Research Focus

The ARC Accountability Research Cluster in KBS has a focus on accountability, power and trust within an over-arching frame of the Sustainable Development Goals (particularly SDGs 10, 4 and 5) and the Common Good. Our work addresses issues of expertise in society, the socially constitutive role of accounting; economic inequality; responsible education; ESG; and accounting and accountability as mediators of our understanding of risk and value.   

Ongoing research within the cluster addresses these broad themes through tax practice, credit risk, history of the professions, language in mainstream and social media, ethics, social identity, expertise and gender issues. The cluster is interdisciplinary in its approach, drawing on maths, accounting, history, risk management, tax, linguistics and psychology.

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ARC Research Cluster

 

Members of Group

The group is closely linked to the international GRLI and CSEAR Research network, and has hosted the CSEAR Ireland conference three times in recent years, as well as having participation by Cluster members in other CSEAR events.


 

Research-related roles external to UL

Cluster members hold a number of academic leadership roles outside of University of Limerick. Here are some that relate directly to the research work of the cluster.

 

Editorial board memberships

Members of ARC now serve on the editorial boards of:

  • Accounting Forum (Sheila Killian)

  • Accounting History review (Philip O’Regan)

  • Critical Perspectives on Accounting (Sheila Killian)

  • Irish Accounting Finance & Governance Review (Sheila Killian)

  • Accounting, Auditing & Accountability Journal (Sheila Killian)

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Journal editor roles

Cluster members hold editorial positions at three journals:

  • Philip O’Regan is editor of Irish Finance & Governance Review.

  • Sheila Killian is section-co-editor of the Journal of Business Ethics.

  • Sheila Killian is associate editor of Accounting Forum.

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Leadership roles in academia and practice

Members of ARC serve on the following boards in capacities related to their research:

  • CPA Ireland Council (Ruth Lynch)

  • CSEAR International Council (Sheila Killian)

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Person presenting to a group

 

Recent dissemination in most recent year, 2022-2023

 

Peer-reviewed journal articles

  • Dacin, M. T., Harrison, J. S., Hess, D., Killian, S., & Roloff, J. (2022). Business versus ethics? Thoughts on the future of business ethics. Journal of Business Ethics, 1-15, https://doi.org/10.1007%2Fs10551-022-05241-8 
  • Impact Factor: 6.331. Ranked A on ABDC list. 3-Star ABS (Q1)
  • Sheehan, B., Mullins, M., Shannon, D. and McCullagh, O. (2023). On the benefits of insurance and disaster risk management integration for improved climate-related natural catastrophe resilience. Environment Systems and Decisions. https://doi.org/10.1007/s10669-023-09929-8 
  • Impact Score 5.3, Environmental Science (Q1)
  • McCullagh, O., Cummins, M. and Killian, S. (2023). The fundamental review of the trading book: implications for portfolio and risk management in the banking sector. Journal of Money, Credit and Banking. February 2023
  • https://doi.org/10.1111/jmcb.13022    Ranked A* on ABDC list. 4-star ABS (Q1)
  • Lannon, F., Lyons, R. and O'Connor, C. (2023), "Generation AI and family business: a perspective article", Journal of Family Business Management, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFBM-07-2023-0116
  • Ranked B on ABDC list. 1-star ABS (Q1)

 

Books

  • Killian, S. (2023) Doing Good Business: How to Build Sustainable Value. Gill/Chartered Accountants Press, ISBN:  978-1-913975-63-0, Published:  11/09/2023

 

Book Chapters

  • Killian, S., O’Regan, P., O’Regan, V., Lynch, R. (2023) How the game is played: the salience of ethical values in the field of tax work in Cho, C. & Brivot, M. (eds) Research Handbook on Accounting and Ethics, Edward Elgar Publishing

 

Invited presentations and seminars by cluster members

  • Killian, S. & O’Regan. P. (2023) Framing the Common Good in Business and Ecology, Invited seminar at Lancaster University, hosted by the Pentland Centre, March, 2023.
  • Killian, S. (2023) Potential for SDG-related  research collaboration across the PRME network. Invited participation in keynote panel at the PRME UK & Ireland Conference, Aston University, July 2023.
  • McCullagh, O. & Lynch, R. (2023) Risk Attitudes of Tax Practitioners, Kemmy Business School (Limerick) - EM Strasbourg Business School, Joint Workshop, Strasbourg, France, June 2023
  • Killian, S. (2023) Connecting social and environmental accounting education to broader institutional priorities, Invited panel presentation with other international disciplinary leaders in Social and Environmental Accounting Education online through the CSEAR Network in September 2023.

