Details about Niamh M. Brennan

Homepage:	http://www.ucd.ie/research/people/business/professorniamhbrennan/
Workplace:	School of Business, University College Dublin, (more information at EDIRC)

Access statistics for papers by Niamh M. Brennan.

Last updated 2025-07-06. Update your information in the RePEc Author Service.

Short-id: pbr556

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Working Papers

2016

1. Accountability Processes in Boardrooms: A Conceptual Model of Manager-Non-Executive Director Information Asymmetry
   Open Access publications, Research Repository, University College Dublin View citations (8)
2. Financial Sleuthing
   Open Access publications, Research Repository, University College Dublin
3. Shades of Grey: Directors' Dilemmas
   Open Access publications, Research Repository, University College Dublin View citations (1)

2015

4. A Case of Distortion
   Open Access publications, Research Repository, University College Dublin
5. A Concentration of Minds
   Open Access publications, Research Repository, University College Dublin
6. A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations
   Open Access publications, Research Repository, University College Dublin View citations (11)
   See also Journal Article A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations, The British Accounting Review, Elsevier (2015) View citations (12) (2015)
7. Audit committees: practices, practitioners and praxis of governance
   Open Access publications, Research Repository, University College Dublin View citations (9)
   See also Journal Article Audit committees: practices, practitioners and praxis of governance, Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited (2015) View citations (7) (2015)
8. Reflections on Corporate Governance following Clerys' Closure
   Open Access publications, Research Repository, University College Dublin

2014

9. Forensic Accounting in a Constitutional Parliamentary Democracy: The Case of Ireland
   Open Access publications, Research Repository, University College Dublin View citations (2)
10. Rhetoric and Argument in Social and Environmental Reporting: the Dirty Laundry case
    Open Access publications, Research Repository, University College Dublin View citations (28)
    See also Journal Article Rhetoric and argument in social and environmental reporting: the Dirty Laundry case, Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited (2014) View citations (26) (2014)
11. The Art of War: The Strategic Use of Ploys and Falsehoods in Business
    Open Access publications, Research Repository, University College Dublin
12. Through the Glass Ceiling? Influences on and Challenges Faced by Female Partners in Big-4 Accounting Practices
    Open Access publications, Research Repository, University College Dublin
13. What is Corporate Governance?
    Open Access publications, Research Repository, University College Dublin

2013

14. Accounting Narratives and Impression Management
    Open Access publications, Research Repository, University College Dublin View citations (27)
15. Bank CEOs, executive hubris and the banking crisis
    Open Access publications, Research Repository, University College Dublin View citations (1)
16. Behavioural and Psychological influences on Boards
    Open Access publications, Research Repository, University College Dublin
    Also in Open Access publications, Research Repository, University College Dublin (2013)
17. Dialogism in Corporate Social Responsibility Communications: Conceptualising Verbal Interactions between Organisations and their Audiences
    Open Access publications, Research Repository, University College Dublin View citations (23)
    See also Journal Article Dialogism in Corporate Social Responsibility Communications: Conceptualising Verbal Interaction Between Organisations and Their Audiences, Journal of Business Ethics, Springer (2013) View citations (25) (2013)
18. Differentiating Clinical Governance, Clinical Management and Clinical Practice
    Open Access publications, Research Repository, University College Dublin View citations (1)
19. Executive Hubris: The Case of a Bank CEO
    Open Access publications, Research Repository, University College Dublin View citations (21)
    See also Journal Article Executive hubris: the case of a bank CEO, Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited (2013) View citations (19) (2013)
20. How much should boards know?
    Open Access publications, Research Repository, University College Dublin

2012

21. An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation
    Open Access publications, Research Repository, University College Dublin View citations (19)
    See also Journal Article An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation, Accounting Forum, Taylor & Francis Journals (2012) View citations (16) (2012)
22. Boardroom Feng Shui
    Open Access publications, Research Repository, University College Dublin

2011

23. A conceptual framework of impression management: new insights from psychology, sociology, and critical perspectives
    Open Access publications, Research Repository, University College Dublin View citations (64)
    Also in Open Access publications, Research Repository, University College Dublin (2011) View citations (64)
    See also Journal Article A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives, Accounting and Business Research, Taylor & Francis Journals (2011) View citations (64) (2011)
24. Applying principles of good governance in a school board context
    Open Access publications, Research Repository, University College Dublin
25. Can Directors Rely on Experts?
    Open Access publications, Research Repository, University College Dublin View citations (2)
26. Impression management and retrospective sense-making in corporate narratives: a social psychology perspective
    Open Access publications, Research Repository, University College Dublin View citations (54)

