User profiles for Collette Kirwan
Collette E KirwanWaterford 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 …
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
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 …
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 …
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
Agency theory and stewardship theory represent a continuum of theoretical perspectives.
Under “pure” agency theory the organisation is characterised by the conflict between principal …
Under “pure” agency theory the organisation is characterised by the conflict between principal …
Life with chronic obstructive pulmonary disease: striving for 'controlled co‐existence'
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 …
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 …
Objective To assess the cost-effectiveness of a structured education pulmonary rehabilitation
programme (SEPRP) for chronic obstructive pulmonary disease (COPD) relative to usual …
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 …
Objective To evaluate the effectiveness of a structured education pulmonary rehabilitation
programme on the health status of people with chronic obstructive pulmonary disease (COPD)…
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 …
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
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 …
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 …
reports to improve audit report disclosures and render audits more transparent to financial …