Theresa Dunne

Teaching

• Financial Reporting Theory
• Financial Reporting
• International Accounting & Reporting
• Research Methods
• PhD Sessions

Internal Responsibilities

Administrative Director of the PhD Programme

Supervised the following successful PhD students:
• Dr George Cobb (XBRL in the UK)
• Dr Gary Finningham (Implementation of IFRS in the UK)
• Dr Alison Fox (Pensions accounting & governance)

Currently supervising the following PhD candidates:
• Mr Ibraheem Alshemubarak (Corporate governance and business ethics)
• Mr Omar Alhassoon (Corporate governance in Saudi Arabia)
• Mr Issa Dawd (Accounting in Kuwait)
• Ms Agnieszka Dziedzic (Accounting in Poland)
• Mr Ahmed Hassan (Internet reporting in Egypt)
• Mr Chanda Shikaputo (Corporate governance and development in Zambia)
• Mr Yasean Tahat (Accounting for financial instruments in Jordan)

• Programme Director of MSc in International Accounting
• Careers Liaison Academic Representative
• Disability Officer
• Member of School MSc, PhD and Thesis Monitoring Committees
• PGR Training Supervisor Training Initiative Liaison
• Advisor to UG and PG students
• School Annual Reports Librarian
• Module Organiser - Financial Accounting & International Reporting (4FA); International Accounting & Reporting (5IA)

Research Interests

• Accountability
• Charity Accounting & Governance
• Corporate Governance
• Financial Reporting (including derivatives reporting, pensions reporting)
• International Accounting & Reporting
• Internet reporting & XBRL

Research Grants

• Digital Reporting: Looking to the Future of Financial Reporting, ACCA, (2007), £4,700, (with C. V. Helliar, A. Lymer and R. Mousa).
• The Implementation of IFRS in Italian SMEs, ICAS, (2007), £1,900, (with C. Carini, C. V. Helliar, C. Teodori and M. Veneziani).
• The Introduction of International Financial Reporting Standards: An Analysis of their Impact on the Usage and content of company Financial Statements, ICAS, (2006), £16,750, (with S. G. M. Fifield, A. M. Fox, G. M. Hannah, C. V. Helliar, D. M. Power, and M. Veneziani).
• An Exploration of Scottish Charities' Governance and Accountability, ICAS, (2005), £12,080, (with G. M. Hannah, L. Crawford and L. A. Stevenson).
• Digital Reporting, Management Control Association, (2005), £1,000, (with G. S. Cobb and C. V. Helliar).
• FRS13: Implementation and Disclosure Issues, ICAEW, (2001-2002), £18,500, (with C. V. Helliar, D. M. Power, L. Moir and K. Ow-Yong).

Publications since 2008

Refereed papers

• 'Perceived Costs and Benefits of IFRS Adoption in Italian Medium Size Entities', (with Carini C., Helliar C., Teodori C., Veneziani M.), (forthcoming), Piccola Impresa/Small Business.
• 'An Analysis of the Factors that Influence Firms' Disclosures about Derivatives Usage in their Corporate Reports', (with C. V. Helliar and D. M. Power), (2010), The International Journal of Accounting & Finance, Vol. 2, No. 3/4, pp. 237-253.

Refereed research monographs

• XBRL: The Views of Stakeholders, (with C. V. Helliar, A. Lymer and R. Mousa), (2009), Research Report No. 111, London: Association of Charteres Certified Accountants, 70pp.
• An Exploration of Scottish Charities' Governance and Accountability, (with L. Crawford, G. M. Hannah and L. A. Stevenson), (2009), Research Report, Edinburgh: Institute of Chartered Accountants of Scotland, 217pp.
• The Implementation of IFRS in the UK, Ireland and Italy, (with S. G. M. Fifield, G. D. Finningham, A. M. Fox, G. M. Hannah, C. V. Helliar, D. M. Power and M.Veneziani), (2008), Research Report, Edinburgh: Institute of Chartered Accountants of Scotland, 201pp.

