Changes in NHS Trust Audit and non-Audit fees

Clatworthy, Mark Anthony, Mellett, Howard James and Peel, Michael John ORCID: https://orcid.org/0000-0002-7444-390X 2008. Changes in NHS Trust Audit and non-Audit fees. Public Money & Management 28 (4) , pp. 199-205. 10.1111/j.1467-9302.2008.00645.x

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Abstract

We examine how NHS trust audit and non-audit (consultancy) fees changed between 1997 and 2004, providing longitudinal evidence during a period of increased public expenditure and rapid restructuring. We find that audit fees rose dramatically over the period, though non-audit fees fell substantially. NHS trusts pay less to their external auditors than their private sector counterparts, probably in consequence of the trusts being more heavily regulated, with the Audit Commission retaining an influential regulatory role and also being the dominant auditor.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > HJ Public Finance
Publisher:	Taylor & Francis
ISSN:	0954-0962
Related URLs:	http://www.ingentaconnect.com/content/ro...
Last Modified:	18 Oct 2022 14:32
URI:	https://orca.cardiff.ac.uk/id/eprint/17891

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