Harris, Erica

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Harris, Erica Graduate Faculty

Positions

Associate Professor, School of Accounting , College of Business

erharris@fiu.edu

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selected scholarly works & creative activities

Article
- 2026
  
  The Impact of Section 4960 Excise Tax on Nonprofit Executive Compensation and Turnover. Contemporary Accounting Research.
  Full Text via DOI: 10.1111/1911-3846.70037 Web of Science: 001724486900001
- 2026
  
  When Dollars Don’t Tell the Whole Story: The Value of Nonprofit Mission Metrics. Journal of Accounting, Auditing and Finance.
  Full Text via DOI: 10.1177/0148558X261438885
- 2025
  
  Nonprofit Governance and Cost Behaviors. Journal of Accounting, Auditing and Finance.
  Full Text via DOI: 10.1177/0148558X251405308 Web of Science: 001630311400001
- 2025
  
  Nonprofit Governance, Financial Resources and Crisis Response. Journal of Governmental & Nonprofit Accounting. 14:24-52.
  Full Text via DOI: 10.2308/JOGNA-2025-001
- 2025
  
  Related parties, financial reporting quality, and donations. Contemporary Accounting Research. 42:1652-1683.
  Full Text via DOI: 10.1111/1911-3846.13048 Web of Science: 001479021100001
- 2024
  
  The Cost and Consequences of Financial Misconduct in Non-Profits
- 2024
  
  Voluntary Adoption of Recommended Reporting Practices: Evidence from the Irish Nonprofit Sector
- 2024
  
  Spreading the News: Donor Response to Disclosures About Nonprofit Fraud. Nonprofit and Voluntary Sector Quarterly. 53:638-665.
  Full Text via DOI: 10.1177/08997640231179752 Web of Science: 001020873900001
- 2024
  
  Taxing the Way to Lower Pay: The Impact of Section 4960 Excise Tax on Nonprofit Compensation
- 2023
  
  Social media, signaling, and donations: testing the financial returns on nonprofits' social media investment. Review of accounting studies. 28:658-688.
  Full Text via DOI: 10.1007/s11142-021-09651-3 Web of Science: 000719175100001
- 2023
  
  The Association of Female Leaders with Donations and Operating Margin in Nonprofit Organizations. Journal of Business Ethics. 185:223-243.
  Full Text via DOI: 10.1007/s10551-022-05182-2 Web of Science: 000817020200002
- 2023
  
  Are Foreign Donors Good Monitors?. European Accounting Review. 32:29-54.
  Full Text via DOI: 10.1080/09638180.2021.1936587 Web of Science: 000673460300001
- 2022
  
  The Effect of Investor Sentiment on Nonprofit Donations. Journal of Business Ethics. 175:427-450.
  Full Text via DOI: 10.1007/s10551-020-04646-7 Web of Science: 000578025900003
- 2021
  
  Social Media, Signaling, and Donations: Testing the Financial Returns on Nonprofits’ Social Media Investment
- 2021
  
  The Effect of Large Corporate Donors on Non-profit Performance. Journal of Business Ethics. 172:463-485.
  Full Text via DOI: 10.1007/s10551-020-04516-2 Web of Science: 000529130900001
- 2021
  
  Determinants and Consequences of Nonprofit Transparency. Journal of Accounting, Auditing and Finance. 36:195-220.
  Full Text via DOI: 10.1177/0148558X18814134 Web of Science: 000599908800008
- 2020
  
  Interlocking Boards in Nonprofit Organizations. Accounting Horizons. 34:1-17.
  Full Text via DOI: 10.2308/horizons-16-104 Web of Science: 000569135900001
- 2020
  
  Controlling for Corporate Governance in Nonprofit Research. Journal of Governmental & Nonprofit Accounting. 9:1-44.
  Full Text via DOI: 10.2308/jogna-17-017
- 2019
  
  Does Hiring a Local Industry Specialist Auditor Matter to Nonprofit Organizations?. Nonprofit and Voluntary Sector Quarterly. 48:633-664.
  Full Text via DOI: 10.1177/0899764018784752 Web of Science: 000468339900009
- 2018
  
  Nonprofit executive incentive pay. Review of accounting studies. 23:1665-1714.
  Full Text via DOI: 10.1007/s11142-018-9473-z Web of Science: 000448530500012
- 2017
  
  Why Bad Things Happen to Good Organizations: The Link Between Governance and Asset Diversions in Public Charities. Journal of Business Ethics. 146:149-166.
  Full Text via DOI: 10.1007/s10551-015-2921-9 Web of Science: 000415298600009
- 2017
  
  Nonprofit Stakeholder Response to Going-Concern Audit Opinions. Journal of Accounting, Auditing and Finance. 32:329-349.
  Full Text via DOI: 10.1177/0148558X15604989 Web of Science: 000403463100002
- 2017
  
  Nonprofit lobby expense reporting. Journal of Public Budgeting, Accounting and Financial Management. 29:522-553.
  Full Text via DOI: 10.1108/jpbafm-29-04-2017-b004
- 2016
  
  Determinants and Consequences of Nonprofit Debt Ratings. Accounting Horizons. 30:363-378.
  Full Text via DOI: 10.2308/acch-51456 Web of Science: 000380808000004
- 2015
  