Contributions to edited volumes

• 'Corporate Governance in 2012', (with B. M. Burton and C. V. Helliar), (forthcoming in 2012), The Treasurer's Handbook 2012, London: Association of Corporate Treasurers, UK
• 'Governance and the Treasurer - Implications of Regulatory Responses to the Global Financial Crisis', (with B. M. Burton and C. V. Helliar), (2011), The Treasurer's Handbook 2011, London: Association of Corporate Treasurers, UK, pp. 165-170.
• 'Governance and the Treasurer - Implications of Regulatory Responses to the Global Financial Crisis', (with B. M. Burton and C. V. Helliar), (2011), The International Treasurer's Handbook 2011, London: Association of Corporate Treasurers, UK, pp. 166-171.
• 'Corporate Governance in the Aftermath of the Global Financial Crisis', (with B. M. Burton and C. V. Helliar), (2010), The International Treasurer's Handbook 2010, London: Association of Corporate Treasurers, UK, pp. 181-186.
• 'Corporate Governance for Treasurers in the Aftermath of the Global Financial Crisis', (with B. M. Burton and C. V. Helliar), (2010), The Asia Treasurer's Handbook 2010, London: Association of Corporate Treasurers, UK.
• 'Developments in International Corporate Governance: Implications for Treasury', (with B. M. Burton and C. V. Helliar), (2009), The International Treasurer's Handbook 2009, London: Association of Corporate Treasurers, UK.
• 'International Corporate Governance Practices: Implications for the Treasurer', (with B. M. Burton and C. V. Helliar), (2008), The Asia Treasurer's Handbook 2008, London: Association of Corporate Treasurers, UK, pp12-16.
• 'International Corporate Governance Practices: Implications for the Treasurer', (with B. M. Burton and C. V. Helliar), (2008), The International Treasurer's Handbook 2008, London: Association of Corporate Treasurers, UK, pp14-18

Further contributions

• 'Generation XBRL?', (2010), (with C. V. Helliar, A. Lymer and R. Mousa), Accountancy Futures, Issue 2.
• 'The GAAP Gap', (2008), (with S. G. M. Fifield, G. D. Finningham, A. M. Fox, G. M. Hannah, C. V. Helliar, D. M. Power and M.Veneziani), CA Magazine, March, pp. 70-73.

Current Work in Progress

Under Review

• 'The Reporting Practices of Scottish Charities: A Content Analysis of Trustee Reports and Accounts'.
• 'The Implementation of IFRS in the UK', (with G. D. Finningham).
• 'Institutional Isomorphism: Evidence from the Governance of UK Pension Schemes, (with A. M. Fox, C. V. Helliar and D. M. Power).
• 'Stakeholder Engagement in Internet Financial Reporting: The Diffusion of XBRL in the UK', (with C.V. Helliar, A. Lymer & R. Mousa).

Selected Publications Prior to 2008

Refereed papers

• 'Disclosure Patterns in Derivatives Reporting by UK Firms: Implications for Corporate Governance', (with A. M. Fox and C.V. Helliar) (2007), International Journal of Accounting, Auditing and Performance Evaluation, Vol. 4, No. 3, pp. 231-247.
• 'The Stock Market Reaction to FRS 13', (with C. V. Helliar, D. M. Power, C. A. Mallin and K. Ow-Yong), (2006) The Journal of Derivatives Accounting, Vol. 3, No. 2.
• 'FRS 13 and Corporate Governance: A Fund Management Perspective', (with C. A. Mallin, C. V. Helliar and K. Ow-Yong), (2004), Qualitative Research in Accounting & Management, Vol. 1, No. 2, pp. 17-42.
• 'The Introduction of Derivatives Reporting in the UK: A Content Analysis of FRS 13 Disclosures', (with C. V. Helliar, D. M. Power, C. A. Mallin, K. Ow-Yong and L. Moir), (2004), The Journal of Derivatives Accounting, Vol. 1, No. 2, September, pp. 205-219.
• 'Derivatives Reporting in the UK: A Treasury Perspective on the Introduction of FRS 13', (with C. V. Helliar and L. Moir), (2004), The Journal of Applied Accounting Research, Vol. 9, Issue 2, November, pp. 134-174.
• 'Control of the Treasury Function', (with C.V. Helliar), (2004), Corporate Governance: International Journal of Business in Society, Vol. 4, Issue 2, pp. 34-43.
• 'Fraud at Allfirst Financial: The Failure of Corporate Governance?', (with C. V. Helliar and D. M. Power), (2003), European Business Journal, Vol. 15, Issue 4, pp. 159-167.
• 'The Ludwig Report: Implications for Corporate Governance', (with C.V. Helliar), (2002), Corporate Governance: The International Journal for Effective Board Performance, Vol. 2, No. 3, pp. 26-31.

