michael maccormac professor of management

LIST OF PUBLICATIONS

AND CONFERENCE PAPERS/PRESENTATIONS

Niamh Brennan,Michael MacCormac Professor of Management

Department of AccountancyUniversity College Dublin

December 2004

1

Publications of Niamh Brennan

Books

[1] Brennan, N. and Clarke, P. [1985] Objective Tests in Financial Accounting, ETA Publications, Dublin, 90 pp.

[2] Brennan, N., Kirk, R., O'Brien, F. J. and Pierce, A. [1990] A Survey of Irish Published Accounts, Cork Publishing, Dublin, 388 pp.

[3] Brennan, N., O'Brien, F. J. and Pierce, A. [1991] Financial Accounting and Reporting in Ireland, Oak Tree Press, Dublin, 250 pp.

[4] Brennan, N., O'Brien, F. J. and Pierce, A. [1992] A Survey of Irish Published Accounts, 2nd edition, Oak Tree Press, Dublin, xiii + 325 pp.

[5] Brennan, N., O'Brien, F. J. and Pierce, A. [1992] European Financial Reporting: IrelandRoutledge, London, xvii + 235 pp.

[6] Brennan, N. and Pierce, A. [1996] Irish Company Accounts: Regulation and ReportingOak Tree Press, Dublin, xxi + 564 pp.

[7] Brennan, N. [1998] Accounting Research: A Practical Guide, Oak Tree Press, Dublin, xii+109 pp.

[8] Brennan, N. and Hennessy, J. [2001] Forensic Accounting, Round Hall Sweet & Maxwell, Dublin, lxxiii + 941 pp.

[9] Pierce, A. and Brennan, N. [2003] Principles and Practice of Group Accounts: A European Perspective, Thomson Learning, London, xx + 564 pp.and accompanying students’ manual 55pp. (available at www.thomsonlearning.co.uk/accountingandfinance/piercebrennan)and accompanying teachers’ manual 152pp.

2

Publications of Niamh Brennan (continued)

Research monographs

[1] Brennan, N. [1998] Disclosure of Profit Forecasts during Takeovers: Evidence from Directors and Advisors, Institute of Chartered Accountants of Scotland, Edinburgh, x + 106 pp. Reviewed by: Anonymous Accountancy Ireland August 1999, p. 43Rutherford, B.A. Accounting and Business Research, Autumn 1999, pp. 354-355.Trapp, R. The Independent 25 November 1999

[2] Brennan, N. and Gray, S. J. [2000] Rhetoric and Argument in Financial Reporting: Disclosures in Profit Forecasts and Takeover Documents, ACCA Occasional Research Paper No. 31, Certified Accountants Educational Trust, London, June 2000, 64 pp. + 58 pp. Also available at http://www.acca.co.uk/resources/research/pdfs/orp31.pdfReviewed in:Anonymous, Accountancy, October 2000, p. 16

Paper / chapter in book

[1] Brennan, N. and Gray, S. J. [1998] “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) (Möller H. P. and Schmidt, F. (eds), Stuttgart: Schäffer-Poeschel Verlag, pp. 447-475.

[2] Pierce, A. and Brennan, N. [2001] “Republic of Ireland” in Miller European Accounting Guide, Fourth Edition, D. Alexander and S. Archer (eds.), Aspen Law & Business, New York, pp. 872-955.

[3] Pierce, A., Brennan, N. and Lamb, M. [2001] “Common Appendix: Stock Exchange and Professional Accounting Requirements Applying in Both the Republic of Ireland and the United Kingdom” in Miller European Accounting Guide, Fourth Edition, D. Alexander and S. Archer (eds.), Aspen Law & Business, New York, pp. 1035-1109.

[4] Pierce, A. and Brennan, N. [2003] “Republic of Ireland” in Miller European Accounting Guide, Fifth Edition, D. Alexander and S. Archer (eds.), Aspen Law & Business, New York, pp.13.01-13.88.

