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Biography

Dr Collette Kirwan BBS, PhD, FCA is a Lecturer in Accounting at Waterford Institute of Technology (WIT). She trained as a chartered accountant with PricewaterhouseCoopers where she subsequently worked as a manager in Audit Services, before returning to WIT to take up a lecturing position. In 2013, she completed her PhD in University College Dublin (UCD) under Professor Niamh Brennan’s supervision. Collette’s research interests are in the areas of corporate governance and accounting. In the domain of corporate governance, her research activities explore the role of boards of directors, including the complexities that influence the roles and functions performed by boards. Her work spans different organisational types including private family firms and not-for-profit organisations. Her research work and publications also include studies exploring the work of auditors and the governance role of audit committees.

Teaching Experience

Collette has lectured at undergraduate, postgraduate, doctoral, and executive education levels. Her main subject areas include financial accounting/reporting, financial management, corporate governance and business ethics and business theory development.

 

Honours and Awards

Teaching Excellence Award, Waterford Institute of Technology (2011).

Research Interests

  • Corporate Governance
  • Boards of Directors
  • Governance in private family firms
  • Governance in not-for-profit organisations 
  • Financial Reporting 
  • Auditing
  • Qualitative Research Methods

 

Honours and Awards

Emerald/EFMD Outstanding Doctoral Research Award Highly Commended Award, Management and Governance Category (2013)

Irish Accounting and Finance Association, Doctoral Award, IAFA Representative at Amercian Accounting Association Doctoral Consortium (2009)

 

Research Grants and Funding

Irish Research Council (IRC), Government of Ireland Postgraduate Scholarship (2019): Competitive scholarship of €72,000 awarded to a PhD student registered at Waterford Institute of Technology (principal supervisor Dr C. Kirwan and co-supervisors Dr R. Burke and Dr R. Griffin).

WIT President’s PhD Scholarship (2018): Competitive PhD scholarship of €74,000, joint application with Dr R. Griffin.

WIT President’s PhD Scholarship (2017): Competitive PhD scholarship of €66,000, joint application with Dr R. Burke and Dr R. Griffin.

WIT President’s PhD Scholarship (2017): Competitive PhD scholarship of €66,000, joint application with Dr R. Griffin.

 

Associations

Member of the European Accounting Association 

Member of the Irish Accounting & Finance Association 

 

Committees

2020 - 2022: Chair, Irish Accounting & Finance Association

2019 - 2020: Council Member, Irish Accounting & Finance Association

2016 - 2022: National Representative/Board Member, European Accounting Association 

2013 - 2016: Council Member and Secretary, Irish Accounting & Finance Association 

 

Other Contributions to Academic Community

Co-chair, Irish Academy of Management Conference, Waterford Institute of Technology (2021)

Director, Babson College Entrepreneurship Research Conference (BCERC) Doctoral Consortium (2018).

Joint Chair, Accounting, Finance and Corporate Governance Track (Co-chair Dr. Sheila O' Donohoe, Waterford Institute of Technology), Irish Academy of Management (2013). 

Associations

Fellow, Chartered Accountants Ireland

 

​Committees

Sept 2017 - Sept 2023: Member of the Education Training and Life-long Learning Board, Chartered Accountants Ireland

Sept 2016 - Sept 2022: Member of the Ethics and Governance Committee, Chartered Accountants Ireland

2014 - 2017: Member of the Education Delivery Committee, Chartered Accountants Ireland

 

Employment

2016 - Present: Waterford Institute of Technology, Lecturer in Accounting

2012 - 2016: University College Dublin, Lecturer in Accountancy

2005 - 2012: Waterford Institute of Technology, Lecturer in Accountancy

1998 - 2005: PricewaterhouseCoopers, Audit Manager (Final Position Held)

Peer Reviewed Journal Publications

Dunne, N.J., Brennan, N.M. and Kirwan, C.E. (2020) “Impression Management and Big Four Auditors: Scrutiny at a Public Inquiry” Accounting, Organizations and Society, In Press.

Kirwan, C.E. and Pierce, A. (2017) “The Role and Current Status of IFRS in the Completion of National Accounting Rules: Evidence from Ireland” Accounting in Europe, 14(1-2): 113-120.

Brennan, N.M., Kirwan, C.E. and Redmond, J. (2016) “Accountability Processes in Boardrooms: A Conceptual Model of Manager-Non-Executive Director Information Asymmetry” Accounting, Auditing & Accountability Journal, 29(1): 135-164.

Brennan, N.M. and Kirwan, C.E. (2015) “Audit Committees: Practices, Practitioners and Praxis of Governance” Accounting, Auditing & Accountability Journal, 28(4): 466-493. 
 

Book Chapters

Alexander, D., Jorissen, A., Hoogendoorn, M., van Mourik, C., and Kirwan. C. (2020) International Financial Reporting & Analysis, 8th Edition, Cengage Learning. 

Kirwan, C., McBride, H., and O’ Riordan, C. (2018) Cases in Corporate Governance and Business Ethics, Chartered Accountants Ireland.

