journal of auditing Vol. 16; no. 2; pp. 130 - 146 |
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Main Authors | , |
Format | Journal Article |
Language | English |
Published |
Oxford, UK
Blackwell Publishing Ltd
01.07.2012
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Subjects | |
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Abstract | This study focuses on nonprofit clients of Arthur Andersen and investigates the impact of Andersen's loss of reputation on five charity income sources. We find that Arthur Andersen's loss of reputation does not impact nonprofit income. Our results are robust to alternative definitions of nonprofit income including multiple donation and revenue types, as well as organizational characteristics such as year, size, state, industry, organizational age, replacement auditor, and reliance on revenue source. These findings are in contrast to the results reported in for‐profit studies that document the loss of market value suffered by shareholders of Andersen's clients. We believe this contribution has interesting implications for both nonprofit organizations and nonprofit researchers who aim to explore the effect accounting firm reputation plays in the nonprofit sector. |
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AbstractList | This study focuses on nonprofit clients of Arthur Andersen and investigates the impact of Andersen's loss of reputation on five charity income sources. We find that Arthur Andersen's loss of reputation does not impact nonprofit income. Our results are robust to alternative definitions of nonprofit income including multiple donation and revenue types, as well as organizational characteristics such as year, size, state, industry, organizational age, replacement auditor, and reliance on revenue source. These findings are in contrast to the results reported in for-profit studies that document the loss of market value suffered by shareholders of Andersen's clients. We believe this contribution has interesting implications for both nonprofit organizations and nonprofit researchers who aim to explore the effect accounting firm reputation plays in the nonprofit sector. [PUBLICATION ABSTRACT] This study focuses on nonprofit clients of Arthur Andersen and investigates the impact of Andersen's loss of reputation on five charity income sources. We find that Arthur Andersen's loss of reputation does not impact nonprofit income. Our results are robust to alternative definitions of nonprofit income including multiple donation and revenue types, as well as organizational characteristics such as year, size, state, industry, organizational age, replacement auditor, and reliance on revenue source. These findings are in contrast to the results reported in for-profit studies that document the loss of market value suffered by shareholders of Andersen's clients. We believe this contribution has interesting implications for both nonprofit organizations and nonprofit researchers who aim to explore the effect accounting firm reputation plays in the nonprofit sector. Reprinted by permission of Blackwell Publishing This study focuses on nonprofit clients of Arthur Andersen and investigates the impact of Andersen's loss of reputation on five charity income sources. We find that Arthur Andersen's loss of reputation does not impact nonprofit income. Our results are robust to alternative definitions of nonprofit income including multiple donation and revenue types, as well as organizational characteristics such as year, size, state, industry, organizational age, replacement auditor, and reliance on revenue source. These findings are in contrast to the results reported in for‐profit studies that document the loss of market value suffered by shareholders of Andersen's clients. We believe this contribution has interesting implications for both nonprofit organizations and nonprofit researchers who aim to explore the effect accounting firm reputation plays in the nonprofit sector. |
Author | Harris, Erica E. Krishnan, Jagan |
Author_xml | – sequence: 1 givenname: Erica E. surname: Harris fullname: Harris, Erica E. organization: Rutgers University-Camden – sequence: 2 givenname: Jagan surname: Krishnan fullname: Krishnan, Jagan email: krish@temple.edu organization: Temple University |
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Snippet | This study focuses on nonprofit clients of Arthur Andersen and investigates the impact of Andersen's loss of reputation on five charity income sources. We find... |
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SubjectTerms | Accounting firms Auditing auditor reputation Auditors Charities Corporate image Customers donations Financial loss Income Income determination Market economy Nonprofit Nonprofit organizations Organizational structure Reputation management Reputations revenues Studies |
Title | The Impact of Tarnished Auditor Reputation on Nonprofit Income |
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