UCD Michael Smurfit Graduate Business School: Prof. Ciarán Ó hÓgartaigh

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Professor Ciaran O'Hogartaigh PHD

Contact Details

Title	Chair In Accounting
Address	School of Business Q252
Email:	ei.dcu@hgiatragoho.naraic

Title	Dean of School of Business
Address	C.O. - Business & Law Quinn School of Business Belfield Dublin 4
Telephone:	Ext. 4856
Email:	ei.dcu@ssenisubfonaed

Biography:

Ciarán Ó hÓgartaigh BComm (Galway), DipPrAcc (UCD), PhD (Leeds), FCA (Ireland) has taught at undergraduate, graduate and executive levels in Dublin City University and, most recently, at Victoria University of Wellington, New Zealand. He has also led executive and professional education programmes at, for example, the Institute of Chartered Accountants in Ireland, Irish Life plc, AIB and the Revenue Commissioners.

From March 2003 until October 2006, he chaired the Audit Committee of the Department of the Marine, Communications & Natural Resources. He is a member of the Audit Committee of the Radiological Protection Institute of Ireland and Foras na Gaeilge. He led the research team which reported to the Commission on Electronic Voting on the risk and control aspects of the proposed e-voting process in 2004. He has served as an expert witness in financial reporting in several leading tax and commercial law cases.

A former Fulbright Fellow at Northeastern University (Boston), he has published widely on financial reporting (in, for example, Behavioral Research in Accounting, British Accounting Review, Critical Perspectives on Accounting, Journal of Accounting Literature and Journal of Business Research) and in accounting history (Accounting Historians' Journal, Accounting History, The Routledge Companion to Accounting History and as Guest Editor of a Special Edition of Accounting, Business and Financial History). He is co-editor (with Noel Hyndman of Queen's University Belfast) of The Irish Accounting Review.

Ciarán joined UCD in January 2008 as Professor of Accountancy.

Research Interests

The framing of financial reporting disclosures

Intersubjective reality and accounting

Accounting history: financial accounting practice and the dissemination of knowledge

Accounting and corporate goverance archives in Ireland

Editor: The Irish Accounting Review (2004-present)

Guest editor: Special Issue on Ireland of Accounting, Business & Financial History, 18(1), 2008

Books

Ciarán Ó hÓgartaigh and Margaret Ó hÓgartaigh; (2010) Business Archival Sources for the Local Historian, Maynooth Research Guides for Irish Local History. Dublin & Portland, OR: Four Courts Press. [Details]

Patricia Barker and Ciarán Ó hÓgartaigh; (1998) Accounting for Groups - Theory and Practice. Dublin & Portland, OR: Oak Tree Press. [Details]

Book Chapters

Ciaran Ó hÓgartaigh; (2008) 'Financial Accounting Practice' In: John Richard Edwards and Stephen P. Walker (eds). The Routledge Companion to Accounting History. London and New York: Routledge. [Details]

Ciaran Ó hÓgartaigh and Margaret Ó hÓgartaigh; (2007) 'Hedge schools, books and business education in Eighteenth Century Ireland' In: Felix Larkin (eds). Poets, Scholars and Librarians: a Festschrift for Dónall Ó Luanaigh of the National Library of Ireland. Dublin & Portland, OR: Four Courts Press. [Details]

Ciaran Ó hÓgartaigh and H. David Sherman; (2002) 'Accounting as a means to innovative ends' In: Konstantin Theile and Ciarán Ó hÓgartaigh (eds). International Business Education: International New Enterprise Development. Aachen: Shaker Verlag. [Details]

Doreen Gilfedder and Ciarán Ó hÓgartaigh; (2000) 'A consensus of the powerful? Participation and non-participation in the ASB’s standard-setting process' In: Stuart McLeay and Angelo Riccaboni (eds). Contemporary Issues in Accounting Regulation. New York, NY: Kluwer. [Details]

Ciaran Ó hÓgartaigh and Konstantin Theile; (1999) 'Introduction: wherever life pours ordinary plenty' In: Konstantin Theile and Ciarán Ó hÓgartaigh (eds). International Business Education: Partnership, Patterns and Prospects for the 21st Century. Dublin: Oak Tree Press. [Details]