2010

27. A review of corporate governance research: an Irish perspective
    Open Access publications, Research Repository, University College Dublin
28. Boards that work - information flow is the key
    Open Access publications, Research Repository, University College Dublin
29. Rhetoric, argument and impression management in hostile takeover defence documents
    Open Access publications, Research Repository, University College Dublin View citations (14)
    See also Journal Article Rhetoric, argument and impression management in hostile takeover defence documents, The British Accounting Review, Elsevier (2010) View citations (12) (2010)

2009

30. Corporate governance, business judgement and the credit crunch
    Open Access publications, Research Repository, University College Dublin
31. Impression management: developing and illustrating a scheme of analysis for narrative disclosures – a methodological note
    Open Access publications, Research Repository, University College Dublin View citations (48)
32. Towards Ireland Inc, 2014
    Open Access publications, Research Repository, University College Dublin

2008

33. Corporate governance, accountability and mechanisms of accountability: an overview
    Open Access publications, Research Repository, University College Dublin View citations (100)
    See also Journal Article Corporate governance, accountability and mechanisms of accountability: an overview, Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited (2008) View citations (89) (2008)
34. Editor's Introduction. Corporate Governance and Financial Reporting
    Open Access publications, Research Repository, University College Dublin View citations (1)

2007

35. A study of whistleblowing among trainee auditors
    Open Access publications, Research Repository, University College Dublin View citations (30)
    See also Journal Article A study of whistleblowing among trainee auditors, The British Accounting Review, Elsevier (2007) View citations (30) (2007)
36. Discretionary disclosure strategies in corporate narratives: incremental information or impression management?
    Open Access publications, Research Repository, University College Dublin View citations (216)
37. Financial statement fraud: some lessons from US and European case studies
    Open Access publications, Research Repository, University College Dublin View citations (14)
    See also Journal Article Financial Statement Fraud: Some Lessons from US and European Case Studies, Australian Accounting Review, CPA Australia (2007) View citations (14) (2007)

2006

38. Boards of directors and firm performance: is there an expectations gap?
    Open Access publications, Research Repository, University College Dublin View citations (42)
    See also Journal Article Boards of Directors and Firm Performance: is there an expectations gap?, Corporate Governance: An International Review, Wiley Blackwell (2006) View citations (40) (2006)
39. Training of company directors is now best practice
    Open Access publications, Research Repository, University College Dublin

2005

40. A new methodology to measure impression management - A linguistic approach to reading difficulty
    Open Access publications, Research Repository, University College Dublin
41. Accounting expertise in litigation and dispute resolution
    Open Access publications, Research Repository, University College Dublin View citations (1)
42. The impact of materiality: accounting’s best kept secret
    Open Access publications, Research Repository, University College Dublin View citations (10)
    See also Journal Article The Impact of Materiality: Accounting's Best Kept Secret, Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia (2005) View citations (11) (2005)

2004

43. Alternative Perspectives on Independence of Directors
    Open Access publications, Research Repository, University College Dublin View citations (13)
    See also Journal Article Alternative Perspectives on Independence of Directors, Corporate Governance: An International Review, Wiley Blackwell (2004) View citations (14) (2004)
44. Board effectiveness and evaluation
    Open Access publications, Research Repository, University College Dublin
45. Board evaluation
    Open Access publications, Research Repository, University College Dublin
46. Good faith reporting by trainee auditors
    Open Access publications, Research Repository, University College Dublin
47. Value for money developments in the Irish health services
    Open Access publications, Research Repository, University College Dublin

2003

48. A health service that is accountable and value for money
    Open Access publications, Research Repository, University College Dublin
49. Accounting in crisis: a story of auditing, accounting, corporate governance and market failures
    Open Access publications, Research Repository, University College Dublin View citations (2)
50. Are non-executive directors of Irish plcs independent?
    Open Access publications, Research Repository, University College Dublin
51. Republic of Ireland
    Open Access publications, Research Repository, University College Dublin
    Also in Open Access publications, Research Repository, University College Dublin (2001) View citations (1)
52. Stock Exchange and Professional Accounting Requirements Applying in Both the Republic of Ireland and the United Kingdom
    Open Access publications, Research Repository, University College Dublin
    Also in Open Access publications, Research Repository, University College Dublin (2001)
53. Value for money and the Irish Health Services
    Open Access publications, Research Repository, University College Dublin

