Browsing Accountancy & Finance (Scholarly Articles) by Author "|~|"
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Audit quality threatening behaviours: perceptions of auditees
Sweeney, Breda; Pierce, B. (Irish Accounting and Finance Association, 2015)Previous research has found that audit staff engage in audit quality threatening behaviours (QTB). Auditee personnel interact with audit staff during fieldwork, and their perceptions of QTB are reported in this paper. ... -
Benchmarking the financial performance of local councils in Ireland
Turley, Gerard; Robbins, Geraldine; McNena, Stephen (De Gruyter Open, 2016-04)It was over a quarter of a century ago that information from the financial statements was used to benchmark the efficiency and effectiveness of local government in the US. With the global adoption of New Public Management ... -
A Delphi study on collaborative learning in distance education: The faculty perspective
O'Neill, Susan; Scott, Murray; Conboy, Kieran (2011)This paper focuses on the factors that influence collaborative learning in distance education. Distance education has been around for many years and the use of collaborative learning techniques in distance education is ... -
E-Government in the Irish Revenue: the Revenue On-Line Service (ROS) - a success story?
Robbins, Geraldine; Mulligan, Emer; Keenan, Fiona (Wiley, 2015-09-16)e-Government in the Irish Revenue: The Revenue On-Line Service (ROS) a success story? AbstractThe Revenue Online Service (ROS) is one of the first e-government initiatives introduced in Ireland. The primary purpose of ... -
Financial policies and practices of companies listed on the Irish Stock Exchange
Robbins, Geraldine (vLex Ireland, 2010-12)This paper reports the results of a recent comprehensive survey of the chief financial officers of companies listed on the Irish Stock Exchange. The survey focused upon three major areas of financial policy and practice: ... -
Ireland's introduction of transfer pricing: a new institutional theory perspective
Collins, Tom; Mulligan, Emer (Irish Accounting and Finance Association, 2014)This article explores the rationale for Ireland’s introduction of transfer pricing legislation in 2010. For most multinational corporations, tax planning involves structuring the business in a way that justifi es the ... -
Managing different types of innovation: Mutual reinforcing management control systems and the generation of dynamic tension
Curtis, Emer; Sweeney, Breda (Taylor & Francis, 2016-11-17)Using a single case study of a highly innovative medical device company engaged in two types of innovation (technological and customer-oriented), this paper examines the nature of the relationship between mutually reinforcing ... -
Perceptions of information system success in the public sector: Webmasters at the steering wheel?
Scott, Murray (Emerald, 2012)Purpose - This study explores the relationships between constructs of Information System (IS) success in the public sector, as perceived by webmaster intermediaries, and investigates how user testing affects these ... -
Tax and performance measurement: an inside story
Mulligan, Emer; Oates, Lynne (EmeraldInsight, 2016)Against the background of increasing regulation and spotlight on the tax position of MNEs, this study explores the relationship between tax and performance measurement. The paper is informed by a series of in-depth ... -
Tax professionals at work in Silicon Valley
Mulligan, Emer; Oats, Lynne (Elsevier, 2015-10-21)This paper analyses a previously unexamined but nonetheless important facet of modern society the nature and impact of the relationship between in-house tax professionals in large multinational organizations, and the ...