Board governance issues with not-for-profit organizations: knowledge of financial statements and assurance received

• Main Author: Hayes, Derrick
• Format: Text
• Language: English
• Published: Atlantic Schools of Business 2010
• Subjects: Nonprofit organizations > Nova Scotia > Cape Breton Island; Corporate governance > Nova Scotia > Cape Breton Island; Breton Island
• Online Access: http://library2.smu.ca/bitstream/handle/01/25407/asb_proceedings_2010.pdf#page=649; http://library2.smu.ca/xmlui/handle/01/25638

Cape Breton not-for-profits are trying to find what amount of adherence to the guidance contained in the Sarbanes-Oxley Act of 2002 is necessary to ensure their organizations are accountable and transparent to their stakeholders. I will explore what financial reports are presented to the boards and...