 

Professional Publications

Brennan, N.M. and Kirwan, C.E. (2017) “Implementing Corporate Governance: Practices, Practitioners, Praxis” Accountancy Ireland, 49(2): 76-77.

Brennan, N.M. and Kirwan, C.E. (2017) “Information Asymmetry is Good for Effective Boards” Board Agenda, October, 2017.

Brennan, N.M., Kirwan, C.E. and Redmond, J. (2016) “Should Non-Executive Directors Know as Much as Managers?" Accountancy Ireland, 48(2): 66-67.

 

International Conference Papers

Dunne, N., Brennan, N.M. and Kirwan, C.E. (2020), “Scrutiny and Control: How the Big Four Mobilize Institutional Complexity at Concurrent Performances”, Accepted for presentation at 43rd European Accounting Association Annual Congress. Postponed due to Coronavirus (COVID-19) pandemic.

Dunne, N., Brennan, N.M. and Kirwan, C.E. (2019), “Impression Management and Big Four Auditors: Scrutiny at a Public Inquiry”, 42nd European Accounting Association Annual Congress, University of Cyprus, Cyprus.

Kirwan, C.E. and Brennan, N.M. (2017) “Guardians not Watchdogs in the Boardroom: Conceptualising the Role of Non-Executive Directors”, 57th Accounting & Finance Association of Australia and New Zealand (AFAANZ) Annual Conference, Adelaide, Australia, (Presented by Niamh Brennan).

Kirwan, C.E. and Brennan, N.M. (2016) “Non-Executive Directors on Boards of Private Family Firms: Navigating Role Conflicts” 39th European Accounting Association Annual Congress, Maastricht University, Maastricht, Netherlands.

Kirwan, C.E. and Brennan, N.M. (2015) “Duty of care to the firm: How Non-Executive Directors Navigate their Role Conflicts” EIASM 11th Workshop on Family Firm Management Research, EMLYON Business School, Lyon, France.

Brennan, N.M., Kirwan, C.E. and Redmond, J. (2015) “Accountability Processes in Boardrooms: A Conceptual Model of Manager-Non-Executive Director Information Asymmetry” 38th European Accounting Association Annual Congress,  University of Strathclyde, Glasgow, Scotland.

Brennan, N.M., Kirwan, C.E. and Redmond, J. (2013) “Management-Board Information Asymmetry: A Conceptual Model” Asia Pacific Interdisciplinary Perspectives on Accounting (APIRA) Conference, Kobe University and Hosei University, Kobe, Japan (Presented by Niamh Brennan).

Kirwan, C.E. and Brennan, N.M. (2010) “Investigating the Antecedents and Implications of Role Conflict for Non-Executive Directors on Boards of Unlisted Family Firms” 6th Workshop on Family Firms Management Research, ESADE Business School, Barcelona, Spain.

Kirwan, C.E., Cullen, M.M. and Brennan, N.M. (2009) “Reconceptualising Board Effectiveness and Accountability: A New Research Agenda”, 32nd Annual Congress of the European Accounting Association, University of Tampere, Tampere, Finland.

Kirwan, C.E. and Brennan, N.M. (2008) “Comparative Analysis of Listed versus Unlisted Family Firms’ Boards of Directors”,  4th Workshop on Family Firms Management Research, Faculty of Economics, University of Naples Federico II, Naples, Italy.

Cullen, M.M., Kirwan, C.E. and Brennan, N.M. (2007) “Understanding Effective Boards – A Case for Qualitative Research in Corporate Governance”, 10th International Conference on Corporate Governance and Board Leadership, Henley Management College, Henley-on-Thames, United Kingdom.

 

National Conference Papers

Kirwan, C.E. and Brennan, N.M. (2016) “Accountability in the Boardroom: Reconceptualising Non-Executive Directors as Guardians of the Firm” 19th Irish Academy of Management Conference, University College Dublin, Dublin, Ireland,

Kirwan, C.E. and Brennan, N.M. (2016) “Accountability in the Boardroom: Reconceptualising Non-Executive Directors as Guardians of the Firm” 29th Annual Irish Accounting & Finance Association Conference, Waterford Institute of Technology, Waterford, Ireland.

Daly, N., Kirwan, C.E. and O'Riordan, C. (2011) “Comparability of Financial Statements Prepared Under IFRS: A Study of UK and Irish Listed Companies” 24th Annual Conference of the Irish Accounting and Finance Association, University College Cork, Cork, Ireland.

Kirwan, C.E. and Brennan, N.M. (2010) “Investigating the Antecedents and Implications of Role Conflict for Non-Executive Directors: A Conceptual Model” 23rd Annual Conference of the Irish Accounting and Finance Association, University of Ulster, Belfast, Ireland.

Kirwan, C.E. and Fenton, P. (2009) “Simulation Based Learning: Developing Technical, Cognitive and Interpersonal Skills Among Business Students”, 12th Annual Conference of the Irish Academy of Management, Galway Mayo Institute of Technology, Galway, Ireland.