[5] Pierce, A., Brennan, N. Lamb, M. and Whittington, M. [2003] “Common Appendix: Stock Exchange and Professional Accounting Requirements Applying in Both the Republic of Ireland and the United Kingdom” in Miller European Accounting Guide, Fifth Edition, D. Alexander and S. Archer (eds.), Aspen Law & Business, New York, pp. 15.01-15.78

[6] Brennan, N. [2003] “A health service that is accountable and value for money” in Why Not? Building a Better Ireland, Edited by Joe Mulholland, Magill Summer School, pp. 126-130.

[7] Brennan, N. [2004] “Consolidated Financial Statements” in Blackwell Encyclopedia of Accounting, 2nd edition, C. Clubb (ed), forthcoming

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Papers in refereed journals / refereed papers

[1] Brennan, N. [1996] Disclosure of Profit Forecasts during Takeover Bids, European Accounting Review, 5 (1): 151-155.

[2] Brennan, N. [1997] “Disclosure of Profit Forecasts during Takeover Bids” in “International Accounting Dissertation Abstracts”, F. Niswander, Advances in International Accounting 10: 240-243.

[3] Brennan, N. and McCafferty, J. [1997] Corporate Governance Practices in Irish Companies, IBAR – Irish Business and Administrative Research 18: 116-135.

[4] Brennan, N. and Nolan, P. J. [1998] Remuneration of Irish Chartered Accountants: An Empirical Investigation, European Accounting Review 7 (2): 237-255.

[5] MacCanna, L., Brennan, N. and O’Higgins, E. [1999] National Networks of Corporate Power: An Irish Perspective, Journal of Management and Governance, 2 (4): 355-377.

[6] Brennan, N. [1999] Voluntary Disclosure of Profit Forecasts by Target Companies in Takeover Bids, Journal of Business Finance & Accounting 26 (7/8): 883-917.

[7] Brennan, N. and Marston, C. [1999] A Comparative Analysis of Required Financial Disclosures in US, UK and IAS Accounting Standards, Asia Pacific Journal of Accounting 6 (2): 229- 253.

[8] Brennan, N. [2000] An Empirical Examination of Forecast Disclosure by Bidding Companies Accounting and Business Research 30 (3): 175-194.

[9] Brennan, N. and Hourigan, D. [2000] Corporate Reporting on the Internet by Irish Companies, Irish Accounting Review 7 (1): 37-68.

[10] Brennan, N. and Connell, B. [2000] Intellectual Capital: Current Issues and Policy Implications, Journal of Intellectual Capital 1 (3): 206-240.

[11] Brennan, N. and Gray, S. J. [2000] Accountants’ Reports on Profit Forecasts: Regulation and Practice, Managerial Auditing Journal 15 (9): 447-458.

[12] Brennan, N. and Kelly, S. [2000] Use of the Internet by Irish Companies for Investor Relations Purposes, IBAR – Irish Business and Administrative Research 21(2): 107 - 135.

[13] Brennan, N. [2001] Reporting Intellectual Capital in Annual Reports: Evidence from IrelandAccounting, Auditing and Accountability Journal 14 (4): 423-436.

[14] Brennan, N. [2003] Accounting in crisis: A story of auditing, accounting, corporate governance and market failures, Irish Banking Review, Summer, pp. 2-17.

[15] Brennan, N. [2004] Reporting Intellectual Capital in Annual Reports: Evidence from IrelandAccounting, Auditing and Accountability Journal 14 (4): 423-436. Reproduced in:Aisbitt, S.A and Evans, L (eds) [2004] Developments in Country Studies in International Accounting – Europe, Edward Elgar Publishing, Cheltenham, pp. x-y.

[16] Brennan, N. and McDermott, M. [2004] Alternative Perspectives on Independence of Directors, Corporate Governance: An International Review, 12 (3): 325-336.