2002

54. Education and training of company directors
    Open Access publications, Research Repository, University College Dublin
55. Learning curve at IoD centre for corporate governance
    Open Access publications, Research Repository, University College Dublin

2001

56. Accountants' liability for negligence
    Open Access publications, Research Repository, University College Dublin View citations (1)
57. Forensic Accounting and the Calculation of Personal Injury Damages
    Open Access publications, Research Repository, University College Dublin View citations (1)
58. Forensic accounting and intellectual property infringement
    Open Access publications, Research Repository, University College Dublin View citations (2)
59. Forensic accounting and the calculation of commercial damages
    Open Access publications, Research Repository, University College Dublin View citations (1)
60. Reporting intellectual capital in annual reports: evidence from Ireland
    Open Access publications, Research Repository, University College Dublin View citations (50)
    See also Journal Article Reporting intellectual capital in annual reports: evidence from Ireland, Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited (2001) View citations (4) (2001)
61. Valuing businesses in a legal context
    Open Access publications, Research Repository, University College Dublin View citations (1)

2000

62. Accountants' reports on profit forecasts: regulation and practice
    Open Access publications, Research Repository, University College Dublin
    See also Journal Article Accountants’ reports on profit forecasts: regulation and practice, Managerial Auditing Journal, Emerald Group Publishing Limited (2000) (2000)
63. An empirical examination of forecast disclosure by bidding companies
    Open Access publications, Research Repository, University College Dublin View citations (6)
    See also Journal Article An empirical examination of forecast disclosure by bidding companies, Accounting and Business Research, Taylor & Francis Journals (2000) View citations (6) (2000)
64. Corporate reporting on the internet by Irish companies
    Open Access publications, Research Repository, University College Dublin View citations (10)
    Also in Open Access publications, Research Repository, University College Dublin (1998) View citations (5)
65. Intellectual capital: current issues and policy implications
    Open Access publications, Research Repository, University College Dublin View citations (43)
66. Rhetoric and argument in financial reporting: disclosures in profit forecasts and takeover documents
    Open Access publications, Research Repository, University College Dublin View citations (8)
67. Turnbull puts Risk Management to the Top of Corporate Agendas
    Open Access publications, Research Repository, University College Dublin
68. Use of the internet by Irish companies for investor relations purposes
    Open Access publications, Research Repository, University College Dublin View citations (6)
    Also in Open Access publications, Research Repository, University College Dublin (2000) View citations (7)

1999

69. A comparative analysis of required financial disclosures in US, UK and international accounting standards
    Open Access publications, Research Repository, University College Dublin
70. National networks of corporate power: an Irish perspective
    Open Access publications, Research Repository, University College Dublin View citations (2)
    See also Journal Article National Networks of Corporate Power: An Irish Perspective, Journal of Management & Governance, Springer (1998) View citations (7) (1998)
71. Voluntary disclosure of profit forecasts by target companies in takeover bids
    Open Access publications, Research Repository, University College Dublin View citations (25)
    See also Journal Article Voluntary Disclosure of Profit Forecasts by Target Companies in Takeover Bids, Journal of Business Finance & Accounting, Wiley Blackwell (1999) View citations (26) (1999)

1998

72. Accounting research: a practical guide
    Open Access publications, Research Repository, University College Dublin View citations (1)
73. Disclosure of profit forecasts during takeovers: evidence from directors and advisors
    Open Access publications, Research Repository, University College Dublin View citations (3)
74. Employment and remuneration of Irish chartered accountants: evidence of gender differences
    Open Access publications, Research Repository, University College Dublin View citations (3)
    Also in Open Access publications, Research Repository, University College Dublin (1998) View citations (3)
75. The 'Old Boys' network and Irish company boards
    Open Access publications, Research Repository, University College Dublin
76. Voluntary Disclosure of Profit Forecasts: Factors Influencing Information Disclosed during UK Takeover Bids
    Open Access publications, Research Repository, University College Dublin View citations (3)

1997

77. Corporate Governance Practices in Irish Companies
    Open Access publications, Research Repository, University College Dublin View citations (17)
78. Electronic Mail as a Pedagogical Tool to Teach International Accounting
    Open Access publications, Research Repository, University College Dublin

