Evaluating Australian charities sector financial reporting: preparers and philanthropists' perspectives

This thesis examines the utility of Australian charities' financial reporting framework, and explores how philanthropists use charities' financial reports and existing regulatory requirements to inform their donation decisions. Initially, the findings reveal that stakeholders demand more detailed information beyond the basic financial statements. Additionally, participants perceive the tiered reporting system as outdated and advocate for criteria beyond income levels to determine reporting requirements, particularly for small and medium-sized charities. Then, interviews with five philanthropists identify the information gaps that influence donation decision-making. Their perspectives emphasise the importance of reporting tangible outcomes demonstrating how charities advance organisational goals and social impact.