dc.contributor.author | Mulligan, Lumen N. | |
dc.date.accessioned | 2012-05-22T15:30:28Z | |
dc.date.available | 2012-05-22T15:30:28Z | |
dc.date.issued | 2007 | |
dc.identifier.citation | Lumen N. Mulligan, What's Good for the Goose is Not Good for the Gander: Sarbanes-Oxley-Style Nonprofit Reforms, Michigan Law Review, Vol. 105, p. 1981, August (2007). | |
dc.identifier.uri | http://hdl.handle.net/1808/9637 | |
dc.description | Full-text available at SSRN. See link in this record. | |
dc.description.abstract | In this article, I contend that these Sarbanes-Oxley-inspired, state, nonprofit reforms, particularly the costly disclosure requirements, will be of little value in the effort to improve ethical nonprofit board governance. The article proceeds as follows. Part II provides a primer on the oversight of nonprofit organizations. Part III reviews the recent Sarbanes-Oxley-like nonprofit reforms introduced in seven states. Part IV contends that the disclosure-focused reforms, which form the bulwark of these acts, will not foster ethical nonprofit board governance. Part V argues that this failure stems from the inappropriate application of a stockholder-based, normative perspective in the nonprofit sector. The article concludes by noting that appropriating a normative construct more tailored to the nonprofit community, namely stakeholder theory, is essential to drafting effective nonprofit sector reforms in the future. | |
dc.publisher | University of Michigan Law School | |
dc.relation.isversionof | http://www.michiganlawreview.org/assets/pdfs/105/8/mulligan.pdf | |
dc.relation.hasversion | http://papers.ssrn.com/sol3/papers.cfm?abstract_id=958302 | |
dc.subject | Nonprofit | |
dc.subject | Sarbanes-Oxley | |
dc.subject | Business ethics | |
dc.subject | State reforms | |
dc.title | What's Good for the Goose is Not Good for the Gander: Sarbanes-Oxley-Style Nonprofit Reforms | |
dc.type | Article | |
kusw.kuauthor | Mulligan, Lumen N. | |
kusw.kudepartment | Law | |
kusw.oastatus | waivelicense | |
kusw.oaversion | Scholarly/refereed, publisher version | |
kusw.oapolicy | The license granted by the OA policy is waived for this item. | |
dc.rights.accessrights | openAccess | |