Refereed research monographs

• The Financial Reporting of Derivatives and Other Financial Instruments: A Study of the Implementation and Disclosures of FRS 13, (with C. V. Helliar, L. Moir, C. A. Mallin, K. Ow-Yong and D. M. Power), (2003), Research Report, London: Institute of Chartered Accountants in England and Wales, 155pp.

Contributions to edited volumes

• 'International Corporate Governance: Implications for Treasury Practice,' (with B. M. Burton and C. V. Helliar) (2007), The Treasurer's Handbook, 2007. London: Association of Corporate Treasurers, UK.
• 'Corporate Governance and its Impact on the Role of the Treasurer,' (with B. M. Burton and C. V. Helliar) (2006), The Treasurer's Handbook, 2006. London: Association of Corporate Treasurers, UK.
• 'Recent Developments in Global Corporate Governance Practices and the Role of the Treasurer', (with B. M. Burton and C. V. Helliar), (2005), The Treasurer's Handbook, 2005. London: Association of Corporate Treasurers, UK.
• 'Accounting for Derivatives: UK and International Reporting - Implementation and Practical Impact', (2004), Chapter 3 in Shin, H. S. (ed) Derivatives Accounting and Risk Management: Impact of IAS 39, pp. 75-91, London: Risk Book Publications.
• 'The Implications of Recent Corporate Governance Reforms for Treasury Practice', (with B. M. Burton and C. V. Helliar), (2004), The Treasurer's Handbook, 2004, Association of Corporate Treasurers, UK.
• 'Corporate Governance and the Role of the Treasurer', (with B.M. Burton and C.V. Helliar), (2003), The Treasurer's Handbook, 2003, London: Association of Corporate Treasurers, UK.

Further contributions

• 'An Exploration of Scottish Charities' Governance and Accountability', (2007), British Accounting Association Corporate Governance Special Interest Group Newsletter, Vol. 9, No. 1, July.
• 'The Communication Evolution of the MIB30 companies in the context of the IFRS: Analysis of the Annual and Interim Reports', (with M. Veneziani), (2006), Emerging Issues in International Accounting and Business Conference 2006: Proceedings Vol.2, University of Padua July 20-22, ISBN 88-7178-829-X.
• 'The Introduction of International Financial Reporting Standards: An Analysis of their Impact on the Usage and Content of Company Financial Statements' (2006), British Accounting Association Financial Accounting and Reporting Special Interest Group Newsletter, Vol.1, No. 1, October.
• 'An Exploration of Scottish Charities' Governance and Accountability', (2006), British Accounting Association Financial Accounting and Reporting Special Interest Group Newsletter, Vol. 1, No. 1, October.
• 'Second-generation Digital Reporting: Implications for Management Control', (2006), British Accounting Association Financial Accounting and Reporting Special Interest Group Newsletter, Vol. 1, No. 1, October.
• 'Accounting for Derivatives: The Implementation of FRS 13', (with C. V. Helliar and D. M. Power), (2003), InterACT, September, pp. 18-19.
• 'Accounting for Derivatives: How the Accounting Standards Stack Up', (with C. V. Helliar and D. M. Power), (2003), Balance Sheet, Vol. 11, No. 3, pp. 23-28.
• 'FRS 13: A Study of its Implementation and Disclosures', (with C. V. Helliar), (2003), Accountancy, June.
• Review of The State of Corporate Environmental Reporting in Ireland, by Brendan O'Dwyer (ACCA Research Report No. 69, London: ACCA, 2001), (2001), Social and Environmental Accounting Journal, Vol. 21, No. 2, pp. 24-25.

Biography

Theresa Dunne is a Lecturer in the School of Accounting & Finance at the University of Dundee. She holds a BComm from the National University of Ireland, Galway and an MAcc from the University of Dundee. She was awarded her PhD on the implications of derivatives accounting and reporting for accountability and corporate governance from the same university.

External Affiliations

• Editorial Board of: Journal of International Accounting, Auditing & Taxation; Qualitative Research in Financial Markets
• Ad hoc reviewer for Accounting, Auditing & Accountability Journal; Accounting in Europe; British Accounting Review; Corporate Governance: An International Review; Corporate Governance: International Journal of Business in Society; Corporate Communications: An International Journal; European Journal of Finance; Journal of Communication Management; Journal of Derivatives Accounting; Journal of Financial Reporting & Accounting; Journal of International Accounting, Auditing & Taxation; International Journal of Business Performance Management; Public Money & Management and Qualitative Research in Financial Markets.