Professor Michael Peel

Adrannau llyfrau

• Peel, M. J. 2021. The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study. In: Clatworthy, M., García Lara, J. M. and Lee, E. eds. Accounting and Debt Markets: Four Pieces on the Role of Accounting Information in Debt Markets. Routledge
• Bartlett, S., Peel, M. and Pendlebury, M. 2014. From fresher to finalist: a three year analysis of student performance on an accounting degree programme. In: Wilson, R. ed. Accounting Education Research: Prize-winning Contributions. Routledge, pp. 23-34.

Erthyglau

• Kacer, M., Duboisée De Ricquebourg, A., Peel, M. J. and Wilson, N. 2024. Audit market measures in audit pricing studies: The issue of mechanical correlation. European Accounting Review 33(5), pp. 1981-2013. (10.1080/09638180.2023.2214169)
• Clatworthy, M. A. and Peel, M. J. 2021. Reporting accountant appointments and accounting restatements: evidence from UK private companies. British Accounting Review 53(3), article number: 100974. (10.1016/j.bar.2020.100974)
• Peel, M. J. 2019. The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study. Accounting and Business Research 49(6), pp. 648-681. (10.1080/00014788.2018.1493374)
• Kacer, M., Peel, D. A., Peel, M. J. and Wilson, N. 2018. On the persistence and dynamics of Big 4 real audit fees: evidence from the UK. Journal of Business Finance and Accounting 45(5-6), pp. 714-727. (10.1111/jbfa.12310)
• Peel, M. J. 2018. Addressing unobserved selection bias in accounting studies: the bias minimization method. European Accounting Review 27(1), pp. 173-183. (10.1080/09638180.2016.1220322)
• Peel, M. J. 2016. Owner-managed UK corporate start-ups: an exploratory study of financing and failure. Entrepreneurship Research Journal 6(4), pp. 345-367. (10.1515/erj-2015-0031)
• Clatworthy, M. A. and Peel, M. J. 2016. The timeliness of UK private company financial reporting: regulatory and economic influences. British Accounting Review 48(3), pp. 297-315. (10.1016/j.bar.2016.05.001)
• Peel, M. J. 2014. Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type. Accounting and Business Research 44(5), pp. 545-571. (10.1080/00014788.2014.926249)
• Peel, M. J. 2013. The pricing of initial audit engagements by Big 4 and leading mid-tier auditors. Accounting and Business Research 43(6), pp. 636-659. (10.1080/00014788.2013.827106)
• Makepeace, G. H. and Peel, M. J. 2013. Combining information from Heckman and matching estimators: Testing and controlling for hidden bias. Economics Bulletin 33(3), pp. 2422-2436.
• Clatworthy, M. A. and Peel, M. J. 2013. The impact of voluntary audit and governance characteristics on accounting errors in private companies. Journal of Accounting and Public Policy 32(3), pp. 1-25. (10.1016/j.jaccpubpol.2013.02.005)
• Peel, M. J. and Makepeace, G. H. 2012. Differential audit quality, propensity score matching and Rosenbaum Bounds for confounding variables. Journal of Business Finance & Accounting 39(5-6), pp. 606-648. (10.1111/j.1468-5957.2012.02287.x)
• Clatworthy, M. A., Makepeace, G. H. and Peel, M. J. 2009. Selection bias and the Big Four premium: new evidence using Heckman and matching models. Accounting and Business Research 39(2), pp. 139-166. (10.1080/00014788.2009.9663354)
• Clatworthy, M. A., Mellett, H. J. and Peel, M. J. 2008. Changes in NHS Trust Audit and non-Audit fees. Public Money & Management 28(4), pp. 199-205. (10.1111/j.1467-9302.2008.00645.x)
