Ciarán Ó hÓgartaigh

Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting

Tim Murphy, Vincent O’Connell, Ciarán Ó hÓgartaigh · Accounting Organizations and Society · 2012 · 82 citations

Business, Accountancy, Accounting +11

Measures of Accounting Conservatism: A Construct Validity Perspective

Richard Zhe Wang, Ciarán Ó hÓgartaigh, Tony van Zijl · 2008 · 77 citations

Business, Accountancy, Accounting +8

Audit Expectation‐Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 2: Changes in the Gap in New Zealand 1989–2008 and in the United Kingdom 1999–2008

Brenda Porter, Ciarán Ó hÓgartaigh, Rachel F. Baskerville · International Journal of Auditing · 2012 · 47 citations

Business, Accountancy, Auditing +10

The Third Policeman: ‘The true and fair view’, language and the habitus of accounting

Gavin Hamilton, Ciarán Ó hÓgartaigh · Critical Perspectives on Accounting · 2009 · 42 citations

Business, Accountancy, Accounting +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

Brenda Porter, Ciarán Ó hÓgartaigh, Rachel F. Baskerville · International Journal of Auditing · 2012 · 40 citations

Business, Accountancy, Auditing +6