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Papers in refereed journals / refereed papers (continued)

[17] Brennan, N. [2004] Accounting Expertise in Litigation and Dispute Resolution, Journal of Forensic Accounting, forthcoming

[18] Brennan, N. and Kelly, J. [2004] An Empirical Study of Whistleblowing Among Trainee Auditors, British Accounting Review (under review)

[19] Brennan, N. and Daly, S. [2004] Corporate Governance Practices of Hospital Boards: Public, Voluntary and Private Sector Comparisons, Financial Accountability & Management (under review)

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Working papers

[1] Brennan, N. and Pierce, A. Politics of Auditing Regulation: Recent Experience in Ireland

[2] Brennan, N. and Pierce, A. Regulating Auditors: An Analysis of Lobbying Behaviour

[3] Brennan, N. and Murphy, A. Application of Count Data Models in Accounting Research

[4] Brennan, N. and McGrath, M. Financial Statement Fraud: Incidents, Methods and Motives

[5] Brennan, N. Boards of Directors and Firm Performance: Is there an Expectations Gap?

Reports

[1] Brennan, N. [1990] Salary Survey 1990, Leinster Society of Chartered Accountants, Dublin, ii + 25 pp.

Articles in non-refereed journals

[1] Brennan, N. [1982] Pension Accounting Accountancy Ireland 14 (4): 21-24.

[2] Brennan, N. [1984] Are you Happy with your Accountant?, Irish Veterinary Journal 38 (3): 54-55.

[3] Brennan, N. [1984] Debt Collection - A Perennial Problem, Irish Veterinary Journal 38 (11): 211-212.

[4] Brennan, N. [1984] Women in the Profession, Accountancy Ireland 16 (5): 16-17.

[5] Brennan, N., Kirk, R., O'Brien, F. J. and Pierce, A. [1990] The Standard of Financial Reporting, Finance June: 30-31.

[6] Pierce, A., O'Brien, F. J. and Brennan, N. [1990] Uneven Reporting in Irish Published Accounts, CPA Journal Month o/s: pp. o/s.

[7] Brennan, N. and Pierce, A. [1990] Irish Published Accounts under Scrutiny, Accountancy Ireland 22 (3): 20-23.

[8] Brennan, N. and Nolan, P. [1997] Employment and Remuneration of Irish Chartered Accountants: Evidence of Gender Differences, Accountancy Ireland 29 (4): 10,12.

[9] MacCanna, L., Brennan, N. and O’Higgins, E. [1998] The ‘Old Boys’ Network and Irish Company Boards, Accountancy Ireland 30 (3): 6-8.

[10] Brennan, N. and Hourigan, D. [1998] Corporate Reporting on the Internet by Irish CompaniesAccountancy Ireland 30 (6): 18-21.

[11] Brennan, N. [1999] The Disclosure of Profit Forecasts, Professional Investor, November: 10-12.

[12] Brennan, N. [2000] Turnbull puts Risk Management to the Top of Corporate Agendas, Irish Business Law III (3): 57-61.

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Articles in non-refereed journals (continued)

[13] Brennan, N. and Kelly, S. [2000] Use of the Internet by Irish Companies for Investor Relations Purposes, Accountancy Ireland 32 (4): 23-25.

[14] Brennan, N. and Hennessy, J. [2001] Forensic Accounting and Intellectual Property Infringement, Commercial Law Practitioner May: 103-109.

[15] Brennan, N. and Hennessy, J. [2001] Forensic Accounting and the Calculation of Personal Injury Damages, Bar Review 6 (9): 533-539.

[16] Brennan, N. and Hennessy, J. [2001] Accountants’ Liability for Negligence, Accountancy Ireland 33 (5): 21-23.

[17] Brennan, N. and Hennessy, J. [2001] Forensic Accounting and the Calculation of Commercial Damages, Bar Review 7 (1): 6-11.

[18] Brennan, N. and Hennessy, J. [2001] Valuing Businesses in a Legal Context, Commercial Law Practitioner, December: 270-274.

