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Examining Audit Committees in the Corporate Governance of Public Bodies

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  • Sheila Ellwood
  • Javier Garcia-Lacalle

Abstract

Public bodies have adopted corporate governance regimes from the private sector assuming that accountability and performance will be improved. This paper analyses audit committees in a local public body context, NHS foundation trusts (FTs). Audit committees play a key role in enhancing governance. FTs follow the recommendations made by Monitor, their independent regulator. FTs, however, appear to adapt the role of the audit committee to meet the accountability needs of the wider stakeholders of public hospitals. Audit committees assure (vertical) financial accountability, and also provide assurance along horizontal lines of accountability to local communities, professional bodies and other stakeholders.

Suggested Citation

  • Sheila Ellwood & Javier Garcia-Lacalle, 2016. "Examining Audit Committees in the Corporate Governance of Public Bodies," Public Management Review, Taylor & Francis Journals, vol. 18(8), pages 1138-1162, September.
    • Handle: RePEc:taf:pubmgr:v:18:y:2016:i:8:p:1138-1162
    DOI: 10.1080/14719037.2015.1088566
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    Cited by:

    1. Marius Cîmpan & Cătălin-Paul Păcuraru-Ionescu & Sorin Nicolae Borlea, 2023. "The value of public audit - theories and empirical evidence," Journal of Financial Studies, Institute of Financial Studies, vol. 8(14), pages 24-36, May.
    2. Carrera, Nieves & Mareque, Mercedes, 2023. "Does gender affect qualifying decisions? Evidence from public sector audits," Journal of Business Research, Elsevier, vol. 154(C).
    3. Cecilia Langella & Eugenio Anessi Pessina & Elena Cant?, 2020. "Caratteristiche e attivit? del Collegio Sindacale nelle aziende sanitarie pubbliche italiane," MECOSAN, FrancoAngeli Editore, vol. 0(116), pages 53-73.

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