Legal regulation of financial reporting of charities as a factor preventing fraud

• Autorzy: Waniak-Michalak, Halina

Abstrakty

EN

Many charities suffer in their activity from internal and external frauds. These frauds influence negatively the reputation of the organization and the future dona-tions.The aim of the article is to answer the question if the requirement to publish fi-nancial statements can prevent members of such organizations from committing frauds and hiding information that is important for stakeholders.

Słowa kluczowe

EN

organizacje filantropijne; publikacja sprawozdań; Charities

• Wydawca: Stowarzyszenie Księgowych w Polsce
• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2010
• Tom: 2010(59(115))
• Strony: 157-174

Twórcy

autor

Waniak-Michalak, Halina