[19] Brennan, N. [2002] Education and Training of Company Directors, IoD News, Summer, pp. 12-13.

[20] Brennan, N. [2002] Learning Curve at IoD Centre for Corporate Governance, The Board, Issue 2, Autumn, p. 11.

[21] Brennan, N. [2003] Value for money and the Irish health services, Public Affairs Ireland, Issue No. 7, October 2003, pp. 10-12.

[22] Brennan, N. [2004] Board effectiveness and evaluation, Corporate Compliance Matters, Summer 2004, pp. 4.

[23] Kelly, J. and Brennan, N. [2004] Good Faith Reporting by Trainee Auditors, Accountancy Ireland, Vol. 36, No. 6, December, pp.30-32.

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Articles in Double Entries (electronic accounting journal/newswire)

[1] Brennan, N. [1999] ICAI misconduct committee releases interim report, Double Entries, 29 April 1999 http://www.accountingeducation.com/news/news94.html

[2] Brennan, N. [1999] Elan suffers over SEC review of R&D accounting practices, Double Entries, 14 July 1999 http://www.accountingeducation.com/news/news329.html

[3] Brennan, N. [1999] ICAI to review accounting at Powerscreen International Double Entries, 30 September 1999, http://www.accountingeducation.com/news/news541.html

[4] Brennan, N. [1999] Irish Government 'suggests' changes to ICAI misconduct rules Double Entries, 29 December 1999, http://www.accountingeducation.com/news/news760.html

[5] Brennan, N. [2001] ICAI professional misconduct report delayed, Double Entries, 7 June 2000 http://www.accountingeducation.com/news/news1094.html

[6] Brennan, N. [2000] ICAI seek transcripts from the Flood tribunal, Double Entries, 7 June 2000 http://www.accountingeducation.com/news/news1095.html

[7] Brennan, N. [2000] Irish institute call in special investigator, Double Entries, 19 June 2000 http://www.accountingeducation.com/news/news1114.html

[8] Brennan, N. [2000] Irish Review Group on Auditing recommends oversight board with mixed reactions, Double Entries, 18 July 2000 http://www.accountingeducation.com/news/news1153.html

[9] Brennan, N. [2000] ICAI and CPA Ireland enter into combination discussions, Double Entries, 6 October 2000 http://www.accountingeducation.com/news/news1271.html

[10] Brennan, N. [2001] ICAI and ICPAI merger talks deferred, Double Entries, 21 January 2001 http://www.accountingeducation.com/news/news1512.html

[11] Brennan, N. [2001] Looking for work in Ireland? Double Entries, 10 May 2001 http://www.accountingeducation.com/news/news1725.html

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Newspaper articles

[1] Brennan, N. [1998] The More you Owe, the Better the Treatment Irish Independent 9 October 1998

[2] Brennan, N. [1998] Tax Evasion and the Law Irish Independent 13 October 1998

[3] Brennan, N. [1998] Disclosure of Profit Forecasts during Takeover Sunday Business Post 29 November 1998

[4] Brennan, N., MacCanna, L. and O’Higgins, E. [1998] Business Networks Exist on Irish Boards Sunday Business Post 13 December 1998

[5] Brennan, N. [1999] Banks and the Issue of Life and Debt Irish Independent 19 February 1999

[6] Brennan, N. and Hennessy, J. [2002] Figuring it out Business and Finance 7 February 2002, p. 16

[7] Brennan, N. Educating Directors, Sunday Business Post, 31 March 2002

[8] Brennan, N. [2003] So, is it a Pussycat or a Tiger? Sunday Independent, 20 April 2003

[9] Brennan, N. [2003] Why Workers should not be Directors, Irish Times, 2 May 2003

[10] Brennan, N. [2003] My Favourite Share Sunday Independent, 11 May 2003

[11] Brennan, N. [2003] Consultants: the Cost and the Cure Irish Examiner, 20 June 2003

[12] Brennan, N. [2003] Right to Resources brings with it the Need for Accountability, Irish Medical News, 30 June 2003, p. 28, 39.

