Changes in NHS Trust Audit and Non-Audit Fees

Posted: 14 Jul 2008

See all articles by Mark Clatworthy

Mark Clatworthy

University of Bristol, Department of Accounting and Finance

Howard Mellett

Cardiff Business School

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.

Suggested Citation

Clatworthy, Mark A. and Mellett, Howard James, Changes in NHS Trust Audit and Non-Audit Fees. Public Money & Management, Vol. 28, Issue 4, pp. 199-205, August 2008. Available at SSRN: https://ssrn.com/abstract=1158783 or http://dx.doi.org/10.1111/j.1467-9302.2008.00645.x

Mark A. Clatworthy (Contact Author)

University of Bristol, Department of Accounting and Finance ( email )

School of Economics, Finance and Management
8 Woodland Road
Bristol, BS8 1TN
United Kingdom
+44(0)1173310914 (Phone)

Howard James Mellett

Cardiff Business School ( email )

Aberconway Building
Colum Drive
Cardiff, CF10 3EU
United Kingdom
+44 (0)29 2087 5704 (Phone)
+44 (0)29 20874419 (Fax)

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