Zum Stand von externen Prüfungen und internen Kontrollmechanismen in Non-Profit Organisationen – Eine Untersuchung gemeinnütziger Kapitalgesellschaften

Martina Köster, Michael Brandau, Andreas Hoffjan and André Jungen

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 2017, vol. 40, issue 2-3, 91-112

Abstract: Non-profit corporations increasingly render public and caritative services and simultaneously perform for-profit economic activities in associated business divisions and subsidiaries. Based on a German sample and a multi-stakeholder perspective, we analyse the influence external audits and internal control systems have on a non-profit corporation and the associated tax benefits. Our findings demonstrate that tax authorities have neglected to carry out audits of nonprofit corporations in the past, even though these organizations cooperate intensively with private sector audit companies. Internal control systems are regarded as important information and management mechanisms, non-profit corporations need to further develop management control, internal audit and compliance functions to achieve effective corporate governance.

Date: 2017
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.nomos-elibrary.de/10.5771/0344-9777-2017-2-3-91 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nms:zoegun:10.5771/0344-9777-2017-2-3-91

Ordering information: This journal article can be ordered from
Nomos Verlagsgesellschaft mbH & Co. KG, Waldseestraße 3-5, 76530 Baden-Baden, Germany
https://www.nomos-sh ... w.aspx?product=10360

DOI: 10.5771/0344-9777-2017-2-3-91

Access Statistics for this article

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen is currently edited by Prof. Dr. Frank Schulz-Nieswandt, Universität Köln (geschäftsführend), Prof. Dr. Thomas Lenk, Universität Leipzig, Prof. Dr. Holger Mühlenkamp, Deutsche Universität für Verwaltungswissenschaften Speyer, Prof. Dr. Johann Christian Pielow, Ruhr-Universität Bochum, Prof. Dr. Christina Schaefer, Helmut Schmidt Universität, Universität der Bundeswehr Hamburg, Prof. Dr. Ludwig Theuvsen, Georg-Augustin-Universität Göttingen and Prof. Dr. Dieter Kurt Tscheulin, Albert-Ludwigs-Universität Freiburg

More articles in ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen from Nomos Verlagsgesellschaft mbH & Co. KG
Bibliographic data for series maintained by Nomos Verlagsgesellschaft mbH & Co. KG ().