[13] Brennan, N. [2003] Improved Efficiency not Higher Charges Way Forward, Irish Independent, 1 July 2003

[14] Brennan, N. [2003] Why Worker Directors have had their Day, Irish Independent, 23 July 2003

[15] Brennan, N. [2003], Recommendations Implementation would give Taxpayers Better Value, Irish Medical Times, 3 October 2003

[16] Brennan, N. [2003], Business & Finance, O/S September 2003

[17] Brennan, N. [2004] Value for Money Developments in the Irish Health Services, Insight, O/S

[18] Brennan, N. [2004] Value for Money and the Irish Health Services, Public Affairs Ireland, Issue 7, October 2003, pp. 10-12.

[19] Brennan, N. [2004] Shame of our Low Standards in High Places, Irish Independent, 2 June 2004

[20] Brennan, N. [2004] Time for Company Boards to be more Robust, Irish Times, 31 July 2004

[21] Brennan, N. [2004] We must Recognise the Contribution of Non-Career Women, Irish Times, 7 August 2004

[22] Brennan, N. [2004] Does your Board Measure Up? Business & Finance, 12 August 2004

9


Newspaper articles (continued)

[23] Brennan, N. [2004] Company Accounts would Profit from more Disclosure, Irish Times, 14 August 2004

Book reviews

[1] Brennan, N. [1983] A Guide to Insurance Accounts Accountancy Ireland 1983 April p. 32.

[2] Brennan, N. [1993] Student Financial Reporting 1991-1992: A Guide to UK Practice for Accounting Students, Accounting Education, Vol. 2, pp. 250-251.

[3] Brennan, N. [2000] Interpreting Company Reports and Accounts Double Entries October 2000 http://www.accountingeducation.com/reviews/index.cfm

[4] Brennan, N. [2003] Through the Eyes of Management: A Study of Narrative Disclosures, British Accounting Review, Vol. 35, No. 2, June pp. 192-194.

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Conference Papers of Niamh Brennan

Invited conference / seminar presentations

[1] Brennan, N. [1996] A Study of Voluntary Disclosure in the Specialist Setting of Takeover BidsFinancial Accounting and Auditing Research Conference, London, 16 July 1996.

[2] Brennan, N. [1996] A Study of Voluntary Disclosure in the Specialist Setting of Takeover BidsResearch Seminar, The University of Wales, Bangor, 9 October 1996.

[3] Brennan, N. [1998] Dissertations: Lessons from UCD’s Master of Accounting, The National Council for Educational Awards Seminar, 24 March 1998.

[4] Brennan, N. [1998] Voluntary disclosure of profit forecasts by target companies in takeover bids , Research Seminar, City University, London, 14 October 1998.

[5] Brennan, N. [1999] Voluntary disclosure of profit forecasts by target companies in takeover bids, Research Seminar, University of Ulster at Jordanstown, 15 January 1999.

[6] Brennan, N. [1999] Reporting and managing intellectual capital: Evidence from Ireland, OECD International Symposium “Measuring and Reporting Intellectual Capital: Experiences, Issues and Prospects”, Amsterdam, 9 June 1999.

[7] Brennan, N. and Pierce, A. [2001] Politics of Auditing Regulation: Recent Experience in IrelandResearch Seminar, School of Management, Queens University of Belfast, 5 April 2001.

[8] Brennan, N. and McGrath, M. [2002] Financial Statement Fraud: Incidents, Methods and Motives, Research seminar, The University of Ulster, Belfast 19th April 2002.

[9] Brennan, N. [2003] Reforming the Irish Health Service, Dublin Economic Workshop, 26th Annual Economic Policy Conference, Kenmare, 12 October 2003.

[10] Brennan, N. [2004] Alternative Perspectives on Independence of Directors, Research Seminar, Department of Economics, University of Bristol, 3 February 2004.

