Changes in NHS Trust Audit and Non-Audit Fees
Mark Clatworthy (),
Howard J. Mellett and
Public Money & Management, 2008, vol. 28, issue 4, 199-205
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.
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
Access to full text is restricted to subscribers.
Journal Article: Changes in NHS Trust Audit and Non-Audit Fees (2008)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:taf:pubmmg:v:28:y:2008:i:4:p:199-205
Ordering information: This journal article can be ordered from
Access Statistics for this article
Public Money & Management is currently edited by Michaela Lavender
More articles in Public Money & Management from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().