出版社：International Association for Computer Information Systems
摘要：The Sarbanes - Oxley act attempted to reform public sector organizations that suffered from a series of scandal ous failures in the late 1990's; this legislation however, did not apply to the nonprofit sector. Following several high - profile scandals, surrounding nonprof it sector organizations between 1996 and 2002, congressional lawmakers led an unsuccessful attempt to extend the Sarbanes - Oxley act to the nonprofit sector. Using the regulatory power of the IRS (Internal Revenue Service) a redesigned Form 990, "Return of Organizat ion Exempt f rom Income Tax," has emerged as a means to enhance the transparency and accountability of n onprofit sector organizations. B ased upon the principles of the Sarbanes - Oxley act the revised F orm 990 is, perhaps too onerous and expensive for small and midsized nonprofit organizations to implement due to the low reporting thresholds of this new regulation. Anecdotal evidence indicates that s uch a low reporting thr eshold negatively impacts small and mid sized nonprofit organizations. T he research carried out in this study sought to discover what impact the revised IRS Form 990 has h ad on nonprofit governance, the degree to which the nonprofit sector has adopted the se control mechanisms outlined in this revised regulation and the application of these " best practices " for effective decision making policies
关键词：Sarbanes ; - ; Oxley ; ; Act ; ; IRS Form 990 ; ; nonprofit sector; business ; ; best ; practices