• Mellett, H., Peel, M. and Karbhari, Y. 2007. Audit fee determinants in the UK university sector. Financial Accountability and Management 23(2), pp. 155-188.
• Mellett, H. J., Peel, M. J. and Karbhari, Y. 2007. Audit Fee Determinants in the UK University Sector. Financial Accountability & Management 23(2), pp. 155-188. (10.1111/j.1468-0408.2007.00424.x)
• Clatworthy, M. A. and Peel, M. J. 2007. The effect of corporate status on external audit fees: evidence from the UK. Journal of Business Finance & Accounting 34(1-2), pp. 169-201. (10.1111/j.1468-5957.2006.00658.x)
• Beynon, M. J., Peel, M. J. and Tang, Y. 2004. The application of fuzzy decision tree analysis in an exposition of the antecedents of audit fees. Omega 32(3), pp. 231-244. (10.1016/j.omega.2003.11.003)
• Peel, D. A., Peel, M. J. and Venetis, I. A. 2004. Further empirical analysis of the time series properties of financial ratios based on a panel data approach. Applied Financial Economics 14(3), pp. 155-163. (10.1080/0960310042000187342)
• Munday, M. C. R., Peel, M. J. and Taylor, K. 2003. The Performance of the Foreign-Owned Sector of UK Manufacturing: Some Evidence and Implications for UK Inward Investment Policy. Fiscal Studies 24(4), pp. 501-521. (10.1111/j.1475-5890.2003.tb00093.x)
• Peel, M. J. and Roberts, R. A. 2003. Audit fee determinants and auditor premiums: evidence from the micro-firm sub-market. Accounting and business research 33(3), pp. 207-233.
• Ioannidis, C., Peel, D. A. and Peel, M. J. 2003. The time series properties of financial ratios: Lev revisited. Journal of Business Finance & Accounting 30(5-6), pp. 699-714. (10.1111/1468-5957.05201)
• Matthews, D. R. and Peel, M. J. 2003. Audit fee determinants and the large auditor premium in 1900. Accounting and Business Research 33(2), pp. 137-155.
• Howorth, C., Peel, M. J. and Wilson, N. 2003. An Examination of the Factors Associated with Bank Switching in the U.K. Small Firm Sector. Small Business Economics 20(4), pp. 305-317. (10.1023/A:1022963226621)
• Clatworthy, M. A., Mellett, H. J. and Peel, M. J. 2002. The market for external audit Services in the public sector: an empirical analysis of NHS Trusts. Journal of Business Finance and Accounting 29(9&10), pp. 1399-1439. (10.1111/1468-5957.00475)
• Beynon, M. J. and Peel, M. J. 2001. Variable precision rough set theory and data discretisation: an application to corporate failure prediction. Omega 29(6), pp. 561-576. (10.1016/S0305-0483(01)00045-7)
• Peel, M. J. and Clatworthy, M. A. 2001. The relationship between governance structure and audit fees pre-Cadbury: some empirical findings. Corporate Governance An International Review 9(4), pp. 286-297. (10.1111/1467-8683.00256)
• Clatworthy, M. A., Mellett, H. J. and Peel, M. 2000. Corporate governance under new public management: an exemplification. Corporate Governance An International Review 8(2), pp. 166-176.
• Clatworthy, M. A., Mellett, H. J. and Peel, M. J. 2000. External audit fee levels in NHS Trusts. Public Money and Management 20(1), pp. 63-68. (10.1111/1467-9302.00203)
• Peel, M. J., Wilson, N. and Howorth, C. 2000. Late payment and credit management in the small firm sector: some empirical evidence. International Small Business Journal 2(18), pp. 17-37. (10.1177/0266242600182001)

