Michael J. Peel

Cardiff University - Cardiff Business School

Professor

Cardiff

United Kingdom

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 22,100

SSRN RANKINGS

Top 22,100

in Total Papers Downloads

2,203

SSRN CITATIONS
Rank 15,900

SSRN RANKINGS

Top 15,900

in Total Papers Citations

7

CROSSREF CITATIONS

47

Scholarly Papers (17)

1.

Propensity Score Matching in Accounting Research and Rosenbaum Bounds Analysis for Confounding Variables

Number of pages: 59 Posted: 13 Oct 2009 Last Revised: 06 Jul 2012
Michael J. Peel and Gerry Makepeace
Cardiff University - Cardiff Business School and Cardiff University
Downloads 902 (25,814)
Citation 3

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Rosenbaum bounds, propensity score matching, hidden bias, treatment effects, auditor premiums

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 486 (58,281)

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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, Department of Accounting and Finance and Cardiff University - Cardiff Business School
Downloads 22 (539,351)
Citation 2
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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 326 (94,230)

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

The Pricing of Initial Audit Engagements by Big 4 and Leading Mid-Tier Auditors

Number of pages: 45 Posted: 21 Dec 2009 Last Revised: 17 Mar 2010
Michael J. Peel
Cardiff University - Cardiff Business School
Downloads 222 (140,391)

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Initial Engagements, Discounts, Leading Auditors, Auditor Switches, Hedonic Models, Quoted Market, Private Companies, Voluntary Audits

The Pricing of Initial Audit Engagements by Big 4 and Leading Mid-Tier Auditors

Accounting and Business Research, 43(6), pp. 636-659, 2013.
Posted: 11 Jul 2013 Last Revised: 06 May 2014
Michael J. Peel
Cardiff University - Cardiff Business School

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audit competition, audit fees, initial audit engagements, fee discounting, price recovery

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 158 (191,772)
Citation 1

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

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

6.

Combining Information from Heckman and Matching Estimators: Testing and Controlling for Hidden Bias

Economics Bulletin, 33 (3), pp. 2422-2436, 2013
Number of pages: 15 Posted: 20 Sep 2013
Gerry Makepeace and Michael J. Peel
Cardiff University and Cardiff University - Cardiff Business School
Downloads 52 (390,435)

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propensity score matching, unobserved bias, incorporating Heckman estimates, Rubin’s difference model, Rosenbaum bounds, part-time women’s pay penalty

7.

The Time Series Properties of Financial Ratios: Lev Revisited

Journal of Business Finance & Accounting, Vol. 30, pp. 699-714, June 2003
Number of pages: 16 Posted: 24 Sep 2003
Christos Ioannidis, David A. Peel and Michael J. Peel
University of Bath-Department of Economics, Lancaster University - Management School and Cardiff University - Cardiff Business School
Downloads 33 (463,936)
Citation 1
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On the Persistence and Dynamics of Big 4 Real Audit Fees: Evidence from the UK

Journal of Business Finance & Accounting, Vol. 45, Issue 5-6, pp. 714-727, 2018
Number of pages: 14 Posted: 07 May 2018
Marek Kacer, David A. Peel, Michael J. Peel and Nick Wilson
University of Leeds - Credit Management Research Centre (CMRC), Lancaster University, Cardiff University - Cardiff Business School and University of Leeds - Credit Management Research Centre
Downloads 1 (697,724)
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adjustment speed, Big 4, dynamic panel estimates, listed and unlisted companies, partial adjustment, persistence, real audit fees

On the Persistence and Dynamics of Big 4 Real Audit Fees: Evidence from the UK

Posted: 29 Dec 2016
Marek Kacer, David A. Peel, Michael J. Peel and Nick Wilson
University of Leeds - Credit Management Research Centre (CMRC), Lancaster University - Management School, Cardiff University - Cardiff Business School and University of Leeds - Credit Management Research Centre

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real audit fees, big 4, partial adjustment, persistence, adjustment speed, dynamic panel estimates, listed and unlisted companies

9.

Differential Audit Quality, Propensity Score Matching and Rosenbaum Bounds for Confounding Variables

Journal of Business Finance & Accounting, Vol. 39, Issue 5‐6, pp. 606-648, 2012
Number of pages: 43 Posted: 05 Jul 2012
Michael J. Peel and Gerry Makepeace
Cardiff University - Cardiff Business School and Cardiff University
Downloads 1 (664,834)
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auditor premiums, Rosenbaum Bounds, propensity score matching, selection bias, multi‐sample matching, quantile regression, Heckman methods

10.

The Impact of Filing Micro-Entity Accounts and the Disclosure of Reporting Accountants on Credit Scores: An Exploratory Study

Accounting and Business Research, 49(6), pp.648-681, 2019
Posted: 19 Dec 2018 Last Revised: 20 Aug 2019
Michael J. Peel
Cardiff University - Cardiff Business School

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credit scores, reporting accountants, matching models with the inclusion of Heckman inverse Mills ratios

11.

Addressing Unobserved Selection Bias in Accounting Studies: The Bias Minimization Method

European Accounting Review 27(1), pp. 173-183, 2018
Posted: 23 Feb 2018 Last Revised: 19 Dec 2018
Michael J. Peel
Cardiff University - Cardiff Business School

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Unobserved (endogenous) selection bias, propensity score matching, bias minimization method, Heckman treatment model, empirical illustration

12.

Owner-Managed UK Corporate Start-Ups: An Exploratory Study of Financing and Failure

Entrepreneurship Research Journal 6(4), pp 345-367, 2016
Posted: 14 Jul 2015 Last Revised: 21 Dec 2017
Michael J. Peel
Cardiff University - Cardiff Business School

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corporate start-ups, owner-managed, financing, technical and legal failure, financial gearing

13.

Addressing Unobserved Endogeneity Bias in Accounting Studies: Control and Sensitivity Methods by Variable Type

Accounting and Business Research, 44 (5), pp. 545-571, 2014.
Posted: 06 Jul 2014 Last Revised: 12 Aug 2014
Michael J. Peel
Cardiff University - Cardiff Business School

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Unobserved bias, control methods, sensitivity techniques, limited dependent variables, endogenous variable types, statistical routines

14.

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

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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

15.

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

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

16.

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

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17.

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

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