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Researchers at UCD

Mary Canning

School of Business
Q224
Quinn School of Business
University College Dublin
Belfield
Dublin 4

Tel: +353 1 7164703
Email: mary.canning@ucd.ie

Biography

                       

Dr Mary Canning is an Associate Professor in Accounting at UCD College of Business having previously worked at DCU Business School. Mary has published in leading international accounting journals including Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal and the European Accounting Review. Her research in recent years has focused on professional accounting regulation, in particular on the accountability and transparency of the accounting profession's disciplinary procedures, the response of the accounting profession to restrict its autonomy and the efforts that individuals undertook as they sought to reconfigure the regulatory field of accounting. 

Mary is a fellow of Chartered Accountants Ireland and completed her professional accounting training with PwC. She graduated from University College Galway with B.Comm and MBS degrees, from University College Dublin with a Diploma in Professional Accounting, and completed her PhD on perceptions of auditor independence at the University of Wales, Aberystwyth.

 


                      

Professional

Honours and Awards

Year: 2016.
Title: Irish Academy of Management Overall Best Paper Award

Associations

Association: Chartered Accountants Ireland, Function/Role: Fellow
     

Conference Contributions

Canning, M., O'Dwyer, B. & Georgakopoulos, G. (2017) Processes of auditability in sustainability assurance - the case of materiality construction. [National Refereed Conference Paper], Irish Accounting and Finance Association Annual Conference, Athlone Institute of Technology , 18-MAY-17 - 19-MAY-17.
Canning, M. (2017) The changing face of regulation of the accounting profession. [Invited Oral Presentation], Emerging themes in professional regulation, UCD Sutherland School of Law , 04-MAY-17 - 04-MAY-17.
Mary Canning & Jesse Dilliard (2016) Accountability in the Public Interest for the Common Good: Issues & Challenges in Accounting. [Keynote Address], Centre for Social & Environmental Accounting Research (CSEAR) Ireland, Kemmy Business School, University of Limerick , 19-OCT-16 - 21-OCT-16.
Canning, M. (2016) The construction of materiality in sustainability assurance. [Invited Oral Presentation], Alliance Manchester Business School Visiting Speaker programme, Alliance Manchester Business School , 05-OCT-16 - 05-OCT-16.
Canning, M and O'Dwyer, B. (2016) Institutional work and regulatory change in the accounting profession. [National Refereed Conference Paper], Irish Academy of Management Conference 2016, UCD Michael Smurfit Graduate Business School , 31-AUG-16 - 02-SEP-16.
Canning, M., O'Dwyer, B. & Georgakopoulos, G. (2016) The construction of materiality in sustainability assurance. [Oral Presentation], Research Extravaganza, UCD College of Business , 16-DEC-16 - 16-DEC-16.
Canning, M. & O'Dwyer, B. (2016) Institutional work and regulatory change in the accounting profession. [Invited Oral Presentation], Business Law and Regulation research seminar series, UCD Sutherland School of Law , 12-APR-16 - 12-APR-16.
Canning, M. (2015) Making audit research matter more - Building on research experience and engagement with audit practice and regulation. [Invited Oral Presentation], Workshop on Audit Regulation, Manchester Business School , 27-OCT-15 - 27-OCT-15.
Canning, M. and O'Dwyer, B. (2015) Regulating the accounting profession: Shifting aspirations, referents and emulation practices in identity formation within a regulatory oversight body. [International Refereed Conference], Interdisciplinary Perspectives in Accounting, Stockholm , 08-JUL-15 - 10-JUL-15.
Canning, M. and O'Dwyer, B. (2014) Regulating the accounting profession: Identity formation in the regulatory oversight of accountants. [Invited Oral Presentation], LSE Research Seminar, London , 19-NOV-14 - 19-NOV-14.
Canning, M. (2014) Tensions and struggles with identity formation: Insights from an Irish regulatory body. [National Refereed Conference Paper], Irish Accounting and Finance Association, Belfast , 29-MAY-14 - 30-MAY-14.
Canning, M. & O'Dwyer, B; (2004) The case of the complainant and the ICAI. [International Refereed Conference], 4th Asia-Pacific Inter-Disciplinary Research in Accounting Conference (APIRA2004), Sinapore , 04-JUL-04 - 06-JUL-04.
Canning, M. & O'Dwyer, B.; (2003) The Influence of the Organisation on the Logics of Action Pervading Disciplinary Decision Making: The Case of the ICAI. [International Refereed Conference], Interdisciplinary Perspectives on Accounting Conference, Madrid , 15-JUL-03.
Canning, M. & O Dwyer, B.; (2002) A Critique of the Descriptive Power of the Private Interest Model of Professional Accounting Ethics: An Examination over Time in the Irish Context. [National Refereed Conference Paper], Irish Accounting and Finance Association Annual Conference, Galway , 13-MAY-02 - 13-MAY-02.
Canning , M. & O Dwyer, B ; (2002) A Critique of the Descriptive Power of the Private Interest Model of Professional Accounting Ethics: An Examination over Time in the Irish Context. [International Refereed Conference], Critical Perspectives on Accounting Conference, Critical Perspectives on Accounting conference , 22-APR-02 - 22-APR-02.
   

