Prior research finds an association between reported expenses and managerial compensation as well as the level of donations received. We then examine to what extent these misreported expenses are the result of managerial incentives. We provide empirical evidence that the zero fundraising expense phenomenon is at least partly due to inappropriate reporting. A large body of anecdotal evidence notes that an inexplicable number of nonprofits report zero fundraising expenses. We examine whether nonprofit organizations understate fundraising expenses in their publicly available financial statements.

Journal of Forensic Accounting Research Teaching Notes.Journal of Forensic Accounting Research.The Journal of the American Taxation Association.Journal of Management Accounting Research.Journal of International Accounting Research.Journal of Information Systems Teaching Notes.Journal of Governmental & Nonprofit Accounting Teaching Notes.Journal of Governmental & Nonprofit Accounting.Journal of Emerging Technologies in Accounting Teaching Notes.Journal of Emerging Technologies in Accounting.Current Issues in Auditing Teaching Notes.AUDITING: A Journal of Practice and Theory.Issues in Accounting Education Teaching Notes.

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