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...

Purpose – The purpose of this paper is to assess the effect of financial performance on the textual characteristics of the chairman's statement. In particular, given the increased motives for poorly performing management to engage in impression management, the paper focuses on whether...

<title>Abstract</title> Medieval charge and discharge accounting was the most prevalent accounting system of its time. The first medieval charge and discharge system can be identified in the English Exchequer about 1110. This paper argues that the ideas behind the Exchequer were gradually diffused both...

Research quality is often measured by the quality of the journals in which articles are published. This article looks at 1,867 articles published in six highly-rated UK and six highly-rated US academic journals from 1996 to 2000. The authors publishing in the UK journals come mainly from UK and...

Ormerod [Ormerod RJ. An observation on publication habits based on the analysis of MS/OR journals. Omega Int J Mgmt Sci 1997;25:599-603.] contributes to an ongoing debate by pointing out that not only do US authors frequently publish in UK journals, but also that journal articles can be analysed on...

This short note adds to the debate on the most effective way in which to measure research quality. A survey of UK accounting academics shows that peer reviews are perceived to be more important than citation indices. This result is also true when the respondents were partitioned by seniority,...