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Do Internal Control Deficiencies Affect Nonprofit Operational Performance?
 
Investigating how auditor-reported internal control deficiencies (ICDs) affect nonprofit organizations, this study examines the relationship between ICDs in financial reporting and compliance and nonprofit operational performance. It assesses whether deficiencies are linked to operational measures, such as surplus and the charitable expense ratio, and offer insights into how control environments influence a nonprofit's ability to fulfill its charitable mission
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