Public and private sector auditors and accruals quality in English NHS hospital Trusts
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DOI: 10.1016/j.bar.2007.09.002
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- Mark A. Clatworthy & Howard J. Mellett & Michael J. Peel, 2002. "The Market for External Audit Services in the Public Sector: An Empirical Analysis of NHS Trusts," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(9‐10), pages 1399-1439.
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- Mark A. Clatworthy & Howard J. Mellett & Michael J. Peel, 2002.
"The Market for External Audit Services in the Public Sector: An Empirical Analysis of NHS Trusts,"
Journal of Business Finance & Accounting,
Wiley Blackwell, vol. 29(9‐10), pages 1399-1439.
- Mark A. Clatworthy & Howard J. Mellett & Michael J. Peel, 2002. "The Market for External Audit Services in the Public Sector: An Empirical Analysis of NHS Trusts," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(9&10), pages 1399-1439.
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Cited by:
- Maria Jose Arcas & Caridad Martí, 2016. "Financial Performance Adjustment in English Local Governments," Australian Accounting Review, CPA Australia, vol. 26(2), pages 141-152, June.
- Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.
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Keywords
Audit quality; Abnormal accruals; NHS Trust;All these keywords.
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