Outputs (3)

Local Government Finance and the 2019 Spending Review inquiry (2019)
Report
Eckersley, P., Murphy, P., & Ferry, L. (2019). Local Government Finance and the 2019 Spending Review inquiry. [No known commissioning body]

The capitalisation debate : R&D expenditure, disclosure content and quantity, and stakeholder views (2019)
Report
Mazzi, F., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (2019). The capitalisation debate : R&D expenditure, disclosure content and quantity, and stakeholder views. [No known commissioning body]

There are concerns that financial statements no longer reflect the underpinning drivers of value in modern business (Bernanke 2011; Haskel and Westlake 2017; Lev and Gu 2016). Such concerns are particularly relevant to accounting for intangibles, inc... Read More about The capitalisation debate : R&D expenditure, disclosure content and quantity, and stakeholder views.

Audit and Inspection of Local Authorities in England: Five years after the Local Audit and Accountability Act 2014 (2019)
Report
Ferry, L. (2019). Audit and Inspection of Local Authorities in England: Five years after the Local Audit and Accountability Act 2014. [No known commissioning body]

The Conservative-led coalition government announced the abolition of the Audit Commission in 2010. Following on, the Local Audit and Accountability Act 2014 set out the new local audit regime. The purpose of this report to the Housing, Communities an... Read More about Audit and Inspection of Local Authorities in England: Five years after the Local Audit and Accountability Act 2014.