Dr Theresa Dunne


University of Dundee School of Business, School of Business

Accountancy & Finance, School of Business

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+44 (0)1382 385174


Theresa is a Senior Lecturer in the Accounting & Finance Division of the School of Business.  She is also Director of Doctoral Studies in the School of Social Sciences.

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

  • Associate Editor of Journal of Financial Reporting & Accounting (ISSN: 1985-2517)
  • Editorial Board of: Journal of International Accounting, Auditing & Taxation; Qualitative Research in Financial Markets
  • Senior Associate Editor: PSU: An International Journal (ISSN: 2399-1747)
  • Editor of Special Issue of Qualitative Research in Financial Markets on Corporate Governance in Emerging Nations
  • 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.

Internal Responsibilities

PhD Supervision


2004-2008 Dr. George Cobb: The Implications of Second Generation Digital Reporting for Corporate Governance & Accountability. (2nd)
2006-2010 Dr. Gary Finningham: The Implementation of IFRS in the UK. (2nd)
2005-2011 (P/T) Dr. Alison Fox: The Governance of Pension Schemes in the UK. (2nd)
2010-2013 Dr. Yasean Tahat: Financial Instrument Disclosure in Jordan. (1st)
2009-2013 Dr. Ahmed Hassan: Internet Reporting in Egypt. (2nd)
2009-2013 Dr. Mutambalale Chanda Shikaputo: Corporate Governance and Development in Zambia. (2nd)
2010-2014 Dr. Issa Dawd: Corporate Financial Disclosure in an Emerging Capital Market: Evidence from Kuwait. (1st)
2010- 2014 Dr. Ibraheem Alshekmubarak: Corporate Governance in Saudi Arabian Islamic Banks. (1st)
2010-2015 Dr. Omar Alhassoon: Corporate Governance in Family-Owned Firms in Saudi Arabia. (1st)
2011-2015 Dr. Irsyadillah Irsyadillah: Perspectives of Accounting Textbook Usage in Indonesia (2nd)
2014-2016 (p/t) Dr. Alan Walker: Personality Traits of Board Directors (2nd)
2012-2016 Dr. May Alamoudi: Stakeholder Perceptions of Corporate Social Disclosure in Saudi Arabia (1st)
2015-2017 Dr. Mohamed Saeudy: CSR in UK Banks (3rd)
2012-2017 Dr. Emmanuel Asare: Oil & Gas Accounting and Accountability in Ghana )1st)
2013-2018 Dr. Imam Arafat: Fair Value Accounting in Bangladesh (1st)

Current Supervisions:

2014- (p/t) Mr Ahmed Werfali: XBRL in the UAE (1st)
2015- (p/t) Rev. Abraham Arthur: Governance of UK Religious Charities (1st)
2017- Mr. Sami Alshahrani: Introduction of IFRS in Saudi Arabia (1st)
2018- Mr. Muhannad Alyousef: Voluntary Disclosure & Board Structure (1st) 
2018- Mr Saud Almuitari: XBRL in Saudi Arabia (1st)
2018- Mr Khaza Ahmed: CSR in Bangladeshi Clothing Industry (2nd)
2018- Ms. Rawan Alsahlawi: Risk Reporting in Saudi Arabia (1st)
2018- Ms. Constance Mbabid: Internet Reporting (1st)
2018- Ms. Rubaba Nisha: Female Empowerment in Bangladesh (2nd)
2019- Mr. Mohammed Yaaqbeh: Audit and Earnings Management (1st)


Summary of research expertise

  • Financial reporting
  • International accounting and IFRS
  • Charity accountability and governance
  • Internet reporting & XBRL
  • Accounting in SMEs

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).
View full research profile and publications


  • Financial Reporting Theory
  • Contemporary Issues in Accounting
  • Financial Assurance and International Reporting
  • International Accounting & Reporting
  • Research Methods
  • PhD Sessions