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  • 1
    Electronic Resource
    Electronic Resource
    The Relationship Between Governance Structure and Audit Fees Pre-Cadbury: some empirical findings (2001)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Corporate governance 9 (2001), S. 0 
    Details
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Notes: In this paper we provide new evidence on the relationship between internal governance structures (board composition and ownership concentration) and audit fees of UK industrial quoted companies, before the recommendations of the Cadbury Committee were implemented. We also develop a new hypothesis derived from agency theory, in an attempt to explain the puzzling positive relationship between audit and non-audit fees. In common with post-Cadbury research, we find no significant evidence that board structure variables, including chairman/chief executive officer split and the proportion of non-executive directors on the board, impact significantly on external audit fees. Also, while prior research has shown that the aggregated level of institutional and managerial ownership are negatively associated with audit fees, we find that only one constituent of this variable, namely directors’ ownership, has a significant impact.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1467-8683.00256
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  • 2
    Electronic Resource
    Electronic Resource
    Corporate Governance under ‘New Public Management’: an exemplification (2000)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Corporate governance 8 (2000), S. 0 
    Details
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Notes: A key feature of the ‘New Public Management’ reforms has been the adoption, by public sector bodies, of modes of organisation and governance more usually associated with the private sector. This paper seeks to identify the general model of corporate governance prevailing in the private sector and reviews the extent to which its elements are paralleled in the public sector. It uses NHS trusts as exemplars to examine whether sufficient congruity exists between them to allow governance models created in the private sector to be applied to the public sector. If such a transfer is not appropriate, trusts would require tailor made governance models. It would also highlight the extent to which private sector techniques can be transferred to the public sector without modification. The conclusion is that the study of corporate governance in NHS trusts shows that the transplant of private sector culture, as reflected in modes of corporate governance, is not complete, necessary or possible.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1467-8683.00193
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  • 3
    Electronic Resource
    Electronic Resource
    The Market for External Audit Services in the Public Sector: An Empirical Analysis of NHS Trusts (2002)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Journal of business finance & accounting 29 (2002), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This study investigates the market for audit services in the UK National Health Service (NHS). The market has a number of interesting features, including the presence of the Audit Commission as a regulator, appointer and provider of audit services. Following a theoretical overview of audit pricing in the NHS, evidence is provided on the behaviour of private sector auditors in an environment where audit risk characteristics differ from the private sector. The research also investigates, for the first time in the public sector, the relationship between audit fees and non–audit (consultancy) fees. Comparisons are also drawn between audit fees in the public and private sectors in an analysis of audit fees by industry. Despite some key similarities, the study shows that a number of differences exist between private and public sector audit fee models. In particular, we find no evidence of Big 6 (or mid–tier) auditor premiums, but we do find a significant negative relationship between audit and consultancy fees providing support for the ‘knowledge spill–over’ hypothesis. In addition, the fees charged to trusts appear significantly lower than their private sector counterparts, despite trust auditors having additional duties to perform. Possible explanations for this finding are offered in the paper.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-5957.00475
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  • 4
    Electronic Resource
    Electronic Resource
    The effect of thematic structure on the variability of annual report readability (2001)
    Bradford : Emerald
    Accounting, auditing & accountability journal 14 (2001), S. 311-326 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The readability of annual reports has been the focus of extensive prior research. However, the extent of readability variability has only recently received specific attention. In response to a perceived need for further research into this area, an analysis of 60 UK chairman's statements was conducted in order to test for possible determinants of readability variability. Results show the introduction to the chairman's statement is systematically easier to read than other parts of the chairman's statement. No evidence was found to support prior research that, rather than present accounting narratives objectively, managers use readability variability to emphasise good news and obfuscate bad news. The thematic structures within the chairman's statement were investigated to explore whether they were responsible for systematic patterns in the variability of annual report readability. Findings indicate that thematic structure of the chairman's statement is indeed a key driver of the variability of annual report readability.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513570110399890
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  • 5
    Electronic Resource
    Electronic Resource
    The characteristics of new equity markets for SMEs (1998)
    Bradford : Emerald
    Journal of small business & enterprise development 5 (1998), S. 79-92 
    Details
    ISSN: 1462-6004
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Against the background of a continuing SME equity gap, this paper describes the regulatory framework and characteristics of three new secondary equity markets (AIM, OFEX and EASDAQ) which have recently been launched in an attempt to facilitate the raising of external equity finance by SMEs. The paper provides some new evidence of the costs of joining each market compared to those of joining the Official List (the "first market"). New evidence is also provided of the characteristics and performance attributes of AIM firms, together with the cost of raising finance on AIM relative to the Official List. In addition, the characteristics of each market are examined with reference to market capitalisation, liquidity and share trading. The paper concludes with a discussion of the potential of the expanding number of new European secondary equity markets to bridge the SME equity gap, together with suggested areas for future research.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/EUM0000000006732
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