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Edited Books

Konstantin Theile and Ciarán Ó hÓgartaigh (Ed.). (2002) International Business Education: Partnership, Patterns and Prospects for the 21st Century. Dublin & Portland, OR: Oak Tree Press. [Details]

Konstantin Theile and Ciarán Ó hÓgartaigh (Ed.). (1999) International Business Education: International New Enterprise Development. Aachen: Shaker Verlag. [Details]

Peer Reviewed Journals

Clarke, P., C. Ó hÓgartaigh and M. Ó hÓgartaigh; (2010) ''A Distinct Degree in Commerce': Charles Hubert Oldham and the Context of Commerce Education in pre-Independence Ireland'. The Irish Accounting Review, 7 (1):1-20. [Details]

Hyndman, N. and C. Ó hÓgartaigh; (2009) ''Drops of water turn a mill' - Irish academic accounting research: Looking to the future'. The Irish Accounting Review, 18 (2):51-65. [Details]

Richard Wang, Ciarán Ó hÓgartaigh and Tony vanZijl; (2009) 'The Construct Validity of Measures of Accounting Conservatism'. Journal of Accounting Literature, 28 :165-204. [Details]

Hamilton, G. and C. Ó hÓgartaigh; (2009) 'The Third Policeman: 'The True and Fair View', Language and the Habitus of Accounting'. Critical Perspectives on Accounting, 20 (8):210-220. [Details]

Jim Maroney, Clodagh McGarry and Ciarán Ó hÓgartaigh; (2008) 'Familiarity, Home Bias and Investors' Reactions to 20-F Reconciliation Gains and Losses and Perceptions of the Quality of Accounting Principles'. British Accounting Review, 40 (2):103-122.

[Details]

Ganesh Krishnamoorthy, Jim Maroney and Ciarán Ó hÓgartaigh; (2008) '20-F Reconciliations and Investment Recommendations by Financial Professionals¿'. Journal of Business Research, 61 (4):355-362. [Details]
Ciaran Ó hÓgartaigh; (2008) '' I scáil a chéile a mhaireann na daoine' : Shadow and Shade in Irish Accounting History'. accounting, business and financial history, 18 (1):1-6. [Details]
Ciaran Ó hÓgartaigh and Margaret Ó hÓgartaigh; (2006) '‘Sophisters, Economists and Calculators': Bookkeeping education in eighteenth century Ireland'. Irish Accounting Review, 13 (2):65-76. [Details]
Noel Hyndman, Ciarán Ó hÓgartaigh and Keith Warnock; (2006) 'Patterns Of Publication in Academic Accounting: Contours of a Changing Landscape in the Irish University Sector'. Irish Accounting Review, 13 (Special EAA Issue). [Details]
Jim Maroney and Ciarán Ó hÓgartaigh; (2005) '20-F Reconciliations And Investors' Perceptions Of Risk And Financial Performance'. Behavioral Research in Accounting, 17 . [Details]
Russell Craig, Ciarán Ó hÓgartaigh and Margaret Ó hÓgartaigh; (2004) 'Clowns Of No Account? Reflections on the Involvement of Four Irishmen in the Commercial Life of the New South Wales Colony, 1788-1818'. Accounting History, 9 (2):63-86. [Details]
Ciaran Ó hÓgartaigh and Margaret Ó hÓgartaigh; (2004) ''Getting and Spending’: Accounting and Corporate Governance Archives in the National Archives of Ireland and the Public Record Office of Northern Ireland'. Irish Accounting Review, 11 (1):11-32. [Details]
Ciaran Ó hÓgartaigh and Margaret Ó hÓgartaigh; (2004) 'Business Archives in the National Archives of Ireland and the Public Record Office of Northern Ireland: A Mappa Mundi'. Irish Economic and Social History, 31 :61-68. [Details]
Ciaran Ó hÓgartaigh, Margaret Ó hÓgartaigh and Ingird Jeacle; (2002) ''How it essentially was’: Truth Claims in History and Accounting'. Accounting Historians Journal, 29 (1):36-58. [Details]
Ciaran Ó hÓgartaigh; (2001) 'The Disclosure of the Uncertain Nature of Financial Statements and Readers’ Perceptions of Reporting Entities'. Irish Accounting Review, 8 (1):51-70. [Details]
Ciaran Ó hÓgartaigh; (2000) 'Accounting for Feminisation and the Feminisation of Accounting in Ireland: Gender and Self-Evaluation in the Context of Uncertain Accounting Information'. Irish Business and Administrative Research, 21 (1):147-168. [Details]
Doreen Gilfedder and Ciarán Ó hÓgartaigh; (1998) 'The Grasshoppers and the Great Cattle: Participation and Non-participation in the ASB’s standard-setting process'. Journal of Management and Governance, 2 (3):287-296. [Details]
Ciaran Ó hÓgartaigh and Eilish Reilly; (1998) 'Perceptions of Performance: The Reactions of Analysts and Institutional Investors to FRS 3'. Irish Accounting Review, 4 (1):123-144. [Details]
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Other Journals

