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All Outputs (2)

Reliability of the audit committee in weak institutional environments: Evidence from Nigeria (2024)
Journal Article
Ashiru, F., Adegbite, E., Frecknall-Hughes, J., & Daodu, O. (in press). Reliability of the audit committee in weak institutional environments: Evidence from Nigeria. Journal of International Accounting, Auditing and Taxation,

Relying on institutional theory, this article presents external stakeholders’ perspectives on the factors that influence audit committees’ independence and reliability in a weak institutional context. We conducted 37 semi-structured interviews with t... Read More about Reliability of the audit committee in weak institutional environments: Evidence from Nigeria.

Is the HMRC Charter Fit for Purpose? Experiences of Tax Practitioners and Vulnerable Citizens (2024)
Journal Article
Closs-Davies, S., Burkinshaw, L., & Frecknall-Hughes, J. (in press). Is the HMRC Charter Fit for Purpose? Experiences of Tax Practitioners and Vulnerable Citizens. British Tax Review,

Interactions with His Majesty's Revenue & Customs (HMRC) should accord with the principles outlined in HMRC's 2023 Charter, 1 e.g. "Getting things right"; "Making things easy"; "Being responsive"; "Treating you fairly"; "Being aware of your personal... Read More about Is the HMRC Charter Fit for Purpose? Experiences of Tax Practitioners and Vulnerable Citizens.