Llyfrau

• Peel, M. J. 2003. The liquidation/merger alternative. Beard Books.

• Peel, M. J. 2019. The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study. Accounting and Business Research 49(6), pp. 648-681. (10.1080/00014788.2018.1493374)
• Kacer, M., Peel, D. A., Peel, M. J. and Wilson, N. 2018. On the persistence and dynamics of Big 4 real audit fees: evidence from the UK. Journal of Business Finance and Accounting 45(5-6), pp. 714-727. (10.1111/jbfa.12310)
• Peel, M. J. 2018. Addressing unobserved selection bias in accounting studies: the bias minimization method. European Accounting Review 27(1), pp. 173-183. (10.1080/09638180.2016.1220322)
• Peel, M. J. 2016. Owner-managed UK corporate start-ups: an exploratory study of financing and failure. Entrepreneurship Research Journal 6(4), pp. 345-367. (10.1515/erj-2015-0031)
• Clatworthy, M. A. and Peel, M. J. 2016. The timeliness of UK private company financial reporting: regulatory and economic influences. British Accounting Review 48(3), pp. 297-315. (10.1016/j.bar.2016.05.001)
• Peel, M. J. 2014. Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type. Accounting and Business Research 44(5), pp. 545-571. (10.1080/00014788.2014.926249)
• Bartlett, S., Peel, M. and Pendlebury, M. 2014. From fresher to finalist: a three year analysis of student performance on an accounting degree programme. In: Wilson, R. ed. Accounting Education Research: Prize-winning Contributions. Routledge, pp. 23-34.
• Peel, M. J. 2013. The pricing of initial audit engagements by Big 4 and leading mid-tier auditors. Accounting and Business Research 43(6), pp. 636-659. (10.1080/00014788.2013.827106)
• Makepeace, G. H. and Peel, M. J. 2013. Combining information from Heckman and matching estimators: Testing and controlling for hidden bias. Economics Bulletin 33(3), pp. 2422-2436.
• Clatworthy, M. A. and Peel, M. J. 2013. The impact of voluntary audit and governance characteristics on accounting errors in private companies. Journal of Accounting and Public Policy 32(3), pp. 1-25. (10.1016/j.jaccpubpol.2013.02.005)
• Peel, M. J. and Makepeace, G. H. 2012. Differential audit quality, propensity score matching and Rosenbaum Bounds for confounding variables. Journal of Business Finance & Accounting 39(5-6), pp. 606-648. (10.1111/j.1468-5957.2012.02287.x)
• Clatworthy, M. A., Makepeace, G. H. and Peel, M. J. 2009. Selection bias and the Big Four premium: new evidence using Heckman and matching models. Accounting and Business Research 39(2), pp. 139-166. (10.1080/00014788.2009.9663354)
• Clatworthy, M. A., Mellett, H. J. and Peel, M. J. 2008. Changes in NHS Trust Audit and non-Audit fees. Public Money & Management 28(4), pp. 199-205. (10.1111/j.1467-9302.2008.00645.x)
• Mellett, H. J., Peel, M. J. and Karbhari, Y. 2007. Audit Fee Determinants in the UK University Sector. Financial Accountability & Management 23(2), pp. 155-188. (10.1111/j.1468-0408.2007.00424.x)
• Clatworthy, M. A. and Peel, M. J. 2007. The effect of corporate status on external audit fees: evidence from the UK. Journal of Business Finance & Accounting 34(1-2), pp. 169-201. (10.1111/j.1468-5957.2006.00658.x)
• Beynon, M. J., Peel, M. J. and Tang, Y. 2004. The application of fuzzy decision tree analysis in an exposition of the antecedents of audit fees. Omega 32(3), pp. 231-244. (10.1016/j.omega.2003.11.003)
• Peel, D. A., Peel, M. J. and Venetis, I. A. 2004. Further empirical analysis of the time series properties of financial ratios based on a panel data approach. Applied Financial Economics 14(3), pp. 155-163. (10.1080/0960310042000187342)
• Munday, M. C. R., Peel, M. J. and Taylor, K. 2003. The Performance of the Foreign-Owned Sector of UK Manufacturing: Some Evidence and Implications for UK Inward Investment Policy. Fiscal Studies 24(4), pp. 501-521. (10.1111/j.1475-5890.2003.tb00093.x)
• Peel, M. J. and Roberts, R. A. 2003. Audit fee determinants and auditor premiums: evidence from the micro-firm sub-market. Accounting and business research 33(3), pp. 207-233.
• Ioannidis, C., Peel, D. A. and Peel, M. J. 2003. The time series properties of financial ratios: Lev revisited. Journal of Business Finance & Accounting 30(5-6), pp. 699-714. (10.1111/1468-5957.05201)
• Matthews, D. R. and Peel, M. J. 2003. Audit fee determinants and the large auditor premium in 1900. Accounting and Business Research 33(2), pp. 137-155.
• Peel, M. J. 2003. The liquidation/merger alternative. Beard Books.
• Howorth, C., Peel, M. J. and Wilson, N. 2003. An Examination of the Factors Associated with Bank Switching in the U.K. Small Firm Sector. Small Business Economics 20(4), pp. 305-317. (10.1023/A:1022963226621)
• Clatworthy, M. A., Mellett, H. J. and Peel, M. J. 2002. The market for external audit Services in the public sector: an empirical analysis of NHS Trusts. Journal of Business Finance and Accounting 29(9&10), pp. 1399-1439. (10.1111/1468-5957.00475)
• Beynon, M. J. and Peel, M. J. 2001. Variable precision rough set theory and data discretisation: an application to corporate failure prediction. Omega 29(6), pp. 561-576. (10.1016/S0305-0483(01)00045-7)
• Peel, M. J. and Clatworthy, M. A. 2001. The relationship between governance structure and audit fees pre-Cadbury: some empirical findings. Corporate Governance An International Review 9(4), pp. 286-297. (10.1111/1467-8683.00256)
• Clatworthy, M. A., Mellett, H. J. and Peel, M. 2000. Corporate governance under new public management: an exemplification. Corporate Governance An International Review 8(2), pp. 166-176.
• Clatworthy, M. A., Mellett, H. J. and Peel, M. J. 2000. External audit fee levels in NHS Trusts. Public Money and Management 20(1), pp. 63-68. (10.1111/1467-9302.00203)
• Peel, M. J., Wilson, N. and Howorth, C. 2000. Late payment and credit management in the small firm sector: some empirical evidence. International Small Business Journal 2(18), pp. 17-37. (10.1177/0266242600182001)