... may choose an auditor based on co-ethnicity between the financial manager and audit partner. We conduct our study using data from the US not-for-profit (NFP) sector. While our research question is relevant to all audited organizations, this question assumes additional importance in the NFP sector...

...Tyge-F. Kummer; Kishore Singh; Peter Best Purpose – The purpose of this study is to investigate the effectiveness of fraud detection instruments in not-for-profit (NFP) organizations. Not-for-profit organizations rely on trust and volunteer support. They are often small in size and do not have...