MORGAN, Gareth G (2011). The role of independent examiners in the accountability of UK charities. Public Money and Management, 31 (3), 183-192.Full text not available from this repository.
External assurances on published accounts are central to the accountability of charities in the UK. Larger charities (generally those with over £500,000 income) are required to have a professional audit, while smaller charities are allowed an independent examination. An assessment of this regime is offered, drawing on direct analysis of the regulatory framework and investigating the independent examiner as a new form of professional practitioner.
|Research Institute, Centre or Group:||Sheffield Business School Research Institute > Ethical Organisations|
Sheffield Business School Research Institute > People, Work and Organisation
|Depositing User:||Gareth Morgan|
|Date Deposited:||03 Aug 2012 13:16|
|Last Modified:||25 Apr 2014 15:48|
Actions (login required)
Downloads per month over past year