Matches in SemOpenAlex for { <https://semopenalex.org/work/W2777672271> ?p ?o ?g. }
Showing items 1 to 100 of
100
with 100 items per page.
- W2777672271 endingPage "46" @default.
- W2777672271 startingPage "27" @default.
- W2777672271 abstract "ABSTRACT Our study examines assurance and attestation practices of the Charleston Orphan House from 1790 to 1825 and represents a response to Alchian and Demsetz's (1972) call for research into the nature of stewardship and agency costs among nonprofits by providing evidence of the largely unexplored early American practices (Moussalli 2008; Sargiacomo and Gomes 2011). We document the origins of the assurance and attestation techniques used to legitimize the Charleston Orphan House and to minimize the agency costs faced by its public and private funders. We find that assurance and attestation practices were reflected in the routine publication of the Committee on Accounts reports that served as vital elements of a governance structure that enabled the municipality and philanthropists to monitor the financial condition of the institution. These oversight efforts helped minimize agency costs that naturally arose between the Orphan House and resource providers, making it possible for the City of Charleston and private funders to efficiently allocate limited resources to mitigate social costs of managing the post-revolutionary orphan problem. Our findings provide new insights into early assurance and attestation practices and support Alchian and Demsetz's (1972) conjecture that nonprofits face similar economic motivations for utilizing financial reporting, auditing, and attestation as monitoring mechanisms as do their profit-seeking counterparts." @default.
- W2777672271 created "2018-01-05" @default.
- W2777672271 creator A5021062537 @default.
- W2777672271 creator A5044155203 @default.
- W2777672271 date "2017-12-01" @default.
- W2777672271 modified "2023-09-24" @default.
- W2777672271 title "Auditing, Attestation, and Financial Reporting for an Early American Charity" @default.
- W2777672271 cites W1563389553 @default.
- W2777672271 cites W169572102 @default.
- W2777672271 cites W1965278510 @default.
- W2777672271 cites W1970259794 @default.
- W2777672271 cites W1974918799 @default.
- W2777672271 cites W2002368478 @default.
- W2777672271 cites W2010583753 @default.
- W2777672271 cites W2016311789 @default.
- W2777672271 cites W2031483304 @default.
- W2777672271 cites W2039228363 @default.
- W2777672271 cites W2048672025 @default.
- W2777672271 cites W2051685750 @default.
- W2777672271 cites W2055013323 @default.
- W2777672271 cites W2077673810 @default.
- W2777672271 cites W2144857052 @default.
- W2777672271 cites W2165983118 @default.
- W2777672271 cites W2169787368 @default.
- W2777672271 cites W2507818458 @default.
- W2777672271 cites W2528827847 @default.
- W2777672271 cites W2625876616 @default.
- W2777672271 cites W2626546236 @default.
- W2777672271 cites W2634071513 @default.
- W2777672271 cites W2653892964 @default.
- W2777672271 cites W2731125413 @default.
- W2777672271 cites W2731785025 @default.
- W2777672271 cites W2731907368 @default.
- W2777672271 cites W2752617332 @default.
- W2777672271 cites W3125898175 @default.
- W2777672271 cites W3148724348 @default.
- W2777672271 cites W4238779927 @default.
- W2777672271 cites W4298413470 @default.
- W2777672271 cites W4313728192 @default.
- W2777672271 cites W600732473 @default.
- W2777672271 cites W1977173095 @default.
- W2777672271 doi "https://doi.org/10.2308/aahj-10536" @default.
- W2777672271 hasPublicationYear "2017" @default.
- W2777672271 type Work @default.
- W2777672271 sameAs 2777672271 @default.
- W2777672271 citedByCount "0" @default.
- W2777672271 crossrefType "journal-article" @default.
- W2777672271 hasAuthorship W2777672271A5021062537 @default.
- W2777672271 hasAuthorship W2777672271A5044155203 @default.
- W2777672271 hasConcept C10138342 @default.
- W2777672271 hasConcept C108170787 @default.
- W2777672271 hasConcept C120757647 @default.
- W2777672271 hasConcept C121955636 @default.
- W2777672271 hasConcept C144024400 @default.
- W2777672271 hasConcept C144133560 @default.
- W2777672271 hasConcept C17744445 @default.
- W2777672271 hasConcept C199521495 @default.
- W2777672271 hasConcept C199539241 @default.
- W2777672271 hasConcept C2777950569 @default.
- W2777672271 hasConcept C36289849 @default.
- W2777672271 hasConcept C36673458 @default.
- W2777672271 hasConcept C39389867 @default.
- W2777672271 hasConcept C39549134 @default.
- W2777672271 hasConcept C94625758 @default.
- W2777672271 hasConceptScore W2777672271C10138342 @default.
- W2777672271 hasConceptScore W2777672271C108170787 @default.
- W2777672271 hasConceptScore W2777672271C120757647 @default.
- W2777672271 hasConceptScore W2777672271C121955636 @default.
- W2777672271 hasConceptScore W2777672271C144024400 @default.
- W2777672271 hasConceptScore W2777672271C144133560 @default.
- W2777672271 hasConceptScore W2777672271C17744445 @default.
- W2777672271 hasConceptScore W2777672271C199521495 @default.
- W2777672271 hasConceptScore W2777672271C199539241 @default.
- W2777672271 hasConceptScore W2777672271C2777950569 @default.
- W2777672271 hasConceptScore W2777672271C36289849 @default.
- W2777672271 hasConceptScore W2777672271C36673458 @default.
- W2777672271 hasConceptScore W2777672271C39389867 @default.
- W2777672271 hasConceptScore W2777672271C39549134 @default.
- W2777672271 hasConceptScore W2777672271C94625758 @default.
- W2777672271 hasIssue "2" @default.
- W2777672271 hasLocation W27776722711 @default.
- W2777672271 hasOpenAccess W2777672271 @default.
- W2777672271 hasPrimaryLocation W27776722711 @default.
- W2777672271 hasRelatedWork W2112404736 @default.
- W2777672271 hasRelatedWork W2381327865 @default.
- W2777672271 hasRelatedWork W2383419340 @default.
- W2777672271 hasRelatedWork W2388609409 @default.
- W2777672271 hasRelatedWork W2753599402 @default.
- W2777672271 hasRelatedWork W2888034390 @default.
- W2777672271 hasRelatedWork W3119521567 @default.
- W2777672271 hasRelatedWork W3122100884 @default.
- W2777672271 hasRelatedWork W3122722293 @default.
- W2777672271 hasRelatedWork W4312217078 @default.
- W2777672271 hasVolume "44" @default.
- W2777672271 isParatext "false" @default.
- W2777672271 isRetracted "false" @default.
- W2777672271 magId "2777672271" @default.
- W2777672271 workType "article" @default.