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Erica E Harris

Biographic Data

ID8940395
NAMEErica E Harris
GIVEN NAMESErica E
FAMILY NAMEHarris
SIGNATUREHARRIS E E
AFFILIATIONSFlorida International University, Miami, FL, USA
VERIFIEDNo
TOTAL WORKS4
TOTAL CITATIONS0
WORKS AS AUTHOR4
WORKS AS EDITOR0
FIRST PUBLICATION YEAR2017
LATEST PUBLICATION YEAR2025
H-INDEX0
  • Voluntary Adoption of Recommended Reporting Practices

    Karen-Ann Dwyer, Erica Harris et al.•ARTICLE•European Accounting Review•2025

    The UK Financial Reporting Council’s Charities Statement of Recommended Practice (SORP) provides a detailed nonprofit financial reporting framework for both the UK and Ireland. While adoption is mandatory in the UK, the Irish nonprofit sector currently operates under a voluntary financial reporting system. Using a sample of 23,124 nonprofit year observations for 6,593 unique Irish nonprofit organizations, we examine the determinants and funding c…

  • The Association of Female Leaders with Donations and Operating Margin in Nonprofit Organizations

    Open Access•Veena L Brown, Erica Harris et al.•ARTICLE•Journal of Business Ethics•2023

  • Are Foreign Donors Good Monitors

    Hsihui Chang, Erica Harris et al.•ARTICLE•European Accounting Review•2023

    This paper examines whether and how foreign institutional donors play a monitoring role in the nonprofit sector. By analyzing 2567 Chinese nonprofit foundations from 2005 to 2014, we find that foundations with foreign institutional donors are associated with higher quality reporting. The effect is more pronounced for nonprofit foundations without established monitors in the form of large domestic donors, sophisticated donors, or national governme…

  • Nonprofit lobby expense reporting

    Open Access•Erica Harris, Erica E Harris et al.•ARTICLE•Journal of Public Budgeting…•2017

    We investigate the determinants and consequences of nonprofit lobbying activity by analyzing 501(c)(3) nonprofit lobbying choices as reported on the primary tax form, Form 990. Under the Internal Revenue Code (IRC), nonprofits may lose their tax exempt status if they engage in a substantial amount of lobbying. We examine lobbying choices across three dimensions: (1) the test used to determine whether lobbying activities are substantial (i.e., mak…

No prominent works on this page.

  • Nonprofit lobby expense reporting

    Open Access•Erica Harris, Erica E Harris et al.•ARTICLE•Journal of Public Budgeting…•2017

    We investigate the determinants and consequences of nonprofit lobbying activity by analyzing 501(c)(3) nonprofit lobbying choices as reported on the primary tax form, Form 990. Under the Internal Revenue Code (IRC), nonprofits may lose their tax exempt status if they engage in a substantial amount of lobbying. We examine lobbying choices across three dimensions: (1) the test used to determine whether lobbying activities are substantial (i.e., mak…

  • The Association of Female Leaders with Donations and Operating Margin in Nonprofit Organizations

    Open Access•Veena L Brown, Erica Harris et al.•ARTICLE•Journal of Business Ethics•2023

  • Are Foreign Donors Good Monitors

    Hsihui Chang, Erica Harris et al.•ARTICLE•European Accounting Review•2023

    This paper examines whether and how foreign institutional donors play a monitoring role in the nonprofit sector. By analyzing 2567 Chinese nonprofit foundations from 2005 to 2014, we find that foundations with foreign institutional donors are associated with higher quality reporting. The effect is more pronounced for nonprofit foundations without established monitors in the form of large domestic donors, sophisticated donors, or national governme…

  • Voluntary Adoption of Recommended Reporting Practices

    Karen-Ann Dwyer, Erica Harris et al.•ARTICLE•European Accounting Review•2025

    The UK Financial Reporting Council’s Charities Statement of Recommended Practice (SORP) provides a detailed nonprofit financial reporting framework for both the UK and Ireland. While adoption is mandatory in the UK, the Irish nonprofit sector currently operates under a voluntary financial reporting system. Using a sample of 23,124 nonprofit year observations for 6,593 unique Irish nonprofit organizations, we examine the determinants and funding c…

Business (4 works) · Economics (4 works) · Nonprofit Sector and Volunteering (4 works) · Accounting (3 works) · Nonprofit Sector (3 works) · Political science (3 works) · Marketing (2 works) · Nonprofit organization (2 works) · Public economics (2 works) · Public Policy and Administration Research (2 works)

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