Professor Michael J Peel

Qualifications

LLB (Hons), Leeds University
MBA, Bradford Management Centre (Awarded the Dennis Bellamy Prize for Overall Merit)
CDipAF, awarded by the Association of Chartered Certified Accountants (ACCA)
Solicitor
FHEA (Fellow Higher Education Academy)

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”, Forthcoming in Accounting and Business Research.

"The Effect of Corporate Status on External Audit Fees: Evidence from the UK” (with M. Clatworthy), Journal of Business Finance and Accounting, Vol. 34, No 1-2, pp. 169-201, 2007

"Audit Fee Determinants in the UK University Sector” (with H. Mellett and Y Karbhari), Financial Accountability & Management, Vol 23, No 2, pp.155-188, 2007

"The Application of Fuzzy Decision Tree Analysis in an Exposition of the Antecedents of Audit Fees” (with M. Beynon and Yu-Cheng Tang), OMEGA (International Journal of Management Science), Vol. 33, No 3, pp. 231-244, 2004

"Further Empirical Analysis of the Time Series Properties of Financial Ratios based on a Panel Data Approach” (with D. Peel and I. Venetis), Applied Financial Economics, Vol 14, No 1, pp.155-163, 2004

The Liquidation/Merger Alternative: Theory and Evidence, (reprinted), Beard Books, Washington DC, 2003

"Audit Fee Determinants and Auditor Premiums: Evidence from the Micro-firm Sub-Market” (with R. Roberts), Accounting and Business Research, Vol. 33, No. 3, pp. 207-233, 2003

"The Performance of the Foreign-Owned Sector of UK Manufacturing: Some Evidence and Implications for UK Inward Investment Policy” (with M. Munday and K. Taylor), Fiscal Studies, Vol 24, No 4, pp.501-521, 2003

"Audit Fee Determinants and the Large Auditor Premium in 1900” (with D. Matthews), Accounting and Business Research, Vol. 33, No. 2, pp. 137-155, 2003

"An Examination of the Factors Associated with Bank Switching in the UK Small Firm Sector” (with C. Howorth and N. Wilson), Small Business Economics, Vol. 20, No. 4, pp. 305-317, 2003

"The Time Series Properties of Financial Ratios: Lev Revisited” (with C. Ioannidis and D. Peel), Journal of Business Finance and Accounting, Vol. 30, Nos. 5 and 6, pp.699-714, 2003

"The Market for External Audit Services in the Public Sector: An Empirical Analysis of NHS Trusts” (with M. Clatworthy and H. Mellett), Journal of Business Finance and Accounting, Vol. 29, Nos. 9 and 10, pp. 1399-1439, 2002

"Variable Precision Rough Set Theory and Data Discretisation: An Application to Corporate Failure Prediction” (with M. Beynon), OMEGA (International Journal of Management Science), Vol. 29, No.6, pp. 561-576, 2001.

"Assessing Changes in the Economic Performance of the Japanese Transplant Sector in the UK" in: FDI and the Global Economy: Corporate and Institutional Dynamics of Global Localisation (with M. Munday), eds. N Phelps and J. Alden, HMSO, Part III, pp.157-177, 1999

"An Analysis of the Performance of Japanese, US and Domestic Manufacturing Firms in the UK Electronics/Electrical Sector” in: Manufacturing in Transition (with M. Munday), eds. R. Delbridge and J. Lowe, Routledge, Chapter 4, pp.53-78, 1998

Employee Share Ownership and Financial Awareness: Some Further Evidence (with M. Pendlebury), Occasional Research Paper No. 24, The Association of Chartered Certified Accountants, 1998

"The Japanese Manufacturing Sector in the UK: A Performance Appraisal" (with M. Munday), Accounting and Business Research, Vol. 28, No. 1, pp. 19-39, 1997.

"UK Auditor Concentration: A Descriptive Note", Accounting and Business Research, Vol. 27, No.4, pp. 311-322, 1997

"Working Capital and Financial Management Practices in the Small Firm Sector" (with N. Wilson), International Small Business Journal, Vol.14, pp. 52-68, 1996

“The Impact of Corporate Restructuring: Mergers, Divestments and MBOs", Long Range Planning, Vol.28, No. 2, pp.93-102, 1995

"Neural Network Simulation and the Prediction of Corporate Outcomes: Some Empirical Findings" (with K. Chong and N. Wilson), International Journal of the Economics of Business, Vol.2, No. 1, pp.31-50, 1995

"Audit Fee Determinants of Independent and Subsidiary Unquoted Companies in the UK - An Exploratory Study" (with T. Brinn and R. Roberts), British Accounting Review, Vol.26, No. 2, pp. 101-121, 1994

An Analysis of Student Performance in Undergraduate Accounting Courses (with S. Bartlett, R. Groves and M. Pendlebury), Occasional Research Paper, No.13, Technical and Research Committee, Chartered Association of Certified Accountants, 1992

"Employee Share Ownership, Privatisation and Internal Financial Reporting - Some New Evidence" (with R. Groves and M. Pendlebury), Management Accounting Research, No. 2, pp. 71-88, 1991

"Absenteeism and Quits: The Impact of Sharing Schemes, Participation and Unionisation" (with N. Wilson), Industrial and Labour Relations Review, Vol. 44, No. 3, pp. 454-465, 1991

Determinants of Audit Fees in the UK Unquoted Sector - Some New Evidence (with T. Brinn and R. Roberts), Occasional Research Paper, No. 11, Technical and Research Committee, Chartered Association of Certified Accountants, 1991

"The Determinants of Students' Financial Awareness - Some UK Evidence" (with R. Groves and M. Pendlebury), British Accounting Review, Vol. 23, No. 1, pp. 23-48, 1991

Employee Share Ownership, Financial Awareness and the Reporting of Financial Information to Employees (with R. Groves and M. Pendlebury), Research Report 22, Chartered Association of Certified Accountants, 1991

"Quit Rates and the Impact of Participation, Profit-Sharing and Unionisation: Some UK Evidence" (with J. Cable and N. Wilson), British Journal of Industrial Relations, Vol. 28, No. 2, pp. 197-213, 1990

"The Liquidation/Merger Alternative: Some Results for the UK Corporate Sector" (with N. Wilson), Managerial and Decision Economics, Vol. 10, September, pp. 209-220, 1989

"The Going-Concern Qualification Debate: Some UK Evidence", British Accounting Review, Vol. 21, No. 4, pp. 329-350, 1989

"The Effects of Housing Distortions on Unemployment" (with A.P.L. Minford and P. Ashton), Oxford Economic Papers, No. 40, pp. 322-345, 1988

"A Multilogit Approach to Predicting Corporate Failure: Some UK Evidence" (with D. Peel), OMEGA (International Journal of Management Science), Vol. 16, No. 4, pp. 309-318, 1988

"Timeliness of Private Company Accounts and Predicting Corporate Failure," Investment Analyst, No. 83, January, pp. 23-27, 1987

"Some Further Empirical Evidence on Predicting Private Company Failure" (with D. Peel), Accounting and Business Research, No. 69, Winter, pp. 57-66, 1987

"Predicting Corporate Failure: Some Results for the UK Corporate Sector" (with D. Peel and P. Pope), OMEGA (International Journal of Management Science), Vol. 14, No. 1, pp. 5-12, 1986