C. Ó hÓgartaigh; (2011) 'Attributes employers are looking for in all business graduates as they battle recession and plan for recovery' Accounting and Business 2011 (May) :59-62. [Details]

Ciarán O hOgartaigh; (2010) 'A Professional Mindset: the new FAE' Accountancy Ireland 42 (2) :55-56. [Details]

Mark Kenny, Simon Magennis and Ciarán Ó hÓgartaigh; (2004) 'IFRS Awareness – A Survey of Awareness Levels amongst Irish Chartered Accountants' Accountancy Ireland 36 (5) :10-11. [Details]

Mary Canning and Ciarán Ó hÓgartaigh; (2002) 'Accounting needs regulation as much as regulation needs accounting' Accountancy Ireland 34 (6) :6-8. [Details]

Ciaran Ó hÓgartaigh and Cathy Shakespeare; (2001) 'Lessons from America: Accounting Education in the U.S' Accountancy Ireland 33 (3) :14-15. [Details]

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Published Reports

McCallig, J. and C. O hOgartaigh; (2010) A Language of Business: Accounting and Accounting Standards. Oireachtas Library and Information Services, Dublin. [Details]

Mark Kenny, Ciarán Ó hÓgartaigh, Eileen Townsend and John Chandler; (2004) Assessment of Risk and Controls. Government Publications, Dublin. [Details]

Book Reviews

Ciaran Ó hÓgartaigh; (2009) Review of JEFFREY UNERMAN, JAMES GUTHRIE and LUDMILA STRIUKOVA, UK Reporting of Intellectual Capital, (London, UK: Centre for Business Performance, The Institute of Chartered Accountants in England and Wales, 2007, ISBN 978-1-84152-507-5, pp. 68). The Accounting Review: Book Reviews

[Details]

Ciaran Ó hÓgartaigh; (1999) ‘Corporate Collapse: Regulatory, Ethical and Accounting Failure’ by Clarke, F.L., G.W. Dean and K.G. Oliver, Cambridge: Cambridge University Press, Book Review in The British Accounting Review. Book Reviews [Details]

Ciaran Ó hÓgartaigh; (1999) `The Manager¿s Guide to Financial Statement Analysis¿ by Jablonsky, S.F. and N.P. Barsky, New York: Wiley, Book Review in The British Accounting Review. Book Reviews [Details]

Media

Liam Gallagher and Ciarán Ó hÓgartaigh; (2002) The MBOs have landed. Media [Details]

Teaching Interests

Teaching interests comprise Financial Reporting (including IFRS) and Financial Analysis (with a particular focus on the strategic aspects of financial analysis).

Recent Postgraduates

Modules Taught

200900 ACC30020 Accountancy: Financial Accounting 3

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Ciaran Ó hÓgartaigh; (2000) 'Doch bleibt sie immer neu (yet somehow always new): Dublin City University and the International Partnership of Business Schools' via Europa: The Multilingual Review for the Future Managers of Europe 10 :25-28. [Details]
Ciaran Ó hÓgartaigh and Margaret Ó hÓgartaigh; (1999) 'A Man’s Trousers On: Women in the Accounting Profession' Accountancy Ireland 31 (5) :22-23. [Details]
Ciarán Ó hÓgartaigh; (1994) 'What profit? - The IIMR response to FRS 3' Accountancy Ireland 26 (2) :8-10. [Details]
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