Incidence and perceptions of “qualified” accounts filed by small charities

KEMP, Juliet H and MORGAN, Gareth (2019). Incidence and perceptions of “qualified” accounts filed by small charities. Accounting forum, 43 (1), 62-84.

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Abstract

Charities filing accounts with the Charity Commission for England and Wales have been asked since 2014 whether their accounts are qualified. It was found that 96% of charities (£100k-250k income) stating that their accounts were qualified had mis-answered the question. This was explored further with charity personnel and funders supporting small charities: the notion of qualified accounts was found to be misunderstood both by operational charities and by their funders. This raises issues regarding use of data on the Charity Commission’s Register and for charity regulation, as the Commission indicates that qualified reports are a trigger for possible regulatory investigation.

Item Type:	Article
Research Institute, Centre or Group - Does NOT include content added after October 2018:	Sheffield Business School Research Institute > Ethical Organisations
Departments - Does NOT include content added after October 2018:	Sheffield Business School > Department of Management
Identification Number:	https://doi.org/10.1080/01559982.2019.1589902
Page Range:	62-84
Depositing User:	Gareth Morgan
Date Deposited:	03 Aug 2018 13:09
Last Modified:	18 Mar 2021 02:47
URI:	https://shura.shu.ac.uk/id/eprint/22175

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