Ciarán Ó hÓgartaigh is Associate Dean for Research and Graduate Studies and Irish Life Senior Lecturer in Accounting at DCU Business School. His research interests include the behavioural effects of financial reporting. Having qualified as a Chartered Accountant, he joined the faculty of DCUBS in 1992. He was the American Accounting Association Doctoral Consortium Fellow in 1996 and was awarded a PhD in Accounting from the University of Leeds in 1997. In 2000-2001, he was a Fulbright Scholar at Northeastern University, Boston where he carried out collaborative research in international accounting. He has published widely in financial reporting and accounting history and is co-author, with Patricia Barker, of Accounting for Groups (Oak Tree Press, 1996).