Andrea Alston Roberts

University of Virginia - McIntire School of Commerce

P.O. Box 400173

Charlottesville, VA 22904-4173

United States

  • University of Virginia - McIntire School of Commerce

SCHOLARLY PAPERS

9

DOWNLOADS

1,384

TOTAL CITATIONS

7

Scholarly Papers (9)

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1.

Pressure to Manage Ratios in Not-For-Profit Organizations: Evidence from Charity Managers

Number of pages: 34 Posted: 07 Jun 2012 Last Revised: 20 Jun 2014
Linda M. Parsons, Charlotte Pryor and Andrea Alston Roberts
University of Alabama - Culverhouse School of Accountancy, University of Southern Maine - School of Business and University of Virginia - McIntire School of Commerce
Downloads 601 (97,831)
Citation 2

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nonprofit, charity, earnings management, ratio management

2.

The Spend-Save Decision: An Analysis of How Charities Respond to Revenue Changes

Accounting Horizons, Forthcoming
Number of pages: 30 Posted: 10 Feb 2005 Last Revised: 13 May 2012
Christopher L. Jones, Karen A. Kitching, Andrea Alston Roberts and Pamela C. Smith
George Washington University - Department of Accountancy, Georgetown University - Department of Accounting and Business Law, University of Virginia - McIntire School of Commerce and University of Texas at San Antonio - Department of Accounting
Downloads 318 (206,041)
Citation 2

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Charity, nonprofit, efficiency, program ratio, marginal spending

3.

Nonprofit Resource Allocation Decisions: A Study of Marginal versus Average Spending

Number of pages: 40 Posted: 20 Nov 2010 Last Revised: 25 Jan 2012
Karen A. Kitching, Andrea Alston Roberts and Pamela C. Smith
Georgetown University - Department of Accounting and Business Law, University of Virginia - McIntire School of Commerce and University of Texas at San Antonio - Department of Accounting
Downloads 171 (378,149)
Citation 2

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Charity, Nonprofit, Efficiency, Program Ratio, Marginal Spending

4.

Identical Program Ratios: A Red Flag of Ratio Management

Review of Accounting Studies, forthcoming
Number of pages: 58 Posted: 10 Mar 2017 Last Revised: 23 Dec 2023
Qianhua Ling and Andrea Alston Roberts
Marquette University and University of Virginia - McIntire School of Commerce
Downloads 109 (543,074)

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nonprofit, reporting quality, ratio management, earnings management

5.

Pressure to Manage Ratios and Willingness to Do So: Evidence from Nonprofit Managers

NVSQ - Nonprofit and Voluntary Sector Quarterly, Forthcoming
Number of pages: 34 Posted: 14 Dec 2016
Linda M. Parsons, Charlotte Pryor and Andrea Alston Roberts
University of Alabama - Culverhouse School of Accountancy, University of Southern Maine and University of Virginia - McIntire School of Commerce
Downloads 107 (550,743)
Citation 1

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nonprofit, ratio management, earnings management, efficiency, sophistication

6.

Misleading Financial Reporting

Research Handbook on Nonprofit Accounting, Forthcoming
Number of pages: 30 Posted: 26 Jun 2023 Last Revised: 06 Oct 2023
Qianhua Ling and Andrea Alston Roberts
Marquette University and University of Virginia - McIntire School of Commerce
Downloads 78 (673,892)

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misreporting, manipulation, earnings management, governance, nonprofit, charity, reporting quality

7.

Using Archival Data Sources to Conduct Nonprofit Accounting Research

Journal of Public Budgeting, Accounting & Financial Management, Vol. 26, No. 3 (Fall 2014): 458-493
Posted: 22 Sep 2011 Last Revised: 30 Apr 2015
Nancy Chun Feng, Qianhua Ling, Daniel Neely and Andrea Alston Roberts
Suffolk University, Marquette University, University of Wisconsin - Milwaukee and University of Virginia - McIntire School of Commerce

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nonprofit, charity, databases, research

8.

Misreporting Fundraising: How do Nonprofit Organizations Account for Telemarketing Campaigns?

Accounting Review, Forthcoming
Posted: 25 Oct 2007
Elizabeth K. Keating, Linda M. Parsons and Andrea Alston Roberts
Harvard University - John F. Kennedy School of Government, University of Alabama - Culverhouse School of Accountancy and University of Virginia - McIntire School of Commerce

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efficiency, nonprofit, fundraising, telemarketing

9.

Management of Financial Information in Charitable Organizations: The Case of Joint Cost Allocations

Downloads 0 (1,343,948)

Management of Financial Information in Charitable Organizations: The Case of Joint Cost Allocations

Posted: 28 Sep 2003
Christopher L. Jones and Andrea Alston Roberts
George Washington University - Department of Accountancy and University of Virginia - McIntire School of Commerce

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charities, nonprofit, joint costs, earnings management

Management of Financial Information in Charitable Organizations: The Case of Joint Cost Allocations

Accounting Review, January 2006
Posted: 25 Aug 2005
Christopher L. Jones and Andrea Alston Roberts
George Washington University - Department of Accountancy and University of Virginia - McIntire School of Commerce

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charities, nonprofit, joint costs, earnings management