Changes in NHS trust audit and non-audit fees

被引：4

作者：

Clatworthy, Mark A. ^{[1
]}

Mellett, Howard J. ^{[1
]}

Peel, Michael J.

机构：

[1] Cardiff Business Sch, Accounting & Finance Sect, Cardiff, Wales

来源：

PUBLIC MONEY & MANAGEMENT | 2008年 / 28卷 / 04期

关键词：

D O I：

10.1111/j.1467-9302.2008.00645.x

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

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.

引用

页码：199 / 205

页数：7

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