User profiles for Collette Kirwan

Collette E Kirwan

Waterford Institute of Technology
Verified email at wit.ie
Cited by 284

Accountability processes in boardrooms: a conceptual model of manager-non-executive director information asymmetry

NM Brennan, CE Kirwan, J Redmond - Accounting, Auditing & …, 2016 - emerald.com
Purpose – The purpose of this paper is to understand the influence of information and knowledge
exchange and sharing between managers and non-executive directors is important in …

[HTML][HTML] Impression management and Big Four auditors: Scrutiny at a public inquiry

NJ Dunne, NM Brennan, CE Kirwan - Accounting, Organizations and …, 2021 - Elsevier
To examine how Big Four auditors react to public scrutiny, we explore their evidence at a
public inquiry on the Irish banking crisis. We use impression management theory to make …

Audit committees: practices, practitioners and praxis of governance

NM Brennan, CE Kirwan - Accounting, Auditing & Accountability …, 2015 - emerald.com
Purpose – The purpose of this paper is to review and critique prior research on audit
committees using a practice-theory lens. Research on audit committees has followed the same …

[PDF][PDF] Comparative analysis of corporate governance theory: The agency-stewardship continuum

M Cullen, C Kirwan, N Brennan - 20th annual conference of the Irish …, 2006 - academia.edu
Agency theory and stewardship theory represent a continuum of theoretical perspectives.
Under “pure” agency theory the organisation is characterised by the conflict between principal …

Life with chronic obstructive pulmonary disease: striving for 'controlled co‐existence'

…, L Mee, D Casey, K Murphy, C Kirwan… - Journal of clinical …, 2013 - Wiley Online Library
Aims and objectives To understand the meaning of chronic obstructive pulmonary disease (COPD)
for people and their response to this disease. Background COPD is a major cause of …

The cost-effectiveness of a structured education pulmonary rehabilitation programme for chronic obstructive pulmonary disease in primary care: the PRINCE cluster …

…, K Murphy, D Devane, A Cooney, L Mee, C Kirwan… - BMJ open, 2013 - bmjopen.bmj.com
Objective To assess the cost-effectiveness of a structured education pulmonary rehabilitation
programme (SEPRP) for chronic obstructive pulmonary disease (COPD) relative to usual …

The effectiveness of a structured education pulmonary rehabilitation programme for improving the health status of people with moderate and severe chronic …

…, J Newell, E O'Shea, C Scarrott, P Gillespie, C Kirwan… - Thorax, 2013 - thorax.bmj.com
Objective To evaluate the effectiveness of a structured education pulmonary rehabilitation
programme on the health status of people with chronic obstructive pulmonary disease (COPD)…

Disclosure of auditor risk assessments in expanded audit reports

KAM Dwyer, NM Brennan, CE Kirwan - Journal of Applied Accounting …, 2023 - emerald.com
Purpose This rich descriptive study examines auditors' client risk assessment (ie “key audit
matters”/critical audit matters) disclosures in expanded audit reports of 328 Financial Times …

[HTML][HTML] How the Big Four maintain and defend logic equilibrium at concurrent performances

NJ Dunne, NM Brennan, CE Kirwan - Critical Perspectives on Accounting, 2023 - Elsevier
The Big Four’s organizational field is dominated by two conflicting institutional logics, the
professional logic and the commercial logic, resulting in a fragile logic equilibrium. We …

Auditor materiality in expanded audit reports: more (disclosure) is less

…, NM Brennan, CE Kirwan - Australian Accounting …, 2023 - Wiley Online Library
The United Kingdom (UK) Financial Reporting Council (FRC) introduced expanded audit
reports to improve audit report disclosures and render audits more transparent to financial …