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- Title
THE ADOPTION OF DOCUMENT RETENTION POLICY IN NON PROFIT ORGANIZATIONS.
- Authors
Branson, Leonard; Buxton, Mark; Canny, Megan
- Abstract
In response to the accounting scandals in the United States, Congress passed the Sarbanes- Oxley (SOX) Act of 2002. In an attempt to cover up their fraud, employees of Enron destroyed many documents that would have provided evidence of the full extent of the fraud. One of the provisions of SOX related to document retention by companies. One of the questions that came out of SOX was whether nonprofit organizations needed to abide by the same accounting regulations. Over the past few years, more and more nonprofit organizations have adopted practices to be in conformity with SOX Act. The objective of this study was to determine whether certain factors influence the adoption of a written document retention and destruction policy by nonprofit organizations. The results of this study suggest that only organizational size as measured by total revenue has a significant effect on whether a nonprofit organization adopts a document retention policy.
- Subjects
NONPROFIT organizations -- Government policy; RECORDS management; BUSINESS size; EMPLOYEES; CORPORATE corruption
- Publication
International Journal of Business, Accounting & Finance, 2015, Vol 9, Issue 2, p64
- ISSN
1936-699X
- Publication type
Article