|dc.contributor.advisor||Wallace, Dr William||
|dc.contributor.author||Hasenpflug, Thomas Wilhelm||
|dc.description||Submitted for the degree of Doctor of Business Administration.||en_US
|dc.description.abstract||Since passage of the Sarbanes-Oxley Act (SOA) in 2002 there has been significant
debate in the US relating to the voluntary or mandatory adherence of non-profit
organizations (NPO) to its main provisions. Considering the importance of US
corporate governance regulation for the developments in other countries the question
about potential compliance of German NPO with such provisions arises.
The subject of this research is the identification of an association of organizational
characteristics of German non-profit organizations with the existence of Sarbanes-Oxley
type corporate governance practices in the organizations.
The study included 232 German non-profit organizations. A mixed method research
methodology was applied consisting of a mail questionnaire, structured interviews and a
NPO decision makers gain from the practical application of the research findings mainly
through their application as a benchmarking tool. Organization leaders can compare the
readiness of their organization to that of similar entities and assess a necessity for
improvement. The research results can also be used when working to further develop
NPO corporate governance systems.
Use of the research findings for regulators and lawmakers is in assessing the impact of
increased corporate governance regulation on certain groups of NPO relating to their
already existing readiness.
Significant utility of the research results for NPO donors and sponsors was found to
apply mainly in specific cases like professional sponsorship relationships.
Practical application of the research results was also identified for accountants and
consultants providing services to non-profit organizations as well as for sector umbrella
|dc.publisher||Edinburgh Business School||en_US
|dc.rights||All items in ROS are protected by the Creative Commons copyright license (http://creativecommons.org/licenses/by-nc-nd/2.5/scotland/), with some rights reserved.||
|dc.title||The Sarbanes-Oxley Act and German non-profit organizations : empirical research of organizational compliance||en_US