Do Better-Performing Nongovernmental Organizations Report More Accurately? Evidence from Financial Accounts in Uganda
Bibliographic Data
| ID | 4362805 |
|---|---|
| Authors | Canh Thien Dang (0000-0002-1513-5595, London School of Economics and Political Science), Ronelle Burger (0000-0003-2463-5265, Stellenbosch University), Trudy Owens (0000-0001-8676-2919, University of Nottingham) |
| Year | 2021 |
| Volume | 69 |
| Issue | 2 |
| Pages | 789-828 |
| Publication date | 2021-01-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Economic Development and Cultural Change (JOURNAL) |
| Journal identifiers | ISSN: 0013-0079 • E-ISSN: 1539-2988 |
| Publisher | University of Chicago Press (PUBLISHER • US) |
| DOI | 10.1086/703099 |
| OpenAlex | W2787624409 |
| Language | EN |
| References cited | 54 |
We use Benford’s Law to investigate inaccurate financial reports of a representative sample of Ugandan nongovernmental organizations (NGOs). We find that 25% of the sample provided information that did not conform to the Benford distribution, suggesting potential misreporting. NGOs with better ratings from their beneficiaries are more likely to submit credible information. This contradicts the belief that upward accountability demands crowd out serving the client community. The decision to withhold requested information is unrelated to the decision to report inaccurately, with the latter attributed to limited capacity and skills. Policies should provide larger roles for beneficiary-based assessments and increased support for bookkeeping activities
Business · Auditing, Earnings Management, Governance · Banking stability, regulation, efficiency · Corporate Finance and Governance · Finance
Localizing Development
Likelihood Ratio Tests for Model Selection and Non-Nested Hypotheses
A weak instrument F -test in linear IV models with multiple endogenous variables
Incentives and Prosocial Behavior
Some Statistical Models for Limited Dependent Variables with Application to the Demand for Durable Goods
Corruption in Developing Countries
Root-N-Consistent Semiparametric Regression
The effect of bonus schemes on accounting decisions
Several Tests for Model Specification in the Presence of Alternative Hypotheses
Testing Identifiability and Specification in Instrumental Variable Models
Understanding earnings quality
Least absolute deviations estimation for the censored regression model
The Strategic Choices of NGOs
A client-community assessment of the NGO sector in Uganda
Goodness-of-Fit Testing for the Newcomb-Benford Law With Application to the Detection of Customs Fraud
Do Countries Falsify Economic Data Strategically? Some Evidence That They Might
Small is Beautiful
The Geography of NGO Activism against Multinational Corporations
Development Ngos
Nonprofits in the Field
Promoting Transparency in the NGO Sector
Why Do NGOs Go Where They Go? Evidence from Kenya
Corrupt governments do not receive more state-to-state aid
Endogeneity and sample selection in a model for remittances
A Theory of Income and Dividend Smoothing Based on Incumbency Rents
Monitoring Corruption
Accountability In Practice
| Citation velocity | historical |
|---|---|
| Highly cited | No |