[11] Brennan, N. [2004] Reforming the Irish Health Services: A Financial Management and Value for Money Perspective, Centre for Market and Public Organisation, University of Bristol, 5 February 2004.

[12] Brennan, N. [2004] Alternative Perspectives on Independence of Directors, Glasgow Caledonian University, Research Seminar, 3 March 2004.

[13] Brennan, N. [2004] Discussant, Public Sector Approaches to Worker Participation in Ireland – An Overview, 2nd Transnational Seminar, A Project for Employee Board-level Representatives, University of Limerick, 8 May 2004

[15] Brennan, N. [2004] Colloquium Faculty, Emerging Scholars’ Colloquium, 4th Asia-Pacific Inter-Disciplinary Research in Accounting Conference (APIRA), Singapore, 2-3 July 2004.

[14] Brennan, N. [2004] Plenary speaker, Boards of Directors and Firm Performance: Is there an Expectations Gap? 4th Asia-Pacific Inter-Disciplinary Research in Accounting Conference (APIRA), Singapore, 4-6 July 2004.

[15] Brennan, N. [2004] Ethics in Corporate Governance - Duties of Directors and Managers, Dublin Institute of Technology, Bolton Street, 29 October 2004

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Conference Papers of Niamh Brennan

Refereed conference proceedings

[1] Brennan, N., Kirk, R., O'Brien, F. J. and Pierce, A. [1990] Survey of Irish Published Accounts, Irish Accounting and Finance Association Conference, Dublin City University, 29 March 1990.

[2] Brennan, N. [1993] Voluntary Disclosure of Profit Forecasts during Takeover Bids, Warwick Business School Doctoral Research Seminar, The University of Warwick, 21 June 1993.

[3] Brennan, N. [1993] Voluntary Disclosure during Takeover Bids: Application of Signalling Theory and Agency Theory, European Institute for Advanced Studies in Management Workshop in Financial Accounting, Brussels, 10 September 1993.

[4] Brennan, N. [1993] Voluntary Disclosure during Takeover Bids: Application of Signalling Theory and Agency Theory, British Accounting Association South Eastern Area Group Regional Conference, London, 13 September 1993.

[5] Brennan, N. [1994] The Disclosure of Profit Forecasts during Takeover Bids, European Accounting Association Doctoral Colloquium, Venice, 11 April 1994.

[6] Brennan, N. [1995] Disclosures in Profit Forecasts: Evidence from UK Takeover Bids, European Accounting Association Congress, Birmingham, 12 May 1995.

[7] Brennan, N. [1995] Content Analysis of Profit Forecasts Disclosed during UK Takeover BidsIrish Accounting and Finance Association Conference, University of Limerick, 15 May 1995.

[8] Brennan, N. [1995] Do Profit Forecasts Influence the Outcome of Takeover Bids?Irish Accounting and Finance Association Conference, Dundalk, 2 April 1996.

[9] Brennan, N. [1996] A Study of Voluntary Disclosure in the Specialist Setting of Takeover BidsEuropean Accounting Association Congress, Bergen, Norway, 2 May 1996.

[10] Brennan, N. and Marston, C. [1997] A comparative Analysis of Required Financial Disclosures in US, UK and IAS Accounting Standards, European Accounting Association Congress, Graz, Austria, 23 April 1997.

[11] Brennan, N. and Nolan, P. [1997] Employment and Remuneration of Irish Chartered Accountants: Evidence of Gender Differences, Irish Accounting and Finance Association Conference, Dublin City University, 9 May 1997.

[12] Brennan, N. [1997] Disclosure of Profit Forecasts by Target Companies in Takeover BidsFinancial Reporting and Business Communication Conference, Cardiff Business School, 3/4 July 1997.

[13] Brennan, N. and Prachyl, C. [1997] Electronic Mail as a Pedagogical Tool to Teach International Accounting, International Association for Accounting Education and Research (IAAER) 8 th

International, World Conference on Accounting Education, Paris, 23 October 1997.

