JANE FRECKNALL-HUGHES's 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. (2024). Reliability of the audit committee in weak institutional environments: Evidence from Nigeria. Journal of International Accounting, Auditing and Taxation, 57, Article 100657. https://doi.org/10.1016/j.intaccaudtax.2024.100657

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. (2024). Is the HMRC Charter Fit for Purpose? Experiences of Tax Practitioners and Vulnerable Citizens. British Tax Review, 2024(2), 271-293

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.