NHS England is the largest publicly funded healthcare service in the world. As such, NHS service providers deal with substantial funding from the government and must provide accountability for this funding. My thesis presents and discusses the financial trends of NHS organisations. Additionally, my thesis also explores earnings management practices within NHS, examining how financial reporting practices may be influenced by managerial incentives and organisational pressures. I study the level of earnings management around achieving a reported surplus or deficit. This research contributes to literature by providing a broader understanding into financial transparency of NHS organisations and by providing empirical evidence on earnings management in a setting where public accountability is a necessity.
I am currently a PhD researcher studying financial reporting and earnings management in NHS. I am also working as a part-time lecturer in Data Analytics at Kingston University. I started my journey in accounting after completing my GCSE's. I achieved a diploma in Business Management and then moved to working towards the ACCA qualification. I achieved ACCA membership in 2021. I also have a Masters in Accounting and Finance from Kingston University including a professional placement year. During my masters, I conducted research on earnings management in times of financial distress in private limited companies in UK.