  Analysis of the Value of Celebrity Affiliation to Nonprofit Contributions. Nonprofit and Voluntary Sector Quarterly. 44:945-967.
  Full Text via DOI: 10.1177/0899764014546428 Web of Science: 000361874800005
- 2015
  
  The Effect of Nonprofit Governance on Donations: Evidence from the Revised Form 990. Accounting Review. 90:579-610.
  Full Text via DOI: 10.2308/accr-50874 Web of Science: 000351807000007
- 2014
  
  The Impact of CEO Compensation on Nonprofit Donations. Accounting Review. 89:425-450.
  Full Text via DOI: 10.2308/accr-50631 Web of Science: 000333726700001
- 2012
  
  The Impact of Tarnished Auditor Reputation on Nonprofit Income. International Journal of Auditing. 16:130-146.
  Full Text via DOI: 10.1111/j.1099-1123.2011.00445.x Web of Science: 000211957200002
- Does it pay to pray? Religious nonprofits and funding. Journal of Accounting and Public Policy. 41.
  Full Text via DOI: 10.1016/j.jaccpubpol.2021.106858 Web of Science: 000852927900001
- Funding implications of normal and excessive profitability in the nonprofit sector. Journal of Accounting and Public Policy. 41.
  Full Text via DOI: 10.1016/j.jaccpubpol.2021.106923 Web of Science: 000852927900005
- Multiple Information Signals in the Market for Charitable Donations. Contemporary Accounting Research. 33:989-1012.
  Full Text via DOI: 10.1111/1911-3846.12175 Web of Science: 000383362200005
- Nonprofit Governance: Are Related Board Members Bad for Nonprofits?. Journal of Management Accounting Research. 34:23-41.
  Full Text via DOI: 10.2308/JMAR-2020-020 Web of Science: 000863627300002
- Nonprofit accounting conservatism. Journal of Accounting and Public Policy. 42.
  Full Text via DOI: 10.1016/j.jaccpubpol.2023.107132 Web of Science: 001149418000001
- The Impact of Board Diversity and Expertise on Nonprofit Performance. Nonprofit Management and Leadership. 25:113-130.
  Full Text via DOI: 10.1002/nml.21115 Web of Science: 000346075300003
- The Role of Web Assurance Seals in Nonprofit Giving. Journal of Information Systems. 34:131-148.
  Full Text via DOI: 10.2308/isys-52614 Web of Science: 000569093400008
- The use and consequences of perquisite types in nonprofit organizations. Journal of Accounting and Public Policy. 39.
  Full Text via DOI: 10.1016/j.jaccpubpol.2020.106737 Web of Science: 000564553200006
- Your Tax Dollars at Work: The Effectiveness of the Public Service Loan Forgiveness Program. Journal of the American Taxation Association. 47:7-22.
  Full Text via DOI: 10.2308/JATA-2023-046 Web of Science: 001538221000001
Book Chapter
- 2023
  
  Nonprofit performance measurement. 117-132.
  Full Text via DOI: 10.4337/9781800888289.00014
- 2023
  
  Transparency. 578-581.
  Full Text via DOI: 10.4337/9781800880092.ch179
Note
- 2022
  
  Nonprofit Performance Measurement and Reporting: Looking Forward. Journal of Governmental & Nonprofit Accounting. 51-58.
  Full Text via DOI: 10.2308/JOGNA-2021-005
Preprint
- 2021
  
  Funding Implications of Normal and Excessive Profitability in the Nonprofit Sector
  Full Text via DOI: 10.2139/ssrn.3862230
- 2019
  
  Social Media, Signaling, and Donations: Testing the Financial Returns on Nonprofits’ Social Media Investment
  Full Text via DOI: 10.2139/ssrn.3360173
- 2018
  
  Maintaining Public Trust: The Influence of Transparency and Accountability on Donor Response to Fraud
  Full Text via DOI: 10.2139/ssrn.3021543
- 2018
  
  Nonprofit Executive Incentive Pay
  Full Text via DOI: 10.2139/ssrn.3213375
- 2016
  
  Does Hiring a Local Industry Specialist Auditor Matter to Nonprofit Organizations?
  Full Text via DOI: 10.2139/ssrn.2825366
- 2015
  
  Nonprofit Executive Incentive Pay
  Full Text via DOI: 10.2139/ssrn.2606427
- 2015
  
  Why Bad Things Happen to Good Organizations: The Link between Governance and Asset Diversions in Public Charities
  Full Text via DOI: 10.2139/ssrn.2604372
- 2014
  
  Multiple Information Signals in the Market for Charitable Donations
  Full Text via DOI: 10.2139/ssrn.2495608
- 2012
  
  The Effect of Nonprofit Governance on Donations: Evidence from the Revised Form 990
  Full Text via DOI: 10.2139/ssrn.2154548
Review
- 2025
  
  Voluntary Adoption of Recommended Reporting Practices: Evidence from the Irish Nonprofit Sector. European Accounting Review. 1657-1687.
  Full Text via DOI: 10.1080/09638180.2024.2384376 Web of Science: 001287609100001

full name

Erica Harris

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