Mark Clatworthy

University of Bristol, Department of Accounting and Finance

Professor of Accounting

School of Economics, Finance and Management

8 Woodland Road

Bristol, BS8 1TN

United Kingdom

SCHOLARLY PAPERS

13

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CITATIONS
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Top 30,871

in Total Papers Citations

7

Scholarly Papers (13)

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, Department of Accounting and Finance, 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 Control
Downloads 949 (7,679)

Abstract:

Capital providers; Conceptual framework; Financial reporting information

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, Department of Accounting and Finance and Cardiff University - Cardiff Business School
Downloads 444 (52,804)
Citation 7

Abstract:

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, Department of Accounting and Finance and Cardiff University - Cardiff Business School
Downloads 22 (456,130)
Citation 7
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Abstract:

3.

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, Department of Accounting and Finance, Cardiff University and Cardiff University - Cardiff Business School
Downloads 291 (83,833)

Abstract:

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

4.

Private Lenders’ Demand for Audit

Journal of Accounting and Economics (Forthcoming)
Posted: 30 Mar 2015 Last Revised: 14 Jun 2017
Cardiff Business School, Cardiff University, University of Bristol, Department of Accounting and Finance, Tilburg University and Heriot-Watt University - School of Management and Languages

Abstract:

Auditing; financial reporting; debt contracts

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, Department of Accounting and Finance and Cardiff University - Cardiff Business School
Downloads 140 (176,202)

Abstract:

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, Department of Accounting and Finance and Cardiff University - Cardiff Business School

Abstract:

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

6.

The Usefulness of Financial Accounting Information: Evidence from the Field

Number of pages: 114 Posted: 28 Jul 2017 Last Revised: 19 Oct 2017
London School of Economics, University of Bristol, Department of Accounting and Finance, 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 0 (119,348)

Abstract:

Decision Usefulness, Financial Reporting Objectives, Investment Professionals, Relevance, Representational Faithfulness

7.

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, Department of Accounting and Finance and Cardiff University - Cardiff Business School

Abstract:

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

8.

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, Department of Accounting and Finance, Heriot-Watt University - School of Management and Languages and IMRU, Cardiff Business School

Abstract:

accruals, auditor quality, cash flows, variance decomposition

9.

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, Department of Accounting and Finance and Cardiff Business School

Abstract:

10.

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, Department of Accounting and Finance, Lancaster University - Management School and London School of Economics & Political Science (LSE)

Abstract:

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

11.

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 - Cardiff Business School and University of Bristol, Department of Accounting and Finance

Abstract:

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

12.

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, Department of Accounting and Finance, Cardiff Business School and Cardiff University - Cardiff Business School

Abstract:

13.

External Audit Fee Levels in NHS Trusts

As published in Public Money & Management, Vol 20, No 1, January 2000
Posted: 18 Sep 2000
Mark Clatworthy, Howard Mellett and Michael J. Peel
University of Bristol, Department of Accounting and Finance, Cardiff Business School and Cardiff University - Cardiff Business School

Abstract: