Relevant bibliographies by topics / Non-audit fees

Academic literature on the topic 'Non-audit fees'

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Published: 4 June 2021
Last updated: 19 February 2023

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Journal articles on the topic "Non-audit fees"

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Zaman, Mahbub, Mohammed Hudaib, and Roszaini Haniffa. "Corporate Governance Quality, Audit Fees and Non-Audit Services Fees." Journal of Business Finance & Accounting 38, no. 1-2 (January 2011): 165–97. http://dx.doi.org/10.1111/j.1468-5957.2010.02224.x.

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Lennox, Clive S. "Non-audit fees, disclosure and audit quality." European Accounting Review 8, no. 2 (July 1999): 239–52. http://dx.doi.org/10.1080/096381899336014.

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Keane, Matthew. "ABNORMAL AUDIT FEES, NON-AUDIT FEES AND AUDITOR-CLIENT RETENTION DECISIONS." International Journal of Business Research 14, no. 3 (October 1, 2014): 181–90. http://dx.doi.org/10.18374/ijbr-14-3.13.

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Ali, Muhammad Jahangir, Rajbans Kaur Shingara Singh, and Mahmoud Al-Akra. "The impact of audit committee effectiveness on audit fees and non-audit service fees." Accounting Research Journal 31, no. 2 (July 2, 2018): 174–91. http://dx.doi.org/10.1108/arj-11-2015-0144.

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Purpose The purpose of this study is to examine the impact of audit committee effectiveness on audit fees and non-audit service (NAS) fees in a less regulatory environment. Design/methodology/approach The authors construct a composite audit committee effectiveness measure incorporating audit committee independence, diligence, size, financial expertise and the chairperson’s accounting expertise. Findings The authors find that audit committee effectiveness has a positive significant impact on both audit fees and NAS fees. This suggests that effective audit committees can hold auditors accountable resulting in better audit quality and consequently higher audit fees. Originality/value The link between more effective audit committees with higher NAS purchases can be explained in light of the difference in regulatory requirements providing audit committees with decision rights on the use of NASs, therefore approving more NAS and increasing NASF. Additional tests and robustness analyses confirm the results.
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Dunmore, Paul, and Yingxin Sarah Shao. "Audit and Non‐Audit Fees: New Zealand Evidence." Pacific Accounting Review 18, no. 2 (July 2006): 32–46. http://dx.doi.org/10.1108/01140580610732804.

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Lim, Chee Yeow, David K. Ding, and Charlie Charoenwong. "Non-audit fees, institutional monitoring, and audit quality." Review of Quantitative Finance and Accounting 41, no. 2 (September 14, 2012): 343–84. http://dx.doi.org/10.1007/s11156-012-0312-1.

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Alrashidi, Rasheed, Diogenis Baboukardos, and Thankom Arun. "Audit fees, non-audit fees and access to finance: Evidence from India." Journal of International Accounting, Auditing and Taxation 43 (June 2021): 100397. http://dx.doi.org/10.1016/j.intaccaudtax.2021.100397.

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Al-Adeem, Khalid. "An Analysis of the Relationship between Audit Fees and Non-audit Fees." Arabian Journal of & Accounting. 18, no. 02 (December 1, 2015): 99–119. http://dx.doi.org/10.12785/aja/180204.

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Antle, Rick, Elizabeth Gordon, Ganapathi Narayanamoorthy, and Ling Zhou. "The joint determination of audit fees, non-audit fees, and abnormal accruals." Review of Quantitative Finance and Accounting 27, no. 3 (November 2006): 235–66. http://dx.doi.org/10.1007/s11156-006-9430-y.

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Leung, Sidney, and Ran Wang. "Family control, audit committees and audit fees." Corporate Ownership and Control 7, no. 3 (2010): 73–85. http://dx.doi.org/10.22495/cocv7i3p6.

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This paper examines the impact of family control on audit effort and audit risk as proxied by audit fees, the relation between the quality of the audit committee (AC) and audit fees, and how family control influences the association between AC quality and audit fees. Using a sample of Hong Kong companies from the 2005/06 fiscal year, we find that family-controlled firms have lower audit fees. The results also show a positive association between AC quality and audit fees in Hong Kong. Moreover, the association of higher AC quality with higher audit fees is stronger in family-controlled firms than in non-family-controlled firms. Collectively, our findings suggest that audit committees in family-controlled firms require a higher degree of external audit effort than do those in non-familycontrolled firms.
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Dissertations / Theses on the topic "Non-audit fees"

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Alexeyeva, Irina. "Essays on Audit Fees and the Joint Provision of Audit and Non-Audit Services." Doctoral thesis, Umeå universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-141463.

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This thesis examines the factors affecting audit and non-audit fees and the effects of the joint provision of audit and non-audit services on auditing. The first essay focuses on environmental factors. Using data for Swedish listed companies over a six year span, including pre-crisis, crisis and post-crisis periods, the essay investigates whether changing economic conditions affect the level of fees paid for audit and non-audit services. The finding suggests that auditors increase their risk premium for auditing during a financial crisis andtend to charge higher audit fees as a response to lower risk levels in the post-crisis period. On the other hand, a significant reduction in non-audit fees suggests that companies are less willing to invest in consulting services during thecrisis and post-crisis periods. The second essay also studies the effects of environmental factors on audit pricing. Using data for financial institutions in 24 European countries, the study examines whether the level of effort spent on the evaluation of fair values is higher for more uncertain fair values.The result suggests that an increasing level of complexity and risk requires greater audit effort. Furthermore, the results showthat the strength of a country’s institutional setting is positively associated with the effort spent on the evaluation of high uncertainty fair value estimates. The finding implies that auditors spend more effort in stronger regulated countries, possibly due to higher potential litigation costs. The third essay focuses on the factors related to an individual audit partner. Based on the data of publicly listed Swedish companies, it investigates whether partner special competencies are reflected in the prices charged for auditing. The findings show that partner industry expertise and client-specific expertise are associated with higher audit fees. A further finding isthat female partners are considerably under-represented among specialists. However,the under-representation of females among higher qualified partners does not seem to negatively affect their possibilities to earn higher fees. The fourth essay investigates how the joint provision of audit and non-audit services affects perceived knowledge spillover and audit efficiency. The essay makesuse of survey data from a large sample of Swedish auditors and finds that the levels of communication and trust are positively associated with knowledge spillover. The result further suggests that the information gained from the provision of non-audit services can reduce auditors’ effort (time) spent on different audit procedures, thereby increasing audit efficiency.
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Alexeyeva, Irina. "Effect of different economic conditions on audit and non-audit fees: Evidence from Sweden." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-56521.

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Extraordinary high fees received by the auditors from their clients during the recent financial crisis have attracted public attention. However, reasons for high fees for audit service are obscure. Many studies have proved the importance of the client size, complexity, risks and the auditor status in determination of audit fees. Another determinant, the non-audit fee, has been intensively debated in the literature. The reason for this is that the audit and non-audit fees are not correlated in the way many researchers have expected. Namely, the vast majority of research has reported a positive association between two services. Many explanations for the phenomenon have been set forward. However, real reasons for such association remain unclear and the consensus between researchers is lacking. The study of the correlation between the two types of expenditures in the Swedish audit environment during a long time period may shed some light on this complex phenomenon. Some evidence suggest that an economic downturn can affect the relationship between audit and non-audit fees and their ratios. Therefore, the recent financial crisis provides an excellent opportunity to examine a possible relationship. Using the data from Middle Cap and Small Cap Swedish companies, this study investigates the relationship between audit and non-audit fees and their ratios during three periods of different economic conditions: favorable 2006 -2007, economic downturn 2008-2009 and post crisis period 2010-2011. In this study I tested a number of hypotheses. Firstly, I investigated the suggestion that the relationship between audit and non-audit fees in Sweden, like in many other countries, is positive. Secondly, I tested the hypothesis that economic fluctuations affect this relationship. Thirdly, I explored my prediction that the economic downturn influences the ratios of audit and non-audit fees. I have shown that the relationship between audit and non-audit services is positive during the whole investigated period. According to these results, the relationship is not affected by different economic conditions. Furthermore, I have found out that the financial crisis affected the audit and non-audit fee ratios. The ratio of the audit fee increased during the crisis and continued to increase during the post-crisis period. The ratio of non-audit fee decreased in the same proportion.
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HALLAK, RODRIGO TELLES PIRES. "ANALYSIS OF CORPORATE GOVERNANCE AS DETERMINANT OF AUDIT AND NON- AUDIT FEES IN BRAZIL." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2011. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=18899@1.

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O objetivo dessa pesquisa é identificar fatores que influenciem na determinação de gastos com auditoria e consultoria por parte das empresas abertas no mercado brasileiro. A principal motivação do presente estudo foi a falta de pesquisas sobre gastos com auditoria e consultoria no Brasil, enquanto que esse assunto já vem sendo explorado há anos em outros países. Cabe ressaltar que essa escassez de dados no Brasil é devido ao fato de que, só a partir de 2009, tornou-se obrigatória a divulgação das quantias despendidas com serviços de auditoria e consultoria de forma separada. A divulgação desses dados possibilita a análise dos determinantes dos valores pagos pelas empresas por tais serviços. Os resultados indicam que as despesas de auditoria estão positivamente relacionadas com o tamanho da companhia, price-to-book, qualidade da governança corporativa e com o fato de a empresa de auditoria ser uma Big Four e negativamente relacionadas com a alavancagem da firma. Já quanto aos gastos de consultoria, existe uma relação positiva com o tamanho da empresa e negativa com a presença estatal no controle da companhia contratante dos serviços.
The objective of the present study is to identify factors that have an impact on the determination of audit and non-audit fees paid by Brazilian publicly traded companies. The main motivation of the present study was the lack of research in Brazil about audit fees and non-audit fees, while the subject has been discussed for many years in other countries. It is important to highlight that this shortage of research is due to the fact that, only in 2009, it become mandatory the disclosure of money spent in each type of service. Such transparency allows the analysis of the determinants of the values paid by enterprises for these services. The results indicate that the audit fees are positively related to firm size, price-to-book, corporate governance quality and the fact that the auditor is a Big Four, and negatively related to leverage. In terms of non-audit fees, there is a positive relation with firm size and they are lower in State-owned firms.
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McMeeking, Kevin Paul. "An empirical analysis of the level and changes of UK audit and non audit service fees." Thesis, Lancaster University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.369492.

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Ali, Roziani. "The impact of governance characteristics and non-audit fees on audit pricing : evidence from UK listed companies." Thesis, University of Sheffield, 2014. http://etheses.whiterose.ac.uk/6663/.

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Ananthanarayanan, Umapathy. "The association between auditors' fees and earnings management in New Zealand." Click here to access this resource online, 2008. http://hdl.handle.net/10292/460.

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This study provides evidence between auditors' fees and earnings management in New Zealand. The fee measures used in this study are audit fees, non-audit fees and total fees paid by a client to the audit firm. For each of the three fee measures, I derive client importance fee measures that reflect a client’s economic importance to the auditor relative to other clients of the auditor at the city office and national levels. This study employs both performance adjusted discretionary accruals and current accruals as proxies for earnings management. Using a sample of 224 firm-years comprising firms listed on the New Zealand Stock Exchange (NZX) in fiscal years 2004 and 2005, the results of multivariate tests indicate an adverse association between non-audit fees and earnings management. In other words, non-audit fees paid by a client relative to fees paid by other clients, at the office and national levels, appear to impair the auditor’s independence because clients generating relatively more non-audit fees report greater discretionary and current accruals. Such evidence is more pronounced for income increasing accrual proxies for earnings management. The results also show that audit fee is not related to earnings management. As the results in this study are consistent across both discretionary and current accruals, the validity of the results is strengthened. This study contributes to the literature by providing insight into how auditors’ fee metrics indicating client importance affect earnings management in a legal and institutional environment of a small economy, and where the audit market is largely saturated with little room for growth. This study raises implications for relevant regulatory bodies in New Zealand pertaining to future developments of auditor independence and financial reporting regulations.
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Zimmerman, Aleksandra B. "Does the Audit Market Price Partner Big 4 Experience in Non-Big 4 Firms?" Case Western Reserve University School of Graduate Studies / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=case1459427972.

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Marques, Alexandre Pinto. "Efeito da proibição conjunta dos serviços de auditoria e não auditoria nos honorários de auditoria." Master's thesis, Instituto Superior de Economia e Gestão, 2021. http://hdl.handle.net/10400.5/23508.

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Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais
Over the years, audit firms have attracted attention for being associated with poor financial reporting due to the poor quality of the audits performed. In order to enhance trust in auditors, Regulation (EU) No. 537/2014 of the European Parliament and of the Council of April 16 established a prohibition on the joint provision of audit services (AS) and non-audit services (NAS) by the same audit firm in public interest entities. This study aimed to analyze the effect of the Regulation on audit fees. For this purpose, we used an unbalanced panel sample composed of companies listed on Euronext Lisbon in the period from 2012 to 2020. The results show that both in the overall analysis and in the particular analysis of the Big 4, with the prohibition of joint AS and NAS, audit fees have decreased. Nevertheless, we confirmed the premise that entities audited by Big 4 tend to incur higher SA fees.
Ao longo dos anos, as firmas de auditoria saltaram para a ribalta por estarem associadas a relato financeiro deficitário devido à má qualidade das auditorias realizadas. Com o intuito de reforçar a confianças nos auditores, o o Regulamento (UE) nº 537/2014 do Parlamento Europeu e do Conselho, de 16 de abril, estabeleceu a proibição de prestação conjunta de serviços de auditoria (SA) e de serviços distintos de auditoria (SDA) pela mesma firma de auditoria nas entidades de interesse público. O presente estudo visou analisar o efeito do Regulamento nos honorários de auditoria. Para esse efeito, utilizámos uma amostra em painel não balanceada composta pelas empresas cotadas na Euronext de Lisboa no período de 2012 a 2020. Os resultados obtidos evidenciam que tanto na análise global como na análise particular ao caso das Big 4, com a proibição da prestação conjunta de SA e de SDA, os honorários de auditoria reduziram. Não obstante, confirmámos a premissa de que as entidades auditadas por Big 4 têm uma tendência de suportar honorários de SA mais elevados.
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Munsif, Vishal. "Internal Control Reporting by Non-Accelerated Filers." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/431.

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I examine three issues related to internal control reporting by non-accelerated filers. Motivation for the three studies comes from the fact that Section 404 of the Sarbanes-Oxley Act (SOX) continues to be controversial, as evidenced by the permanent exemption from Section 404(b) of SOX granted to non-accelerated filers by the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The Dodd-Frank Act also requires the SEC to study compliance costs associated with smaller accelerated filers. In the first part of my dissertation, I document that the audit fee premium for non-accelerated filers disclosing a material weakness in internal controls (a) is significantly lower than the corresponding premium for accelerated filers, and (b) declines significantly over time. I also find that in the case of accelerated filers remediating clients pay lower fees compared to clients continuing to report internal control problems; however, such differences are not observed in the case of non-accelerated filers. The second essay focuses on audit report lag. The results indicate that presence of material weaknesses are associated with increased audit report lags, for both accelerated and non-accelerated filers. The results also indicate that the decline in report lag following remediation of problems is greater for accelerated filers than for non-accelerated filers. The third essay examines early warnings (pursuant to Section 302 disclosures) for firms that subsequently disclosed internal control problems in their 404 reports. The analyses indicate that non-accelerated firms with shorter CFO tenure, presence of accounting experts on the audit committee, and more frequent audit committee meetings are more likely to provide prior Section 302 warnings. Overall the results suggest that there are differences in internal control reporting between the accelerated and non-accelerated filers. The results provide empirical grounding for the ongoing debate about internal control reporting by non-accelerated filers.
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Abdel, Nour Joseph. "The effect of employee ownership on audit fees, auditor independence and earnings management : evidence from France." Electronic Thesis or Diss., Aix-Marseille, 2020. http://theses.univ-amu.fr.lama.univ-amu.fr/200407_ABDELNOUR_601e813hbqqyh297jdc660bt_TH.pdf.

