Niamh M. Brennan

University College Dublin

SCHOLARLY PAPERS

35

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CITATIONS
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112

Scholarly Papers (35)

1.

Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management?

Journal of Accounting Literature, Vol. 27, 2007, pp. 116-196
Number of pages: 89 Posted: 05 Feb 2008 Last Revised: 28 Apr 2013
Doris M. Merkl-Davies and Niamh M. Brennan
Bangor University and University College Dublin
Downloads 3,880 (2,254)
Citation 19

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discretionary disclosures, impression management, incremental information, opportunistic perspective, informational perspective

2.

Impression Management: Developing and Illustrating a Scheme of Analysis for Narrative Disclosures - A Methodological Note

Accounting, Auditing & Accountability Journal, 22(5): 789-832, 2009
Number of pages: 59 Posted: 15 Oct 2008 Last Revised: 09 Oct 2016
Niamh M. Brennan, Encarna Guillamon Saorin and Aileen Pierce
University College Dublin, Universidad Carlos III de Madrid and University College Dublin (UCD)
Downloads 1,005 (20,889)
Citation 5

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Impression management, press releases, content analysis

3.

Financial Statement Fraud: Some Lessons from US and European Case Studies

Australian Accounting Review, 17(2)(42)(July 2007): 49-61
Number of pages: 24 Posted: 12 May 2013 Last Revised: 18 Nov 2014
Niamh M. Brennan and Mary McGrath
University College Dublin and Independent
Downloads 481 (56,868)
Citation 1

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Fraudulent Financial Reporting

4.

A Conceptual Framework of Impression Management: New Insights from Psychology, Sociology, and Critical Perspectives

Accounting and Business Research, Vol. 41 No. 5, pp. 415-437, 2011
Number of pages: 39 Posted: 20 Mar 2011 Last Revised: 22 Apr 2014
Doris M. Merkl-Davies and Niamh M. Brennan
Bangor University and University College Dublin
Downloads 390 (73,072)
Citation 2

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Discretionary narrative disclosures, Impression management, Rationality

5.

Corporate Governance, Accountability and Mechanisms of Accountability: An Overview

Accounting, Auditing and Accountability, Vol. 21, No. 7, 2008
Number of pages: 42 Posted: 01 May 2013
Niamh M. Brennan and Jill Solomon
University College Dublin and Cardiff University
Downloads 383 (74,920)
Citation 4

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Corporate governance, Accountability, Mechanisms of Accountability

6.

The Impact of Materiality: Accounting's Best Kept Secret

Asian Academy of Management Journal of Accounting and Finance, 1: 1-31 (2005)
Number of pages: 24 Posted: 01 May 2013
Niamh M. Brennan and Sidney J. Gray
University College Dublin and University of Sydney Business School
Downloads 363 (79,522)

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Materiality definitions, Materiality thresholds, Materiality rules of thumb

7.

Executive Hubris: The Case of a Bank CEO

Accounting, Auditing & Accountability, Vol. 26, No. 2, pp. 172-195 (2013)
Number of pages: 23 Posted: 01 May 2013 Last Revised: 09 Oct 2016
Niamh M. Brennan and John Conroy
University College Dublin and Independent
Downloads 278 (106,800)
Citation 1

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Discretionary narrative disclosures, Annual reports, Narcissism, Hubris, CEOs, Social psychology

8.

Impression Management and Retrospective Sense-Making in Corporate Narratives: A Social Psychology Perspective

Accounting, Auditing & Accountability Journal, Vol. 24, No. 3, pp. 315 - 344, 2011
Number of pages: 49 Posted: 13 Jun 2010 Last Revised: 28 Apr 2013
Doris M. Merkl-Davies, Niamh M. Brennan and Stuart McLeay
Bangor University, University College Dublin and The University of Sydney
Downloads 238 (125,451)
Citation 2

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Impression management, Retrospective Sense-Making, Chairmen’s Statements, Social Psychology

9.

Accountability Processes in Boardrooms: A Conceptual Model of Manager-Non-Executive Director Information Asymmetry

Accounting, Auditing & Accountability Journal, 29(1): 135-164, 2016
Number of pages: 42 Posted: 27 Oct 2013 Last Revised: 13 Feb 2016
Niamh M. Brennan, Collette Kirwan and John Redmond
University College Dublin, University College Dublin and Independent
Downloads 167 (174,559)

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Corporate governance, Boardroom accountability processes, Information asymmetry, Boards of directors, Managers, Non-executive directors

10.

Audit Committees: Practices, Practitioners and Praxis of Governance

Accounting, Auditing & Accountability Journal, 28(4): 466-493
Number of pages: 30 Posted: 16 Mar 2015 Last Revised: 18 May 2015
Niamh M. Brennan and Collette Kirwan
University College Dublin and University College Dublin
Downloads 160 (180,979)

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Corporate governance, Audit committees, Practice theory, Practices, Practitioners, Praxis, Guardianship circle

11.