[14] Brennan, N., MacCanna, L., and O’Higgins, E. [1998] National Networks of Corporate Power: An Irish Perspective, Irish Accounting and Finance Association Conference, University of Ulster at Coleraine, 9 April 1998.

12

Conference Papers of Niamh Brennan (continued)

Refereed conference proceedings (continued)

[15] Brennan, N. and Hourigan, D. [1999] Corporate reporting on the Internet by Irish companies12th Annual Conference of the Irish Accounting and Finance Association, Cork, 11 May 1999.

[16] Brennan, N. and Connell, B. [2000] Intellectual Capital: Current Issues and Policy Implications23rd Annual Congress of the European Accounting Association, Munich, 29-31 March 2000.

[17] Brennan, N. and Kelly, S. [2000] Use of the Internet by Irish Companies for Investor Relations Purposes, 13th Annual Conference of the Irish Accounting and Finance Association, Dublin Institute of Technology, 11/12 May 2000.

[18] Brennan, N. and Pierce, A. [2001] Constituent Lobbying in an Auditing Context: Recent Experience in Ireland, 24th Annual Congress of the European Accounting Association, Athens, 18-20 April 2001.

[19] Brennan, N. and Murphy, A. [2001] Application of Count Data Models in Accounting Research,14th Annual Conference of the Irish Accounting and Finance Association, Waterford Institute of Technology, 11/12 September 2001.

[20] Brennan, N. and McGrath, M. [2002] Financial Statement Fraud: Incidents, Methods and Motives, 25th Annual Congress of the European Accounting Association, Copenhagen, 25-27 April 2002.

[21] Brennan, N. and Breen, J.L. [2003] SEC Enforcement Actions: The Case of MD&As, 26th Annual Congress of the European Accounting Association, Seville, 2-4 April 2003.

[22] Brennan, N. and McDermott, M. [2003] Alternative Perspectives on the Independence of Directors, 14th Annual Conference of the Irish Accounting and Finance Association, Institute of Technology, Tallaght, 15/16 May 2003.

[23] Brennan, N. and Reid, G. [2003] Voluntary Disclosure and Cost of Capital: A Cross-Country Exploratory Study of Germany and the US, Financial Reporting & Business Communication Research Unit 7th Annual Conference, Cardiff, 3-4 July 2003.

[24] Brennan, N. and McDermott, M. [2004] Are Ireland’s Non-Executive Directors Independent? 27th Annual Congress of the European Accounting Association, Prague, 1-3 April 2004.

[25] England, M., Brennan, N. and Pierce, A. [2004] Effect of Board Composition on Firm Performance in Irish Public Companies, 15th Annual Conference of the Irish Accounting and Finance Association, Queen’s University, Belfast, 19-20 April 2004.

[26] Brennan, N. [2004] Boards of Directors and Firm Performance: Is there an Expectations Gap?, British Accounting Association Special Interest Groups in Corporate Governance and Public Sector Accounting Joint International Conference, The University of Nottingham, 14-15 December 2004.

[27] Brennan, N. [2005] Boards of Directors and Firm Performance: Is there an Expectations Gap?, Staff Seminar, Hautes Etudes Commerciales (HEC) International Business School, Paris, Friday 7 January 2005

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Professional presentations

[1] Brennan, N. and Pierce, A. [1990] Survey of Irish Published Accounts, Stokes Kennedy Crowley Management Group, Dublin, 23 March 1990.

[2] Brennan, N. [2000] Financial Reporting: Analysis of Latest Pronouncements, 4th Institute for International Research Annual Financial Reporting in Ireland Conference, Dublin, 12 December 2000.

[3] Brennan, N. [2001] Conference chairman, 14th Annual Conference of the Irish Association of Corporate Treasurers’ Conference, 16/17 October 2001, The O’Reilly Hall, Dublin, Ireland.