Kirwan, C.E. and Brennan, N.M. (2008) “Comparative Analysis of Listed versus Unlisted Family Firms’ Boards of Directors”, 21st Annual Conference of the Irish Accounting and Finance Association, Athlone Institute of Technology, Athlone, Ireland.

Cullen, M.M., Kirwan, C.E. and Brennan, N.M. (2007) “Building Theory and Practice in Corporate Governance: The Agency-Stewardship Continuum as an Explanation for Practice”, 10th Annual Conference of the Irish Academy of Management, Queen’s University, Belfast, Ireland.

Cullen, M.M., Kirwan, C.E. and Brennan, N.M. (2007) “Comparative Analysis of Corporate Governance Theory: The Agency-Stewardship Continuum”, 20th Annual Conference of the Irish Accounting and Finance Association, Institute of Technology Tralee, Tralee, Ireland.

 

Other Academic Conferences, Doctoral Consortiums and Research Seminars

Kirwan, C.E. and Brennan, N.M. (2017) “Guardians not Watchdogs in the Boardroom: Conceptualising the Role of Non-Executive Directors”, Durham University, Durham, United Kingdom, 16 May 2017 (Presented by Niamh Brennan).

Brennan, N.M., Cullen, M.M., Kirwan, C.E. and O'Higgins, E.R.E. (2016) “Re-imagining Corporate Governance: Board Dynamics Past, Present, Future” 19th Irish Academy of Management Conference, University College Dublin, Dublin, Ireland.

Kirwan, C.E. and Brennan, N.M. (2016) “Accountability in the Boardroom: Reconceptualising Non-Executive Directors as Guardians of the Firm”, Public Policy, Enterprise, Governance and Sustainability Seminar Series, University of Limerick, Limerick, Ireland, 19 April 2016. 

Kirwan, C.E. and Brennan, N.M. (2016) “Accountability in the Boardroom: Reconceptualising Non-Executive Directors as Guardians of the Firm”, Universidad de Burgos, Burgos, Spain, 11 April 2016.

Kirwan, C.E. (2017) “My PhD Journey”, Irish Accounting and Finance Association Doctoral Colloquium, Athlone Institute of Technology, Athlone, Ireland, 17 May 2017.

Kirwan, C.E. (2016) “Reflections on PhD Journey”, Universidad de Burgos, Burgos, Spain, 11 April 2016.

Kirwan, C.E. (2016) “Developing a Research Agenda”, Economy and Society Summer School, Blackwater Castle, Cork, Ireland, 9-13 May 2016.

Kirwan, C.E. (2014) “Reflections on PhD Journey”, UCD Accountancy Doctoral Summer School (2014), Michael Smurfit Graduate Business School, University College Dublin, Dublin, Ireland, 3-6 June 2014.

Brennan, N.M., Kirwan, C.E. and Redmond, J. (2013) “Management-Board Information Asymmetry: A Conceptual Model”, University College Dublin, School of Business, Dublin, Ireland, Research Seminar, 17 December 2013.

Kirwan, C.E. (2012) “The Role of Non-Executive Directors on Boards of Private Family Firms: Navigating the Complexities of Role”, University College Dublin, School of Business, Dublin, Ireland, Research Seminar, 18 December 2012.

Kirwan, C.E. (2011) “Role of Non-Executive Directors on Board of Private Family Firms”, Doctoral Symposium, Graduate Business School, University College Dublin, Dublin, Ireland, 16 May 2011.

Kirwan, C.E. and Brennan, N.M. (2011) “Investigating the Antecedents and Implications of Role Conflict for Non-Executive Directors: A Conceptual Model”, The University of Wales, Bangor, United Kingdom, Research Seminar, 24 February 2011 (Presented by Niamh Brennan).

Kirwan, C.E. and Brennan, N.M. (2011) “Investigating the Antecedents and Implication of Role Conflict for Non-Executive Directors on Boards of Unlisted Family Firms”, Norefjell Board Governance Workshop, Oslo, Research Seminar, 5-8 January 2011.

Kirwan, C.E. and Brennan, N.M. (2010) “Investigation the Antecedents and Implications of Role Conflict for Non-Executive Directors on Boards of Unlisted Family Firms”, European Academy of Management, Tor Vergata University, Rome, Doctoral Colloquium, 18-19 May 2010.

Kirwan, C.E. and Brennan, N.M. (2009) “Role of Non-executive Directors on Boards of Unlisted Family Firms: Conceptual Framework and Research Approach”, Universiteit van Amsterdam, Business School, Amsterdam, Doctoral Research Seminar, 25 September 2009.

Kirwan, C.E. (2009) “Role Conflict and Non-Executive Directors on Boards of Unlisted Family Firms”, Doctoral Symposium, Graduate Business School, University College Dublin, 18 May 2009.

Kirwan, C.E. and Brennan, N.M. (2008) “Role of Non-Executive Directors: Research Agenda”, Doctoral Colloquium, Irish Accounting and Finance Association, Athlone Institute of Technology, Athlone, 8-9 May 2008.