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

• Authors: Waniak-Michalak, Halina

Abstracts

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.

Keywords

EN

organizacje filantropijne; publikacja sprawozdań; Charities

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2010
• Volume: 2010(59(115))
• Pages: 157-174

Contributors

author

Waniak-Michalak, Halina