Yes I know the pun was weak, but seriously who could resist. They're paper mache dogs covered in old Beano comics. Get it?
They are the work of Justine Smith. Her more recent work tends towards the more monetary in subject. She creates sculptures out of currency. Her dogs are still my favourite pieces by her, but I do like her money flowers, subtly done, at first glance the material is not apparent. She gets her point across but doesn't hit you over the head with it.