Mark Clatworthy

University of Bristol Business School

Professor of Accounting

Howard House

Queen's Avenue

Bristol, BS8 1SD

United Kingdom

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 13,637

in Total Papers Downloads

5,400

SSRN CITATIONS
Rank 18,409

SSRN RANKINGS

Top 18,409

in Total Papers Citations

15

CROSSREF CITATIONS

42

Scholarly Papers (14)

1.

Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers

Accounting in Europe 11 (2): 185-209, December 2014
Number of pages: 42 Posted: 03 Feb 2014 Last Revised: 09 Jan 2015
London School of Economics, University of Bristol Business School, Universidad Carlos III de Madrid - Department of Business Administration, Humboldt University of Berlin - School of Business and Economics, University of Warwick - Warwick Business School and ESSEC Business School - Department of Accounting and Management ControlESSEC Business School
Downloads 2,361 (9,036)
Citation 14

Abstract:

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Capital providers; Conceptual framework; Financial reporting information

2.

The Usefulness of Financial Accounting Information: Evidence from the Field

The Accounting Review 96 (6): 73-102
Number of pages: 62 Posted: 28 Jul 2017 Last Revised: 24 Nov 2021
London School of Economics, University of Bristol Business School, Universidad Carlos III de Madrid - Department of Business Administration, Humboldt University of Berlin - School of Business and Economics and University of Warwick - Warwick Business School
Downloads 1,980 (12,123)
Citation 3

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Decision Usefulness, Financial Reporting Objectives, Earnings Management, Corporate Governance, Investment Professionals, Relevance, Representational Faithfulness

The Effect of Corporate Status on External Audit Fees: Evidence from the UK

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 42 Posted: 18 Aug 2006
Mark Clatworthy and Michael J. Peel
University of Bristol Business School and Cardiff University
Downloads 504 (82,188)

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Audit fees, financial markets, corporate status, audit risk, corporate failure, robust estimators, consultancy fees, instrumental variables

The Effect of Corporate Status on External Audit Fees: Evidence from the UK

Journal of Business Finance & Accounting, Vol. 34, Nos. 1-2, pp. 169-201, January/March 2007
Number of pages: 33 Posted: 01 Mar 2007
Mark Clatworthy and Michael J. Peel
University of Bristol Business School and Cardiff University
Downloads 26 (709,015)
Citation 2

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4.

Further Evidence on Auditor Selection Bias and the Big 4 Premium

Number of pages: 52 Posted: 26 Feb 2008 Last Revised: 17 Sep 2013
Mark Clatworthy, Gerry Makepeace and Michael J. Peel
University of Bristol Business School, Cardiff University and Cardiff University
Downloads 346 (128,099)

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Audit fees, big 4 premium, propensity score matching, selection bias

The Timeliness of UK Private Company Financial Reporting: Regulatory and Economic Influences

Number of pages: 43 Posted: 08 May 2014 Last Revised: 13 May 2014
Mark Clatworthy and Michael J. Peel
University of Bristol Business School and Cardiff University
Downloads 183 (238,940)
Citation 2

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Private companies, Financial reporting, Timeliness, Late filings, Credit ratings

The Timeliness of UK Private Company Financial Reporting: Regulatory and Economic Influences

The British Accounting Review, 48(3), pp. 297-315, 2016
Posted: 27 Jul 2016 Last Revised: 29 Jul 2016
Mark Clatworthy and Michael J. Peel
University of Bristol Business School and Cardiff University

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Private Company Financial Reporting, Regulation, Voluntary Audit, Timeliness, Late Filing

6.

Reporting Accountant Appointments and Accounting Restatements: Evidence From UK Private Companies

British Accounting Review, 2021 53(3), pp. 1-19
Posted: 19 Feb 2021 Last Revised: 14 May 2021
Mark Clatworthy and Michael J. Peel
University of Bristol Business School and Cardiff University

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reporting accountants, accounting restatements, disclosure, private companies

7.

Private Lenders’ Demand for Audit

Journal of Accounting and Economics (2017) 64(1): 78-97.
Posted: 30 Mar 2015 Last Revised: 15 Mar 2021
Cardiff Business School, Cardiff University, University of Bristol Business School, Lancaster University - Lancaster University Management School and Heriot-Watt University - School of Management and Languages

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Auditing; financial reporting; debt contracts

8.

The Impact of Voluntary Audits and Governance Characteristics on Accounting Errors in Private Companies

Journal of Accounting and Public Policy, 32(3), pp.1-25, 2013, 2012 JAPP/LSE Accounting and Corporate Governance Conference
Posted: 28 Nov 2012 Last Revised: 22 Jul 2013
Mark Clatworthy and Michael J. Peel
University of Bristol Business School and Cardiff University

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accounting errors, voluntary audits, private firms, corporate governance, gender effects, double propensity score matching and Rosenbaum bounds, endogeneity analyses, rare event estimator

9.

Auditor Quality Effects on the Relationship between Accruals, Cash Flows and Equity Returns: A Variance Decomposition Analysis

Posted: 23 Apr 2012 Last Revised: 21 Apr 2016
Mark Clatworthy, Christopher K. M. Pong and Woon K. Wong
University of Bristol Business School, Heriot-Watt University - School of Management and Languages and IMRU, Cardiff Business School

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accruals, auditor quality, cash flows, variance decomposition

10.

Changes in NHS Trust Audit and Non-Audit Fees

Public Money & Management, Vol. 28, Issue 4, pp. 199-205, August 2008
Posted: 14 Jul 2008
Mark Clatworthy and Howard Mellett
University of Bristol Business School and Cardiff Business School

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11.

Are Analysts' Loss Functions Asymmetric?

Journal of Forecasting, November 2011
Posted: 16 Jan 2006 Last Revised: 04 Jun 2012
Mark Clatworthy, David A. Peel and Peter F. Pope
University of Bristol Business School, Lancaster University - Lancaster University Management School and Bocconi University

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asymmetric loss functions, earnings forecast bias, financial analysts, Linex

12.

The Relationship between Governance Structure and Audit Fees Pre-Cadbury: Some Empirical Findings

Posted: 26 Jan 2001
Michael J. Peel and Mark Clatworthy
Cardiff University and University of Bristol Business School

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Audit fees; Board composition; Non-audit fees; Ownership concentration

13.

Corporate Governance Under 'New Public Management': An Exemplification

Corporate Governance: An International Review, Vol. 8, No. 2, April 2000
Posted: 21 Sep 2000 Last Revised: 11 Jun 2010
Mark Clatworthy, Howard Mellett and Michael J. Peel
University of Bristol Business School, Cardiff Business School and Cardiff University

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14.

External Audit Fee Levels in NHS Trusts

Posted: 18 Sep 2000
Mark Clatworthy, Howard Mellett and Michael J. Peel
University of Bristol Business School, Cardiff Business School and Cardiff University

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