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L’Actionnariat Salarié (AS) est une composante de rémunération qui permet de relier le patrimoine personnel du salarié à celui de l’entreprise. Il assure leur représentation dans le conseil d’administration, ce qui génère des effets sur plusieurs niveaux : individuel, organisationnel et macroéconomique. Ce travail doctoral examine les effets de l’AS sur les pratiques de comptabilité et audit en France, pays où l’AS est le plus développé en Europe. Le premier chapitre introduit les plans d’AS et les autres plans de participation des salariés en France et dans le monde. Le second chapitre étudie les coûts d’agence et les honoraires d’audit. Il montre une relation en U inversé entre l’AS et ces deux variables, indiquant que l’AS a un double effet : l’alignement des intérêts et l’enracinement des dirigeants. Le troisième chapitre montre que l’AS rassure les parties prenantes sur l’indépendance de l’auditeur. Il permet notamment aux dirigeants de profiter des bénéfices liés à un double engagement (audit et non-audit) et d’acquérir plus de services non-audits. Le quatrième chapitre révèle que la gestion des résultats par les managers en France, à travers les accruals discrétionnaires, est plutôt utilisée de manière opportuniste. L’étude démontre aussi que l’AS réduit la manipulation opportuniste des résultats et le taux d’opportunisme des accruals. Le dernier chapitre présente une conclusion de la thèse et synthétise les résultats, les contributions et les limites de la recherche. Cette thèse de doctorat contribue à la littérature sur la gouvernance d’entreprise, en examinant l’effet de l’AS sur les coûts d’agence à travers divers prismes
Employee Share Ownership (ESO) refers to a compensation practice through which an employee’s wealth is directly tied to their companies’. It provides their representation in the board of directors and has several effects on the individual, corporate and macroeconomic levels. This doctoral thesis discusses the effects of employee ownership on accounting and audit practices in France, the country that has the most developed ESO in Europe. The first chapter provides a general introduction to ESO schemes and other shared capitalism arrangements in France and in the world. The second chapter focuses on agency costs and audit fees, and finds a negative U-shaped relationship between ESO and both variables. It indicates that ESO aligns the interests of employees with those of shareholders, but also acts as a managerial entrenchment mechanism. The third chapter finds that ESO reassures the company’s stakeholders about the auditor’s independence and allows managers to benefit from their auditor’s joint-engagement benefits by purchasing more non-audit services. The fourth chapter studies earnings management through discretionary accruals and reveals that earnings management in France is rather used opportunistically by managers. It also finds that ESO helps decreasing the manipulation of earnings and reduces the opportunism of the discretionary accruals. The final chapter summarizes the thesis’ results and presents its contributions and limitations. This doctorate dissertation contributes to research on corporate governance by studying ESO’s effect on agency costs from several perspectives
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Books on the topic "Non-audit fees"

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Frankel, Richard M. The relation between auditors' fees for non-audit services and earnings quality. Cambridge, Mass: MIT Sloan School of Management, 2002.

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M, Frankel Richard, Johnson Marilyn F, and Nelson Karen K. Relation Between Auditors' Fees for Non-Audit Services and Earnings Quality. Creative Media Partners, LLC, 2018.

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M, Frankel Richard, Johnson Marilyn F, and Nelson Karen K. The Relation Between Auditors' Fees for Non-Audit Services and Earnings Quality. Franklin Classics Trade Press, 2018.

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M, Frankel Richard, Johnson Marilyn F, and Nelson Karen K. The Relation Between Auditors' Fees for Non-Audit Services and Earnings Quality. Franklin Classics Trade Press, 2018.

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M, Frankel Richard, Johnson Marilyn F, and Nelson Karen K. The Relation Between Auditors' Fees for Non-audit Services and Earnings Quality. Franklin Classics, 2018.

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Book chapters on the topic "Non-audit fees"

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Demartini, Maria Chiara, Valentina Beretta, and Sara Trucco. "Throw Money at ICD? The Effect of the Global Financial Crisis on the Link Between Intellectual Capital Disclosure and (Non-)audit Fees." In Organizing in a Digitized World, 104–28. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-86858-1_7.

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Conference papers on the topic "Non-audit fees"

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Alhadab, M. "Do Non-Audit Service Fees Associate with Accrual Earnings Management during the IPO?" In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2015. http://dx.doi.org/10.5176/2251-1997_af15.62.