 

Conference Presentations

  • Killian, Sheila; O'Regan, Philip; Lynch, Ruth; O'Regan, Veronica (2022) A qualitative approach to exploring tax expert perspectives on media coverage of tax issues, at CSEAR UK Annual Conference, St. Andrews, Scotland. August 2022
  • Veronica O’Regan, Sheila Killian and Philip O’Regan. A Diachronic analysis of Media Discourse around Tax Practices in Ireland and the UK, 2012-2018. At BAAL (British Association of Applied Linguistics) Conference, Queen's University, Belfast. September 2022.
  • Killian, Sheila; O'Regan, Philip; Lynch, Ruth; O'Regan, Veronica (2022) Field legitimacy and media framing, at CSEAR Italy Biennial Conference, Cagliari, Italy. September 2022.
  • Killian, Sheila; O'Regan, Philip; Lynch, Ruth; O'Regan, Veronica (2022). Contested Forms of Expertise: Field Struggles around the Representation of Tax in Popular Media, at Norwegian Centre for Taxation Conference on Tax Transparency, Bergen, Norway. December 2022.
  • Killian, Sheila; O'Regan, Philip; Lynch, Ruth; (2023) Shifting the dial on aggressive tax behaviour: a study of experts, at the 34th Irish Accounting & Finance Association Annual Conference, University of Galway. June 2023
  • Lynch, R (2023) The perceived trustworthiness of Irish charities, and the impact of good governance adherence in the non-profit sector, at the 34th Irish Accounting & Finance Association Annual Conference, University of Galway. June 2023
  • Egan, V, Killian, S, O’Regan, P, Lynch R, (2023) Exploration of professional and firm socialisation of trainee accountants in Ireland through remote onboarding, at the 34th Irish Accounting & Finance Association Annual Conference, University of Galway. June 2023
  • McCullagh, O., Ford, R., and Hennessy, C. (2023) Financial Literacy in Ireland: An examination of financial literacy in the context of growing capital market participation, at the 34th Irish Accounting & Finance Association Annual Conference, University of Galway. June 2023
  • McMahon, K. (2023). Reverse Engineering ESG Scores, at the 34th Irish Accounting & Finance Association Annual Conference, University of Galway. June 2023
  • Killian, S. (2023) Accounting for home: an exploration of accounting technologies and accountability in the response to refugees, at the 34th Annual Conference of European Business Ethics Network-EBEN, University of Bologna, Italy. May 2023.
  • Lynch, R., Killian, S. and O’Regan, P. (2023) On The Same Wavelength’: How Shared Values In Client Relationships Reconcile Competing Logics For Tax Professionals, at the European Accounting Association 2023 Annual Congress, Helsinki, Finland. May 2023
  • McCullagh, O., Fitzmaurice, O. Ryan, M. (2023) Mathematics Anxiety in Undergraduate Business Studies Students, Inaugural Conference of the Mathematics Resilience Network – Irish Branch, MTU, June 2023
  • Lannon, F., Roth, J., Igou, E., and Deutsch, R. (2023) Distinctions in Legitimacy Appraisals and their role in Collective Action responses to Economic Inequality at the European Association of Social Psychology, Krakow, Poland. July 2023.
  • Egan, V. (2023) Exploration of professional and firm socialisation of trainee accountants in Ireland through remote onboarding, at the British Accounting & Finance Association, Interdisciplinary Perspectives in Accounting Interest Group, Doctoral Colloquium, Birmingham City University. July 2023
  • Egan, V, Killian, S, O’Regan, P, Lynch R, (2023) Exploration of professional and firm socialisation of trainee accountants in Ireland through remote onboarding, at the CSEAK UK Emerging Scholar’s Colloquium, University of Saint Andrews, Scotland, August 2023.
  • Killian, S., O’Regan, P., and Lynch, R. (2023) Tax avoidance and professionals, at the 2023 EIASM workshop on fraud and accounting scandals, Genoa, Italy.  August 2023.
  • McMahon, K. (2023) ESG and downside risks, at the CSEAR UK Congress, St. Andrew’s, August 2023.
  • Lynch, R (2023) The perceived trustworthiness of Irish charities, and the impact of good governance adherence in the non-profit sector at the 2023 Meditari Accountancy Research Conference, Verona, Italy. September 2023
  • Lannon, F., Roth, J., Igou, E., and Deutsch, R. (2023) Distinctions in Legitimacy Appraisals and their role in Collective Action responses to Economic Inequality at the International Association of Cross-Cultural Psychology, Limerick Ireland. September 2023.
  • Killian, S., O’Regan, P., and Lynch, R. (2023) Factors triggering aggressive tax behaviour: a field study of professionals, at the 2023 Meditari Accountancy Research Conference, Verona, Italy. September 2023

 

Please email sheila.killian@ul.ie for more information.