Miss Mayuri Vekaria

Research project: Earnings management in NHS organisations


NHS is the world's largest integrated healthcare system that aims to treat patients based on their need rather than their ability to pay. NHS England is facing one of its worst financial challenges due to high inflation rates, rising energy costs, elective care backlog, staff pay and ongoing Covid costs are among the several causes of significant cost pressures on NHS organisations. With providing good quality healthcare, free at point of use, remaining accountable for public funds, meeting statutory obligations and requirements to report budget breakeven, the management of NHS organisations face immense pressure. These pressures can lead to earnings management practices to be adopted, in order to report favorable financial results. However, altering financial statements can significantly affect resource allocation and contracts with suppliers and partners. This study investigates the use of earnings management in NHS financial reporting and the extent to which it can affect user decisions.


I am a qualified chartered accountant, with over five years of professional experience in the financial industry. I have received a masters in accounting and finance from Kingston University London. My fields of expertise include financial reporting, taxes and company regulation. I am passionate about lecturing and spreading knowledge through innovative ways. I believe education serves a bigger purpose in shaping future lives and I am very grateful to have a chance to teach some modules over the past couple of years. 

Areas of research interest

  • Earnings management
  • NHS Finance
  • Sustainability
  • Corporate governance
  • Public finance
  • Public health
  • Accountability
  • Disclosures


  • Association of Certified Chartered Accountants

Funding or awards received

  • Activity Support Fund