Education

Year 1997 Institution: University of Wales
Qualification: PhD Subject:
Year 1987 Institution: NUI Galway, IRL
Qualification: BComm Subject:
Year 1989 Institution: University College Dublin
Qualification: DPA Subject:
Year 1988 Institution: NUI Galway, IRL
Qualification: MBS Subject:
     

Journals Edited

: Co-Editor.
 

Publications

     

Peer Reviewed Journals

Canning,M. & O'Dwyer, B. (2016) 'Institutional work and regulatory change in the accounting profession'. Accounting, Organizations and Society, 54 :1-21. Link to full text [Details]
Canning, M. and O'Dwyer, B. (2013) 'The dynamics of a regulatory space realignment: Strategic responses in a local context'. Accounting Organizations and Society, 38 :169-194. [Details]
Canning, M and O'Dwyer, B (2008) 'On Professional Accounting Body Complaints Procedures: Confronting Professional Authority and Professional Insulation within the Institute of Chartered Accountants in Ireland (ICAI)'. Accounting Auditing & Accountability Journal, 21 (5):645-670. [Details]
Canning, M. and O'Dwyer, B. (2006) 'The influence of the 'organisation' on the logics of action prevailing disciplinary making: The case of the Institute of Chartered Accountants in Ireland (ICAI)'. Accounting Auditing & Accountability Journal, 19 (1):17-46. [Details]
Canning, M. and Boyle, D. (2005) 'The impact of audit education on perceptions of deficient auditor performance'. The Irish Accounting Review, 12 (1):15-38. [Details]
Canning, M. & O'Dwyer, B.; (2003) 'A Critique of the descriptive power of the Private Interest Model of Professional Accounting Ethics: An examination over time in the Irish context '. Accounting, Auditing and Accountability Journal, 16 (2):159-185. [Details]
Canning , M, & ODwyer, B.; (2001) 'Professional Accounting Bodies Disciplinary Procedures: Accountable, Transparent and in the Public Interest?'. European Accounting Review, 24 (4):725-749. [Details]
Canning, M. and Gwilliam, D. R. (1999) 'Non-audit services and auditor independence: some evidence from Ireland'. European Accounting Review, 8 (3):401-419. [Details]
Canning, M. and Gwilliam, D. R. (1998) 'The impact of audit firm size and audit committees on perceptions of auditor independence and financial statement reliability in Ireland'. The Irish Accounting Review, Spring :23-56. [Details]
Canning, M (Kilcommins, M) and Pierce, B. (1997) 'The impact of undergraduate auditing modules on the audit expectations gap'. The Irish Accounting Review, Autumn :89-117. [Details]
Canning, M. (Kilcommins, M) (1994) 'Registered Trade Union Financial Statements: Adequate and Comparable?'. The Irish Accounting Review, Spring :139-158. [Details]

Other Journals

Canning, M. and O'hOgartaigh, C. (2002) 'Accounting needs regulation as much as regulation needs accounting' Accountancy Ireland 34 (6) :6-8. [Details]
Canning, M. (2001) 'Bank Auditors Must Consult Central Bank' Banking Ireland 109 (3) :20-21. [Details]
                                                                                                                   

Research

Research Interests

Mary's research interests span five principal areas, more recently examining professional accounting regulation, institutional work in the accounting profession, translation of financial audit concepts into sustainability assurance and in former years focused on auditor independence and the audit expectations gap.

Her research in professional accounting regulation stems from her interest in issues relating to the commitment of the accounting profession to the maintenance of ethical standards that serve the public interest. In a major collaborative research project with Professor Brendan O'Dwyer (University of Amsterdam & Alliance Manchester Business School) Mary has examined the disciplinary procedures of professional accounting bodies, the changing relationship between the state and the accounting profession and the renegotiation and reshaping of the resulting revised regulatory arrangements within the Irish accounting profession. This research stream was informed by a number of theoretical frameworks including models of professional ethics, institutional theory and regulatory theory. Mary is currently extending this work to examine how, and with what effect, the targets of regulation have reacted to the reconfiguration of the regulatory field of accounting.


Drawing on her interest in auditing and in collaboration with Professor O'Dwyer and Dr. George Georgakopoulos (University of Amsterdam) she is examining the translation of an accounting concept, materiality, into sustainability assurance.

Research Projects

Sponsor : University College Dublin (UCD)
Title : The process of Organizational Identity formation in a Regulatory Oversight Body
Start Date / End Date : 14-FEB-14 / 14-FEB-16

Recent Postgraduates

I acted as co-supervisor of Conor Clune's PhD which he undertook at the University of Amsterdam. Conor successfully defended his PhD in April 2017.

Current Postgraduate Students

Maria Scanlon, Doctor of Philosophy (PhD)   -   Thesis Supervisor

Collaborators

 

External Collaborators

Brendan O'Dwyer, University of Amsterdam & Alliance Manchester Business School
George Georgakopoulos, University of Amsterdam
Yves Gendron, University of Laval
Roel Boosma, University of Sydney