1995

79. Disclosures in Profit Forecasts: Evidence from UK Takeover Bids
    Open Access publications, Research Repository, University College Dublin View citations (1)

1990

80. Irish Published Accounts under Scrutiny
    Open Access publications, Research Repository, University College Dublin

1985

81. Objective tests in financial accounting
    Open Access publications, Research Repository, University College Dublin

1984

82. Are you Happy with your Accountant?
    Open Access publications, Research Repository, University College Dublin
83. Debt Collection - A Perennial Problem
    Open Access publications, Research Repository, University College Dublin
84. The Persistent Taxman
    Open Access publications, Research Repository, University College Dublin
85. Women in the Profession
    Open Access publications, Research Repository, University College Dublin

1982

86. Pension Accounting
    Open Access publications, Research Repository, University College Dublin

Journal Articles

2022

1. COVID-19 profit warnings: Delivering bad news in a time of crisis
   The British Accounting Review, 2022, 54, (2) View citations (8)
2. Is a Board of Directors a Team?
   The Irish Journal of Management, 2022, 41, (1), 5-19

2021

3. Connecting earnings management to the real World:What happens in the black box of the boardroom?
   The British Accounting Review, 2021, 53, (6) View citations (3)
4. Impression management and Big Four auditors: Scrutiny at a public inquiry
   Accounting, Organizations and Society, 2021, 88, (C) View citations (9)

2019

5. 100 PhD rules of the game to successfully complete a doctoral dissertation
   Accounting, Auditing & Accountability Journal, 2019, 32, (1), 364-376

2018

6. Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context
   Accounting and Business Research, 2018, 48, (5), 553-577 View citations (16)
7. Impression management in annual report narratives: the case of the UK private finance initiative
   Accounting, Auditing & Accountability Journal, 2018, 31, (6), 1566-1592 View citations (7)

2017

8. A theoretical framework of external accounting communication
   Accounting, Auditing & Accountability Journal, 2017, 30, (2), 433-469 View citations (23)
9. Differentiating control, monitoring and oversight
   Accounting, Auditing & Accountability Journal, 2017, 30, (8), 1867-1894 View citations (1)
10. Explanations for corporate governance non-compliance: A rhetorical analysis
    CRITICAL PERSPECTIVES ON ACCOUNTING, 2017, 49, (C), 31-56 View citations (17)

2016

11. Accountability processes in boardrooms
    Accounting, Auditing & Accountability Journal, 2016, 29, (1), 135-164 View citations (8)

2015

12. A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations
    The British Accounting Review, 2015, 47, (1), 85-99 View citations (12)
    See also Working Paper A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations, Open Access publications (2015) View citations (11) (2015)
13. Audit committees: practices, practitioners and praxis of governance
    Accounting, Auditing & Accountability Journal, 2015, 28, (4), 466-493 View citations (7)
    See also Working Paper Audit committees: practices, practitioners and praxis of governance, Open Access publications (2015) View citations (9) (2015)

2014

14. Rhetoric and argument in social and environmental reporting: the Dirty Laundry case
    Accounting, Auditing & Accountability Journal, 2014, 27, (4), 602-633 View citations (26)
    See also Working Paper Rhetoric and Argument in Social and Environmental Reporting: the Dirty Laundry case, Open Access publications (2014) View citations (28) (2014)

2013

15. Dialogism in Corporate Social Responsibility Communications: Conceptualising Verbal Interaction Between Organisations and Their Audiences
    Journal of Business Ethics, 2013, 115, (4), 665-679 View citations (25)
    See also Working Paper Dialogism in Corporate Social Responsibility Communications: Conceptualising Verbal Interactions between Organisations and their Audiences, Open Access publications (2013) View citations (23) (2013)
16. Executive hubris: the case of a bank CEO
    Accounting, Auditing & Accountability Journal, 2013, 26, (2), 172-195 View citations (19)
    See also Working Paper Executive Hubris: The Case of a Bank CEO, Open Access publications (2013) View citations (21) (2013)

2012

17. An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation
    Accounting Forum, 2012, 36, (3), 166-177 View citations (16)
    Also in Accounting forum, 2012, 36, (3), 166-177 (2012) View citations (19)
    See also Working Paper An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation, Open Access publications (2012) View citations (19) (2012)

