Ballantine, Joan; Forker, John; Greenwood, Margaret - 2008
To promote auditor independence and audit quality in English NHS Trusts the Audit Commission regulates auditor rotation … the financial breakeven target to be achieved, have been criticised by the Audit Commission as detrimental to financial … NHS hospital Trusts over the period 1998 to 2005. We also investigate the association between abnormal accruals, audit …