Forensic Accounting in a Constitutional Parliamentary Democracy: The Case of Ireland

Journal of Forensic and Investigative Accounting, 6(3): 62-97.
Number of pages: 36 Posted: 12 Nov 2014
Niamh M. Brennan
University College Dublin
Downloads 151 (190,081)

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Ireland, Legal System, Expert Witnesses, Forensic Accountants, Forensic Accounting

12.

Rhetoric and Argument in Social and Environmental Reporting: The Dirty Laundry Case

Accounting, Auditing and Accountability, 27(4), 602-633, 2014.
Number of pages: 48 Posted: 22 Jul 2013 Last Revised: 08 Mar 2016
Niamh M. Brennan and Doris M. Merkl-Davies
University College Dublin and Bangor University
Downloads 141 (200,875)

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Rhetoric, Argument, Environmental reporting, Stakeholder, Greenpeace

13.

Differentiating Clinical Governance, Clinical Management and Clinical Practice

Clinical Governance: An International Journal, 18(2): 114-131
Number of pages: 18 Posted: 01 May 2013
Niamh M. Brennan and Maureen Flynn
University College Dublin and Independent
Downloads 125 (220,971)

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Clinical governance, Definitions, Governance, Management, Practice, Roles and responsibilities

14.

Dialogism in Corporate Social Responsibility Communications: Conceptualising Verbal Interaction Between Organisations and Their Audiences

Journal of Business Ethics, 115(4): 665-679 (2013).
Number of pages: 30 Posted: 23 Mar 2013 Last Revised: 05 May 2014
Niamh M. Brennan, Doris M. Merkl-Davies and Annika Beelitz
University College Dublin, Bangor University and Bangor University
Downloads 121 (226,408)

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Dialogism, Interaction, Intertextuality, CSR communication

15.

Corporate Reporting on the Internet by Irish Companies

Irish Accounting Review 7(1): 37-68, 1999
Number of pages: 22 Posted: 12 May 2013
Niamh M. Brennan and Denis Hourigan
University College Dublin and Independent
Downloads 111 (241,111)
Citation 8

Abstract:

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Financial Reporting, Internet

16.

Accounting in Crisis: A Story of Auditing, Accounting, Corporate Governance and Market Failures

Irish Banking Review, Summer, pp. 2-17 (2003)
Number of pages: 17 Posted: 01 May 2013
Niamh M. Brennan
University College Dublin
Downloads 105 (250,813)

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Fraulent Financial Reporting, Corporate Governance

17.

Corporate Governance Practices in Irish Companies

IBAR – Irish Business and Administrative Research, 18: 116-135
Number of pages: 26 Posted: 01 May 2013
Niamh M. Brennan and Jacqueline McCafferty
University College Dublin and FCCA, MBA, Accenture
Downloads 86 (285,513)
Citation 3

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Corporate Governance, Boards of Directors, Combined Code

18.

Use of the Internet by Irish Companies for Investor Relations Purposes

IBAR – Irish Business and Administrative Research 21(2): 107-135, 2000
Number of pages: 34 Posted: 12 May 2013
Niamh M. Brennan and Sorka Kelly
University College Dublin and Central Bank of Ireland
Downloads 85 (287,629)
Citation 4

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Investor Relations, Internet

19.

An Exploration of the Relationship between Language Choice in CEO Letters to Shareholders and Corporate Reputation

Accounting Forum, 36(3): 166-177, 2012
Number of pages: 28 Posted: 01 May 2013
Russell Craig and Niamh M. Brennan
Australian National University (ANU) - School of Business and Information Management and University College Dublin
Downloads 84 (289,766)

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CEO, DICTION, Impression management, Language, Letter to shareholders, Reputation, Taxonomy

20.

A Study of Whistleblowing Among Trainee Auditors

British Accounting Review, Vol. 39, No. 1, pp. 61-87, March 2007
Number of pages: 50 Posted: 02 May 2013
Niamh M. Brennan and John Kelly
University College Dublin and PriceWaterhouseCoopers LLP
Downloads 83 (291,847)
Citation 3

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Whistleblowing, Auditors

21.

Accounting Expertise in Litigation and Dispute Resolution

Journal of Forensic Accounting, VI(2): 13-35
Number of pages: 20 Posted: 01 May 2013
Niamh M. Brennan
University College Dublin
Downloads 80 (298,295)

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Forensic Accounting, Expert Witnesses

22.

Rhetoric, Argument and Impression Management in Hostile Takeover Defence Documents

British Accounting Review, Vol. 42, No. 4, 2010
Number of pages: 37 Posted: 01 May 2013
Niamh M. Brennan, Caroline Daly and Claire Harrington
University College Dublin, Deloitte (Ireland) and Deloitte (Ireland)
Downloads 80 (298,295)
Citation 4

Abstract:

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Defence documents, Hostile takeover bids, Impression management

23.

Rhetoric and Argument in Financial Reporting: Disclosures in Profit Forecasts and Takeover Documents

ACCA Occasional Research Paper No. 31, Certified Accountants Educational Trust, London, ISBN 1-85908-317-X, 2000
Number of pages: 58 Posted: 28 Apr 2013
Niamh M. Brennan and Sidney J. Gray
University College Dublin and University of Sydney Business School
Downloads 75 (309,755)
Citation 4

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Profit forecasts, Rhetoric, Takeovers, Disclosure

24.