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Harindahyani, Senny, and Jessica Avelina Yolino. "The Role of Firm Ownership Type and Earnings Management on Auditor Choice and Audit Fee of Non-Financial Firms." In Proceedings of the Social and Humaniora Research Symposium (SoRes 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/sores-18.2019.130.

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Hossain, Md Abir, Adan J. Mireles, and Calvin M. Stewart. "A Machine Learning Approach for Stress-Rupture Prediction of High Temperature Austenitic Stainless Steels." In ASME Turbo Expo 2022: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2022. http://dx.doi.org/10.1115/gt2022-84352.

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Abstract This study outlines a machine learning approach for long-term stress-rupture (SR) prediction of high temperature austenitic stainless steel. Traditional methods of lifetime estimation and alloy design for turbomachinery application rely mostly on repeated testing, prior experience, and trial-and-error approach, which are laborious, time intensive, and costly. Recent advances in machine learning offer an accelerated technique for the development of constitutive creep laws, superior alloy designs, and reliable long-term performance prediction. To that end, a machine learning approach is explored in this study for long-term stress-rupture prediction. The toolbox GPTIPS, a biologically inspired genetic programming (GP) algorithm for building accurate and intrinsically explainable non-linear regression model is employed in this study. In GPTIPS, randomly sampled tree structures, mutate and cross over the best performing trees to create a new sample. The process iterates until the best solution is found based on criteria set by the user. Herein, the stress-rupture data of 18Cr-8Ni (304 SS) stainless steel, divided into 60% training and 40% testing data irrespective of heat grades are feed into GPTIPS. The GPTIPS is iterated based on the number of genes, tournament size, tree depth, and nodes. The generated SR constitutive models are ranked according to goodness-of-fit and model complexity. The best-ranked models are compared with the experimental data and found to be free of inflection points at low-stress. Post audit validation is performed by fitting the model blindly against an extended data base of 18Cr-12Ni-Mo (316 SS) stainless steel. Based on the goodness-of-fit, the best-ranked models are investigated for future application, comprehensive understanding of their limitations, and the resultant capability of effective prediction. In future work, the ability of GPTIPS will be leveraged to develop minimum-creep-strain-rate models, alloy design based on chemical composition, potential sources of uncertainty, and their implications on the outcomes.
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Reports on the topic "Non-audit fees"

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Clement, Timothy, and Brett Vaughan. Evaluation of a mobile learning platform for clinical supervision. University of Melbourne, 2021. http://dx.doi.org/10.46580/124369.

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Context: This report details a formative evaluation of the Clinical Supervision Online (CSO) course, a fee-paying, fully online ‘light touch’ program of study for clinical supervisors offered by the Melbourne Medical School, which was developed in conjunction with the University’s Mobile Learning Unit. The course requires between six to ten hours of self-directed study and is designed for any clinicians who teach. Methods: Evaluation of the course was guided by Rossi, Lipsey and Freeman’s (2004) approach to program evaluation, addressing the need for the course, its design, implementation, impact, and return on investment. Data were collected through interviews with key informants, document analysis, an embedded student survey, learning analytics data, financial data, and an audit against ‘best practice’ standards for online course design. Findings: The findings suggest that course development was driven by both a financial imperative and genuine concern to meet training needs of clinical supervisors. Two hundred and four students enrolled on the course in its first 18 months. This has been enough to cover its developmental costs. In relation to 64 quality standards for online course design, the level of performance was rated as ‘meets’ for 44 items; ‘exceeds’ for one item; ‘developing for 13 items’; and, ‘non-existent’ for six items. An additional 33 items were identified as ‘not applicable’ for the ‘light touch’ course design. Significance: From a learning design perspective there is much to like about the CSO course and the outcome of assessing it against the standards for ‘best practice’ online course design suggests that an evolutionary approach - making incremental changes - could improve the course whilst retaining its existing ‘light touch’ format. The CSO course on its own is unlikely to realise the depth of achievement implied in the course aims and learning outcomes. The CSO course may best be seen as an entrée into the art of clinical supervision.
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