[4] Brennan, N. [2002] Greek Chorus, Posse or Lynch Mob? The Role of Accountants in Corporate Governance, Inaugural lecture, The University Industry Centre, University College Dublin, 14 February 2002.

[5] Brennan, N. [2002] Session chairman, Money Laundering and the International Financial Services Sector, Finance Dublin conference, The Burlington Hotel, Dublin, 9/10 April 2002.

[6] Brennan, N. [2002] A New Era in Corporate Governance, Institute of Certified Public Accountants’ Annual Conference, Cork, 17 May 2002.

[7] Brennan, N. [2002] Fraud and its Implications for the Department of Agriculture and Food , Department of Agriculture and Food 5th Annual Audit Seminar, Dublin, 4 September 2002.

[8] Brennan, N. [2003] The Role of Auditors in Corporate Governance, Institute of Internal Auditors Irish District Society Annual Conference, Portlaoise, 13 May 2003.

[9] Brennan, N. [2003] Corporate Governance - a Global Model? IWF (International Women’s Forum) International Cornerstone Conference Dublin, 23 May 2003.

[10] Brennan, N. [2003] Accounting in the Health Services, Clinicians in Management Ireland, Dublin, 23 May 2003.

[11] Brennan, N. [2003] Caring for the Sick and Infirm – the Mark of a Civilized Society, MacGill Summer School, Donegal, 24 July 2003.

[12] Brennan, N. [2003] Reforming Financial Management and Control Systems in the Health Services GlaxoSmithKline, Dublin, 29 July 2003.

[13] Brennan, N. [2003] Reforming Financial Management and Control Systems in the Health Services, Annual Meeting, KDoc, Dublin, 13 September 2003.

[14] Brennan, N. [2003] Corporate Governance: The Case of Élan, European Council of Financial Executives, Dublin, 25 September 2003.

[15] Brennan, N. [2003] Reforming Financial Management and Control Systems in the Health Services, Adelaide Hospital Society Annual Conference, Dublin, 11 October 2003.

[16] Brennan, N. [2003] Reforming Financial Management and Control Systems in the Health Services, Institute of Public Administration, Dublin, 13 October 2003.

[17] Brennan, N. [2003] Reflections on Corporate Governance, Financial Services Association, Dublin, 18 November 2003.

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Professional presentations

[18] Brennan, N. [2003] Reforming the Irish Health Services, Presentation to the IBEC Voluntary Hospitals Branch, Dublin, 2 December 2003.

[19] Brennan, N. [2004] Accountability and transparency in Irish medicine: Insights from the Brennan Report, Royal Academy of Medicine in Ireland (Psychiatric Section), Dublin, 20 January 2004.

[20] Brennan, N. [2004] Accountability and transparency in Irish medicine: Insights from the Brennan Report, Pfizer Changing Healthcare Environment Conference, Dublin, 28 January 2004.

[21] Brennan, N. [2004] Lip Service and Corporate Governance: Why Enron Could Happen Again, Association of Certified Chartered Accountants Financial Services Network, Dublin, 19 February 2004.

[22] Brennan, N. [2004] The Workings of Company Boards: Another Enron in the Making? MBA Association, Dublin, 26 February 2004.

[23] Brennan, N. [2004] The Strategic Advantages of Good Corporate Governance: More than just Lip Service, Institute of Business Analysts and Consultants Annual Seminar, Dublin, 13 May 2004.

[24] Brennan, N. [2004] Discussant, Women and Leadership, Royal College of Surgeons 4th Annual Leadership Lecture 2004, Dublin, 20 May 2004.

[25] Brennan, N. [2004] Best Practice Corporate Governance: Its Relevance to Organizational Health and Safety, Nifast Seminar “The Safety Regime”, Dublin, 21 June 2004.

[26] Brennan, N. [2004] Corporate Governance in a Modern Public Service: The Case of the Health Services, Institute of Public Administration, Dublin, 17 September 2004.

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