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Researchers at UCD

researcher

Ciaran O'Hogartaigh

Chair In Accounting

School of Business
Q252

Tel:
Email: ciaran.ohogartaigh@ucd.ie

Biography

 A first class honours, first in class BComm graduate of NUI Galway, Professor Ciarán Ó hÓgartaigh qualified as a Chartered Accountant with Arthur Andersen ( Dublin ) and holds a PhD in Accounting from the University of Leeds .

A former Fulbright Fellow at Northeastern University ( Boston ), he has published widely on financial reporting and on accounting history in international peer-reviewed publications including Accounting, Organizations & Society, Behavioral Research in Accounting and Critical Perspectives on Accounting. His chapter on Financial Accounting Practice in The Companion to Accounting History, published by Routledge, has been described as a ¿substantial tour de force¿ by Gary Previts, President of the American Accounting Association (2008-09).
 
Bhain sé an dara h-áit sa tír amach i scrúdú Gaeilge na hArdteistiméarachta (1985).  

Ciarán has led executive and professional education programmes across the Irish public and private sectors.  He served on the audit committees of Foras na Gaeilge (2009-2011) and currently serves on the audit committee of the Radiological Protection Institute of Ireland (2008-present).  He chaired the Audit Committee of the Department of Communications, Marine and Natural Resources (2003-2006). In 2004, he led a project team which reported to the Commission on e-Voting on the procedural and control issues relating to e-Voting.

He has advised the Company Law Review Group on the accounting aspects of the Consolidated Companies Bill and has served as an expert witness in financial reporting in leading tax and commercial law cases. Ciarán currently chairs the Final Admitting Examination Board of Chartered Accountants Ireland.

Professor Ó hÓgartaigh joined UCD in January 2008 from the School of Accounting and Commercial Law at the Victoria University of Wellington, New Zealand.

Professor Ó hÓgartaigh was appointed Dean of UCD School of Business in August 2011.  In October 2011, he led the facilitation of the Global Irish Economic Forum by a team from the UCD Michael Smurfit Graduate Business School and UCD School of Law and presented the facilitation group findings at the Forum. Since his appointment, he has featured in interview articles in The Irish Times, The Financial Times and The Wall Street Journal.   

Ciarán teaches the undergraduate accounting module, Financial Accounting III, in the UCD Quinn School of Business. 

Publications

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. , pp.162-188 [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. , pp.95-104 [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]
Ciarán Ó hÓgartaigh; (1999) 'Of Things Being Various: Counterpoint and Harmony in International Business Education' In: Ciarán Ó hÓgartaigh; (eds). International Business Education: Partnership, Patterns and Prospects for the 21st Century. Dublin: Oak Tree Press. [Details]

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

T. Murphy, V. O'Connell and C. Ó hÓgartaigh (2013) 'Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the living law of accounting'. Accounting Organizations and Society, 38 (1):72-91. [DOI] [Details]
C. Ó hÓgartaigh, M. Ó hÓgartaigh and T. Tyson (2012) 'Irish property should pay for Irish poverty: accounting for the poor in pre-famine Ireland'. Accounting History Review, 22 (3):227-248. Available Online [DOI] [Details]
B. Porter, C. Ó hÓgartaigh and R. Baskerville (2012) 'Audit Expectation-Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008'. International Journal of Auditing, 16 (1):101-129. [DOI] [Details]
B. Porter, C. Ó hÓgartaigh and R. Baskerville (2012) 'Audit Expectation-Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 2: Changes in the Gap in New Zealand 1989-2008 and in the United Kingdom 1999-2008'. International Journal of Auditing, 16 (3):215-247. [DOI] [Details]
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. Available Online [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. Available Online [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. Available Online [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 . Available Online [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. Available Online [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. Available Online [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. Available Online [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]

Other Journals

C. Ó hÓgartaigh and M. Ó hÓgartaigh (2011) 'Business Records in Ulster' Seanchas Ard Mhaca: Journal of the Armagh Diocesan Historical Society 23 (2) :231-248. [Details]
C. Ó hÓgartaigh and M. Ó hÓartaigh (2011) 'Business Records in Counties Tipperary, Clare, Limerick, Kerry, Cork and Waterford' Tipperary Historical Journal 14 :133-135. [Details]
C. Ó hÓgartaigh and M. Ó hÓgartaigh (2011) 'Business Records in Counties Meath and Westmeath' Ríocht na Mídhe: Records of the Meath Archaeological and Historical Society 12 :266-273. [Details]
C. Ó hÓgartaigh and M. Ó hÓgartaigh (2012) 'Business Records in Counties Galway, Mayo, Roscommon and Sligo' Journal of the Galway Archaeological and Historical Society 64 :99-106. [Details]
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]
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]
 

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 Available Online [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]
                             

Review Articles

Ciarán Ó hÓgartaigh (2011) ¿Everything and nothing spoken¿: tales from the Celtic Tiger, Review Article in Irish Economic and Social History. Review Articles [Details]
       

Research

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