Ciaran Ó Hogartaigh

University College Dublin (UCD) - College of Business and Law

Professor

Dublin

Ireland

SCHOLARLY PAPERS

6

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Top 9,416

in Total Papers Downloads

4,827

CITATIONS

5

Scholarly Papers (6)

1.

Measures of Accounting Conservatism: A Construct Validity Perspective

Journal of Accounting Literature, Forthcoming
Number of pages: 61 Posted: 29 Sep 2008 Last Revised: 20 May 2011
Richard Zhe Wang, Ciaran Ó Hogartaigh and Tony van Zijl
Eastern Illinois University, University College Dublin (UCD) - College of Business and Law and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 2,369 (5,322)
Citation 10

Abstract:

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accounting conservatism, measurement, construct validity

2.

A Signaling Theory of Accounting Conservatism

Number of pages: 50 Posted: 08 Jun 2009 Last Revised: 20 May 2011
Richard Zhe Wang, Ciaran Ó Hogartaigh and Tony van Zijl
Eastern Illinois University, University College Dublin (UCD) - College of Business and Law and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 1,882 (7,877)

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accounting conservatism, Basu, asymmetric timeliness, risk, signaling, game theory

3.

The Impact of Default Risk on the Basu Measure of Accounting Conservatism

Number of pages: 43 Posted: 06 Oct 2008 Last Revised: 24 May 2011
Richard Zhe Wang, Ciaran Ó Hogartaigh and Tony van Zijl
Eastern Illinois University, University College Dublin (UCD) - College of Business and Law and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 465 (59,855)

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accounting conservatism, financial reporting, Basu model, asymmetric timeliness, financial distress

4.

The Perceived Message in the Audit Report – An Experimental Exploration

Number of pages: 15 Posted: 15 Dec 2011 Last Revised: 20 May 2018
Rachel F. Baskerville, Ciaran Ó Hogartaigh and Brenda A. Porter
Victoria University of Wellington - School of Accounting and Commercial Law, University College Dublin (UCD) - College of Business and Law and University of Exeter Business School - Department of Accounting
Downloads 63 (343,708)
Citation 2

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Length of Audit Report, Experimental Approach

5.

Discourses Surrounding the Evolution of the IASB/FASB Conceptual Framework: What They Reveal about the 'Living Law' of Accounting

Accounting, Organizations and Society, Vol. 38, pp. 72–91, 2013
Number of pages: 20 Posted: 23 Sep 2012 Last Revised: 02 Jul 2017
Tim Murphy, Vincent O'Connell and Ciaran Ó Hogartaigh
Universidad Carlos III de Madrid, University of Amsterdam Business School and University College Dublin (UCD) - College of Business and Law
Downloads 47 (393,552)
Citation 2

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IASB/FASB Conceptual Framework, living law, stewardship, accountability, decision-usefulness, social accounting, corporate social responsibility, sociological jurisprudence, legal pluralism, customary law, Eugen Ehrlich

6.

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, Vol. 16, Issue 2, pp. 101-129, 2012
Number of pages: 29 Posted: 20 Jun 2012
Brenda Porter, Ciaran Ó Hogartaigh and Rachel F. Baskerville
affiliation not provided to SSRN, University College Dublin (UCD) - College of Business and Law and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 1 (643,301)
Citation 6
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Audit, expectation gap, reasonableness gap, deficient standards gap, deficient performance gap, auditor monitoring, financial and audit awareness