The Sarbanes - Oxley Act: More Bark Than Bite for Nonprofits
Based on a survey of a representative sample of nonprofit organizations, this article explores the impact of the Sarbanes–Oxley Act (SOX) on the nonprofit sector. The study addresses two questions: What is the level of SOX adoption by nonprofit organizations? and How do we explain variations in the adoption level of SOX? Using Poisson regression models, our study finds that the level of SOX adoption in nonprofit organizations is determined to a large extent by nonprofit organizations’ accountability and transparency structure prior to SOX. When this factor is taken into account, contrary to previous studies, the level of SOX adoption by nonprofits is modest. In addition to the existing accountability structure, important variables in the statistical explanation of SOX adoption include CEOs’ familiarity with SOX, attitudes of nonprofit CEOs toward SOX, and organization size.
The author analyzes which characteristics of the political system created under Putin have and have not changed since Medvedev became president. He considers the likely impact of the economic crisis.
The book contains a huge number of articles deducated to the present problems of state, regional. municipal governance. The analysis of international and domestic practice of governance discussed.
Institutional balance in Europe, issues of governance
These Proceedings represent the work of contributors to the 14th European Conference on Management Leadership and Governance, ECMLG 2018, hosted this year by the HU University of Applied Sciences, Utrecht, Netherlands on 18 - 19 October 2018. ECMLG is a well established platform for individuals to present their research findings, display their work in progress and discuss conceptual advances in many different branches of Management, Leadership and Governance. At the same time it provides an important opportunity for members of the community to come together with peers, share knowledge and exchange ideas. The conference is generally attended by participants from more than 35 countries and attracts an interesting combination of academic scholars, practitioners and individuals who are engaged in various aspects of management, leadership and governance