Reporting Intellectual Capital in Annual Reports: Evidence from Ireland

Accounting, Auditing and Accountability, Vol. 14, No. 4, 2001
Number of pages: 20 Posted: 01 May 2013
Niamh M. Brennan
University College Dublin
Downloads 74 (312,194)
Citation 18

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Intellectual capital, Voluntary disclosure, Content analysis

25.

Voluntary Disclosure of Profit Forecasts: Factors Influencing Information Disclosed During UK Takeover Bids

in Rechnungswesen als Instrument für Führungsentscheidungen (Accounting as an Instrument for Management’s Decisions), Hans Peter Möller and Franz Schmidt (eds), Schäffer-Poeschel Verlag, Stuttgart. ISBN 3-7910-1250-9, pp. 447-475, 2013
Number of pages: 23 Posted: 28 Apr 2013
Niamh M. Brennan and Sidney J. Gray
University College Dublin and University of Sydney Business School
Downloads 70 (322,020)
Citation 2

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Profit Forecasts, Disclosure, Takeovers

26.

A Comparative Analysis of Required Financial Disclosures in US, UK and International Accounting Standards

Asia Pacific Journal of Accounting, 6(2): 229-253 (1999)
Number of pages: 33 Posted: 01 May 2013
Niamh M. Brennan and Claire Marston
University College Dublin and Heriot-Watt University
Downloads 67 (329,681)

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Financial Reporting, Accounting Standards, Required Disclosures, UK GAAP, US GAAP, International Accounting Standards

27.

Voluntary Disclosure of Profit Forecasts by Target Companies in Takeover Bids

Journal of Business Finance & Accounting, 26(7/8): 883-917 (1999)
Number of pages: 36 Posted: 01 May 2013
Niamh M. Brennan
University College Dublin
Downloads 66 (332,312)
Citation 11

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Voluntary disclosure, Forecasts, Targets, Good/bad news, Takeover defences

28.

Disclosure of Profit Forecasts during Takeovers: Evidence from Directors and Advisors

Institute of Chartered Accountants of Scotland, Edinburgh, 1998, ISBN 1-871250-63-3, x 106 pp.
Number of pages: 77 Posted: 28 Apr 2013
Niamh M. Brennan
University College Dublin
Downloads 45 (396,510)
Citation 2

Abstract:

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Profit forecasts, Disclosure, Takeovers

29.

Accountants’ Reports on Profit Forecasts: Regulation and Practice

Managerial Auditing Journal, 15(9): 447-458 (2000)
Number of pages: 23 Posted: 01 May 2013
Niamh M. Brennan and Sidney J. Gray
University College Dublin and University of Sydney Business School
Downloads 29 (461,302)

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Accountants’ reports, profit forecasts, takeovers

30.

Alternative Perspectives on Independence of Directors

Corporate Governance: An International Review, Vol. 12, No. 3, pp. 325-336, July 2004
Number of pages: 12 Posted: 07 Aug 2004
Niamh M. Brennan and Michael J. McDermott
University College Dublin and Millersville University of Pennsylvania
Downloads 20 (509,579)
Citation 7
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31.

An Empirical Examination of Forecast Disclosure by Bidding Companies

Accounting and Business Research, 30(3): 175-194 (2000)
Number of pages: 42 Posted: 01 May 2013
Niamh M. Brennan
University College Dublin
Downloads 17 (526,685)
Citation 2

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Voluntary Disclosure, Profit Forecasts, Takeovers, Takeover Bids, Bidders

32.

National Networks of Corporate Power: An Irish Perspective

Journal of Management and Governance, 2(4): 355-377, 1999
Number of pages: 32 Posted: 27 May 2013
Leo MacCanna, Niamh M. Brennan and Eleanor O'Higgins
affiliation not provided to SSRN, University College Dublin and University College Dublin (UCD) - Michael Smurfit Graduate School of Business
Downloads 16 (532,358)
Citation 2

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Boards of directors, Interlocking directorates, Inter-country comparisons

33.

Employment and Remuneration of Irish Chartered Accountants: Evidence of Gender Differences

European Accounting Review, 7(2): 237-255, 1998
Number of pages: 25 Posted: 14 May 2013
Niamh M. Brennan and Patrick Nolan
University College Dublin and Independent
Downloads 16 (532,358)

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Remuneration, Compensation, Gender, Chartered Accountants

34.

Boards of Directors and Firm Performance: Is There an Expectations Gap?

Corporate Governance: An International Review, Vol. 14, No. 6, pp. pp. 577-593, November 2006
Number of pages: 17 Posted: 25 Oct 2006
Niamh M. Brennan
University College Dublin
Downloads 12 (555,677)
Citation 8
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35.

Intellectual Capital: Current Issues and Policy Implications

Journal of Intellectual Capital 1(3): 206-240 (2000)
Posted: 30 May 2013
Niamh M. Brennan and Brenda Connell
University College Dublin and Ernst & Young LLP

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Intangible assets, intellectual capital