Service performance assurance for small charities: Experiences from New Zealand

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dc.citation.issue4
dc.citation.volume27
dc.contributor.authorXu G
dc.contributor.authorYang C
dc.date.accessioned2024-06-17T03:21:26Z
dc.date.available2024-06-17T03:21:26Z
dc.date.issued2023-10
dc.description.abstractSmall charities in New Zealand are leading the way in service performance reporting and assurance, providing a unique context for exploring the existing practices and challenges. This study investigates small charities' assurance practices based on a content analysis of the performance reports of 120 small registered charities. We found that many small charities have complied with the assurance and reporting requirements of service performance information. However, their reported outcomes and outputs may not be significant, understandable, or sufficient. Auditors exhibit high tolerance towards these issues because of the subjectivity, auditability and materiality related to service performance information. Our study provides preliminary insights on service performance assurance for small charities, which presumably will continue evolving and hopefully improving. However, there is a concern that some charities and assurance practitioners view service performance assurance as a compliance exercise, which does little to improve accountability and transparency in the charity sector.
dc.description.confidentialfalse
dc.edition.editionOctober 2023
dc.format.pagination190-207
dc.identifier.citationXu G, Yang C. (2023). Service performance assurance for small charities: Experiences from New Zealand. International Journal of Auditing. 27. 4. (pp. 190-207).
dc.identifier.doi10.1111/ijau.12307
dc.identifier.eissn1099-1123
dc.identifier.elements-typejournal-article
dc.identifier.issn1090-6738
dc.identifier.urihttps://mro.massey.ac.nz/handle/10179/69871
dc.languageEnglish
dc.publisherJohn Wiley and Sons Ltd
dc.publisher.urihttps://onlinelibrary.wiley.com/doi/10.1111/ijau.12307
dc.relation.isPartOfInternational Journal of Auditing
dc.rights(c) 2023 The Author/s
dc.rightsCC BY-NC-ND 4.0
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectnon-financial assurance
dc.subjectservice performance information
dc.subjectsmall charities
dc.titleService performance assurance for small charities: Experiences from New Zealand
dc.typeJournal article
pubs.elements-id460889
pubs.organisational-groupOther
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