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Changes in NHS Trust Audit and Non-Audit Fees

Mark Clatworthy (), Howard J. Mellett and Michael Peel

Public Money & Management, 2008, vol. 28, issue 4, 199-205

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.

Date: 2008
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DOI: 10.1111/j.1467-9302.2008.00645.x

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