The role of independent examiners in the accountability of UK charities

MORGAN, Gareth G (2011). The role of independent examiners in the accountability of UK charities. Public Money and Management, 31 (3), 183-192.

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Official URL: http://www.tandfonline.com/doi/abs/10.1080/0954096...
Link to published version:: https://doi.org/10.1080/09540962.2011.573229

Abstract

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.

Item Type: Article
Research Institute, Centre or Group - Does NOT include content added after October 2018: Sheffield Business School Research Institute > Ethical Organisations
Sheffield Business School Research Institute > People, Work and Organisation
Departments - Does NOT include content added after October 2018: Sheffield Business School > Department of Management
Identification Number: https://doi.org/10.1080/09540962.2011.573229
Page Range: 183-192
Depositing User: Gareth Morgan
Date Deposited: 03 Aug 2012 12:16
Last Modified: 18 Mar 2021 10:30
URI: https://shura.shu.ac.uk/id/eprint/5594

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