2011

18. A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives
    Accounting and Business Research, 2011, 41, (5), 415-437 View citations (64)
    See also Working Paper A conceptual framework of impression management: new insights from psychology, sociology, and critical perspectives, Open Access publications (2011) View citations (64) (2011)
19. Impression management and retrospective sense‐making in corporate narratives
    Accounting, Auditing & Accountability Journal, 2011, 24, (3), 315-344 View citations (44)

2010

20. Rhetoric, argument and impression management in hostile takeover defence documents
    The British Accounting Review, 2010, 42, (4), 253-268 View citations (12)
    See also Working Paper Rhetoric, argument and impression management in hostile takeover defence documents, Open Access publications (2010) View citations (14) (2010)

2009

21. Methodological Insights
    Accounting, Auditing & Accountability Journal, 2009, 22, (5), 789-832 View citations (41)

2008

22. Corporate governance, accountability and mechanisms of accountability: an overview
    Accounting, Auditing & Accountability Journal, 2008, 21, (7), 885-906 View citations (89)
    See also Working Paper Corporate governance, accountability and mechanisms of accountability: an overview, Open Access publications (2008) View citations (100) (2008)

2007

23. A study of whistleblowing among trainee auditors
    The British Accounting Review, 2007, 39, (1), 61-87 View citations (30)
    See also Working Paper A study of whistleblowing among trainee auditors, Open Access publications (2007) View citations (30) (2007)
24. Financial Statement Fraud: Some Lessons from US and European Case Studies
    Australian Accounting Review, 2007, 17, (42), 49-61 View citations (14)
    See also Working Paper Financial statement fraud: some lessons from US and European case studies, Open Access publications (2007) View citations (14) (2007)

2006

25. Boards of Directors and Firm Performance: is there an expectations gap?
    Corporate Governance: An International Review, 2006, 14, (6), 577-593 View citations (40)
    See also Working Paper Boards of directors and firm performance: is there an expectations gap?, Open Access publications (2006) View citations (42) (2006)

2005

26. Corporate governance: Accountability, enterprise and international comparisons, 2005
    The International Journal of Accounting, 2005, 40, (4), 425-428 View citations (2)
27. The Impact of Materiality: Accounting's Best Kept Secret
    Asian Academy of Management Journal of Accounting and Finance (AAMJAF), 2005, 1, (1), 1-30 View citations (11)
    See also Working Paper The impact of materiality: accounting’s best kept secret, Open Access publications (2005) View citations (10) (2005)

2004

28. Alternative Perspectives on Independence of Directors
    Corporate Governance: An International Review, 2004, 12, (3), 325-336 View citations (14)
    See also Working Paper Alternative Perspectives on Independence of Directors, Open Access publications (2004) View citations (13) (2004)

2001

29. Reporting intellectual capital in annual reports: evidence from Ireland
    Accounting, Auditing & Accountability Journal, 2001, 14, (4), 423-436 View citations (4)
    See also Working Paper Reporting intellectual capital in annual reports: evidence from Ireland, Open Access publications (2001) View citations (50) (2001)

2000

30. Accountants’ reports on profit forecasts: regulation and practice
    Managerial Auditing Journal, 2000, 15, (9), 447-458
    See also Working Paper Accountants' reports on profit forecasts: regulation and practice, Open Access publications (2000) (2000)
31. An empirical examination of forecast disclosure by bidding companies
    Accounting and Business Research, 2000, 30, (3), 175-194 View citations (6)
    See also Working Paper An empirical examination of forecast disclosure by bidding companies, Open Access publications (2000) View citations (6) (2000)

1999

32. Voluntary Disclosure of Profit Forecasts by Target Companies in Takeover Bids
    Journal of Business Finance & Accounting, 1999, 26, (7‐8), 883-917 View citations (26)
    See also Working Paper Voluntary disclosure of profit forecasts by target companies in takeover bids, Open Access publications (1999) View citations (25) (1999)

1998

33. Employment and remuneration of Irish chartered accountants: evidence of
    European Accounting Review, 1998, 7, (2), 237-255 View citations (3)
34. National Networks of Corporate Power: An Irish Perspective
    Journal of Management & Governance, 1998, 2, (4), 357-379 View citations (7)
    See also Working Paper National networks of corporate power: an Irish perspective, Open Access publications (1999) View citations (2) (1999)

1996

35. Disclosure of profit forecasts during takeover bids
    European Accounting Review, 1996, 5, (1), 151-155 View citations (2)