Cordery, Carolyn2015-05-182022-07-072015-05-182022-07-0720132013https://ir.wgtn.ac.nz/handle/123456789/19285Internationally, there has been a steady increase in the number of countries instigating charity regulation. Public interest theory suggests that regulation increases organisational transparency, protects (or encourages) a competitive market, and leads to a distribution of resources which is in the public interest. While these arguments may explain charity regulation, the cost of compliance can be an issue for small and medium-sized charities. Therefore regulators tend to take a light-handed approach to small and medium charities' information provision. This seminar discusses the impact of light-handed enforcement on small and medium charities' reporting, analysing the financial reporting practices of these charities registered with the New Zealand Charities Commission against the Charities Act requirements. I also discuss how the regulators activities might impact future reporting practices of charities.pdfen-NZPermission to publish research outputs of the New Zealand Institute for the Study of Competition and Regulation has been granted to the Victoria University of Wellington Library. Refer to the permission letter in record: https://ir.wgtn.ac.nz/handle/123456789/18870Charitiesregulationcompliancereporting frameworkText