haku: @author Clatworthy, M. A. / yhteensä: 1
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| Tekijä: | Clatworthy, M. A. Mellett, H. J. Peel, M. J. |
| Otsikko: | The Market for External Audit Services in the Public Sector: An Empirical Analysis of NHS Trusts |
| Lehti: | Journal of Business Finance and Accounting
2002 : VOL. 29:9-10, p. 1399-1439 |
| Asiasana: | AUDITING PUBLIC SECTOR CONSULTANCY |
| Kieli: | eng |
| Tiivistelmä: | 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. |
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