Cardiff Business School

CBS Faculty

Qualifications

• B.Sc. Accounting, University of Wales, Cardiff
• Ph.D. University of Wales, Cardiff

Research INTERESTS

• Financial reporting
• Capital markets' use of accounting information
• Audit markets

TEACHING PROFILE

• Financial Accounting (Year 2 Undergraduate)
• Financial Statement Analysis (Year 3 Undergraduate)
• Empirical Accounting and Finance Literature (Year 3 Undergraduate)
• PhD Research Methods

Research Funding

• 2005 Cardiff University Young Researcher Travel Scholarship to visit the Rotman School of Management, University of Toronto.
• 2005 (with H.J. Mellett and M.J. Peel) Audit Commission funding to investigate audit pricing changes in the NHS.
  

SELECTED PUBLICATIONS

Clatworthy, M.A., Makepeace, G.H. and Peel, M.J. (2009) ‘Selection Bias and the Big 4 Premium: New Evidence using Heckman and Matching Models.’ Accounting and Business Research, Vol. 39, No. 2, pp. 139-166.

Clatworthy, M.A., Mellett, H.J. and Peel, M.J. (2008) ‘Changes in NHS Trust Audit and non Audit Fees.’ Public Money and Management, Vol. 28, No. 4, pp. 199-205.

Clatworthy, M.A. and Jones, M.J. (2008) 'Overseas Equity Analysis by UK Analysts and Fund Managers.' British Accounting Review, Vol. 40, No, 4, pp. 337-355.

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 and Accounting, Vol. 34, Vol. 1-2, pp. 169-201.

Clatworthy, M.A., Peel, D.A. and Pope, P.F. (2007) ‘Evaluating the Properties of Analysts’ Forecasts: A Bootstrap Approach.’ British Accounting Review, Vol. 39, No. 1, pp. 3-13.

Clatworthy, M.A., and Jones, M.J. (2006) Differential Patterns of Textual Characteristics and Company Performance in the Chairman's Statement. Accounting, Auditing and Accountability Journal Vol. 19, No. 4, pp. 493-511.

Clatworthy, M.A. (2005) Transnational Equity Analysis, John Wiley & Sons, Chichester.

Clatworthy, M.A. and Jones, M.J. (2003) Financial Reporting of Good News and Bad News: Evidence from Accounting Narratives Accounting and Business Research, Vol. 33, No. 3, pp. 171-185

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, Vol. 29, Nos. 9 and 10, pp. 1399-1440

Clatworthy, M.A., and Jones, M.J. (2001) The Effect of Thematic Structure on the Variability of Annual Report Readability. Accounting, Auditing and Accountability Journal, Vol.14, No.3, pp.311-326.

Peel, M.J. and Clatworthy, M.A. (2001) The Relationship Between Governance Structure and Audit Fees pre-Cadbury: Some Empirical Evidence. Corporate Governance: An International Review, Vol.9, No.4, pp.286-297.

Clatworthy, M.A. (2000), Transnational Equity Analysis - An Evaluation. Professional Investor, September, pp. 22-24.

AdDITIONAL ACTIVITIES

• Section Representative on Departmental Research Committee
• External Examiner, accounting schemes, University of Sheffield
• Chair, British Accounting Association South West Area Group