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This research uses data from 2,470 not-for-profit-organizations (NFPOs) to examine the impact of organization size, risk, and complexity on monitoring costs in the NFP sector. OLS regression analysis indicate that monitoring costs are higher for (a) larger NFPOs, (b) NFPOs subject to the Single Audit Act, 8 NFPOs having larger amounts of assets tied up in receivables and inventories, (d) NFPOs spending a larger percentage of their expenses on program support services, and (e) NFPOs providing higher compensation to their officers and directors. In addition, some NFPOs such as schools and hospitals are associated with higher monitoring costs.

While much of the accounting literature that addresses gender issues has focused on womens' desires for more familial benefits such as flexible working hours and child care, this study documents results illustrating fundamental differences between women and men on issues of value. In it, female and male auditors were asked to respond to their perceptions of the practice of lowballing. Women felt that the practice was less acceptable than men did and also agreed significantly more often that lowballing is a violation of the independence in appearance clause of the Code of Professional Conduct.

To determine if the anticipation of an initial audit affects an individual's accuracy in preparing vouchers – an accounting task – in a business environment.

A laboratory setting was chosen to maintain greater control over the variables influencing an individual's performance of a typical accounting activity.

The results of the analyses indicated that anticipation of the audit does influence accuracy of performance of the participants, who made a statistically significant smaller number of errors than their counterparts not anticipating an audit. The research design involved varying the content and source of the communications which subjects received describing the purpose and conduct of the audit. The subjects chosen for the experiment were 90 College of Business and Economics students.

The study uses students to surrogate for internal audit personnel and it is based in the USA, which may limit its usefulness elsewhere.

The results of this study indicate that management should continue or consider using an audit as a component of its overall control system. Further, they should be as forthcoming as possible concerning the scope of the audit since study results indicate that employees are inclined to focus on management‐provided measurement points.

This paper helps fill a void in the literature as to whether audits improve performance.

The purpose of this paper is to evaluate the continued adherence to “standing” rules of thumb for the percentage of pre-retirement income which should be available to retirees.

An analysis of census data to determine both the cause and magnitude of the debt load which retirees are carrying into their post-working years.

The “standing” rules of thumb appear to provide less than adequate levels of income for retirees to service their continuing debt load which they have chosen to carry into their retirement years.

Census data are subject to the accuracy of “captured information” provided by the surveyed individuals. In this case, the information captured is consistent with generally reported data on the sufficiency of retirement income.

Financial planners need to “get the word out early” that individuals need to consider earlier/greater funding of their anticipated retirement income.

Rising retirees may be “precluded” from retiring as anticipated because of the insufficiency of the replacement income they will have during their retirement years.

Detailed census data have not been reviewed in detail with a focus on “individual debt load” as we have performed in this research study.

The purpose of this paper is to provide a historical perspective and going-forward assessment of the importance of private mortgage insurance (PMI) entities in the residential-lending landscape in the USA.

Financial data from the PMI entities and federal income tax data were analyzed to comment on the importance of the PMI entities in the historical and current mortgage-lending environment.

PMI entities played a critical role in expanding the population of mortgage candidates for financial institutions. Through the guarantees offered by PMI entities, financial institutions granted loans to individuals who otherwise would not have qualified for mortgages.

No prior research has assessed the overall historical role played by these primary PMI entities.