Research Handbook on Nonprofit Accounting

Edited by Daniel Tinkelman, Professor of Accounting, Koppelman School of Business, Brooklyn College of the City University of New York and Linda M. Parsons, Professor of Accounting, Culverhouse School of Accountancy, University of Alabama, US

• Contents:1 Introduction to accounting research on nonprofit organizations 1Linda M. Parsons and Daniel TinkelmanPART I FINANCIAL ACCOUNTING AND REPORTING2 Donor use of nonprofit financial information 12Saleha B. Khumawala and Arpita A. Shroff3 Nonprofit accounting choice 36Thad D. Calabrese and Anubhav Gupta4 Misuse, misunderstanding and misinterpretation of nonprofitaccounting information 57Jesse D. Lecy, Elizabeth A.M. Searing and Tianyi Li5 Misleading financial reporting in nonprofit organizations 80Qianhua “Q” Ling and Andrea Alston Roberts6 Predicting nonprofit organizations’ financial distress 97John M. Trussel7 Nonprofit performance measurement 117Colleen M. Boland and Erica E. Harris8 Measuring volunteer inputs: telling the whole story 133Laurie Mook9 A window on the world of nonprofit accounting research 154Oonagh B. Breen, Carolyn Cordery and Danielle McConvillePART II OVERSIGHT OF NONPROFIT ORGANIZATIONS10 Auditing nonprofit entities 174Randal J. Elder and Alfred A. Yebba11 Governance of nonprofit organizations 192Christine Petrovits and Michelle Higgins Yetman12 The impact of regulation and monitoring on nonprofit organizations 214Daniel G. Neely, Gregory D. Saxton and Gajindra Maharaj13 The taxation of nonprofit organizations: academic research and theunrelated business income tax 231Robert J. Yetman14 Encouraging not-for-profit accounting research that informs standardsetting: a FASB-ulous opportunity 248Jeffrey D. Mechanick and Tammy R. WaymirePART III SPECIAL TOPICS IN NONPROFIT ACCOUNTING15 Accounting research on colleges and universities 269Mary Fischer16 Healthcare accounting research 291Ge Bai, Satish Joshi and Ranjani Krishnan17 Private foundations: past research and future opportunities 316Arthur Allen and Brian McAllisterPART IV FINDING AND USING DATA18 Empirical archival data sources and data issues for nonprofit accountingresearch 339Nancy Chun Feng and Janet S. Greenlee19 Examining nonprofit accounting using behavioral research methods 360Steve Buchheit, Linda M. Parsons and Kyle A. Smith20 Descriptive nonprofit accounting research 381Linda M. Parsons and Daniel Tinkelman21 New data sources in nonprofit accounting and finance research 403John G. McNutt22 Not-for-profit financial statements: data sources by state 422Tammy R. Waymire and Jeffrey D. MechanickIndex

‘Overall, this Research Handbook is recommended for graduate students and researchers new to nonprofit financial accounting. Most chapters include a helpful review of seminal literature and clearly indicate gaps in the literature that it would be helpful to fill. Readers studying the USA will find these resources to be comprehensive.’