Accounting & Finance Staff Listing

Dr Emer Curtis

B.Comm, F.C.A., PhD (Manchester)

Biography

Dr Curtis is Associate Professor of Accountancy at the University of Galway and a visiting Lecturer in Auditing at Dauphine University in Paris. She is a fellow of the Chartered Accountants Ireland.

Dr Curtis is an Associate Professor of Accountancy at the University of Galway and a visiting Lecturer in Auditing at Dauphine University in Paris. She is a fellow of Chartered Accountants Ireland. She completed her B.Comm. at University College Dublin, and her PhD at The University of Manchester in 2006. Her PhD studies and research agenda focus on the practice and regulation of Auditing and she is currently supervising two doctoral students engaged in the study of innovation related to data analytics in auditing, and issues pertaining to identity and (de)professionalisation. She has applied her expertise on the development and implementation of innovation in the audit field to the use of control systems in managing creativity and innovation in industry settings.

Dr Curtis is the Associate Head of Internationalisation at the J.E. Cairnes School of Business and Economics, and a member of Academic Council at the University of Galway. She is a non-executive director of Croi, Heart and Stroke Charity and a member of the Audit, Governance and Risk sub-committee of the Board.

Research Interests

My research interests include:
Audit methodologies, audit regulation and institutional arrangements in the audit field.
Creativity, innovation and management control systems.

Research Projects

Project	Start Date	End Date
BudgetInnov EMER CURTIS	31-MAR-14	30-DEC-14
Integrated Reporting Seminar	02-JAN-14	05-JUN-14
USING MANAGEMENT CONTROL SYSTEMS TO ENABLE INNOVATION IRCHSS STRAND 8 KNOWLEDGE EXCHANGE ACTIVITIES EMER CURTIS	17-DEC-10	23-NOV-13
IRCHSS BUILDING INTERNATIONALLY RECOGNISED RESEARCH EXPERTISE ON SIMONS LEVERS OF CONTROL FRAMEWORK EMER CURTIS	19-DEC-11	10-AUG-12
IRCHSS VISITING FELLOWSHIPS EMER CUTIS	01-DEC-08	20-JUN-12
MF2003 MF38 03 DR. EMER CURTIS	01-DEC-03	20-JUL-07
989 M56 1 M AUDIT EVID PLANNING	01-JUN-01	29-NOV-04

Peer Reviewed Journals

	Year	Publication
	(2023)	'Pragmatism and Management Control' Curtis, E. and Sweeney, B. (2023) 'Pragmatism and Management Control'. Accounting, Auditing and Accountability Journal, [DOI] [ARAN Link] [Details]
	(2021)	'Audit and the Pursuit of Dynamic Repair' Humphrey, C; Sonnerfeldt, A; Komori, N; Curtis, E (2021) 'Audit and the Pursuit of Dynamic Repair'. The European Accounting Review, [Details]
	(2019)	'Flexibility and control in managing collaborative and in-house NPD' Curtis, E,Sweeney, B (2019) 'Flexibility and control in managing collaborative and in-house NPD'. Journal Of Accounting And Organizational Change, 15 :30-57 [DOI] [Details]
	(2018)	'Exposing organizational tensions with a non-traditional budgeting system' Berland, N,Curtis, E,Sponem, S (2018) 'Exposing organizational tensions with a non-traditional budgeting system'. Journal Of Applied Accounting Research, 19 :122-140 [DOI] [Details]
	(2017)	'SIMONS' LEVERS OF CONTROL FRAMEWORK: COMMENSURATION WITHIN AND OF THE FRAMEWORK' Curtis, E;Lillis, AM;Sweeney, B (2017) 'SIMONS' LEVERS OF CONTROL FRAMEWORK: COMMENSURATION WITHIN AND OF THE FRAMEWORK'. Advances in Management Accounting, 28 :87-121 [DOI] [Details]
	(2017)	'Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension' Curtis, E,Sweeney, B (2017) 'Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension'. Accounting and Business Research, 47 :313-343 [DOI] [Details]
	(2016)	'Standards of Innovation in Auditing' Curtis, E,Humphrey, C,Turley, WS (2016) 'Standards of Innovation in Auditing'. Auditing-A Journal Of Practice & Theory, 35 :75-98 [DOI] [Details]
	(2016)	'Strategy and control: 25 years of empirical use of Simons' Levers of Control framework' Martyn, P,Sweeney, B,Curtis, E (2016) 'Strategy and control: 25 years of empirical use of Simons' Levers of Control framework'. Journal Of Accounting And Organizational Change, 12 :281-324 [DOI] [Details]
	(2007)	'The business risk audit - A longitudinal case study of an audit engagement' Curtis, E;Turley, S (2007) 'The business risk audit - A longitudinal case study of an audit engagement'. Accounting Organizations And Society, 32 :439-461 [DOI] [Details]

Book Chapters

	Year	Publication
	(2014)	'Audit Approaches and Business Risk. The Routledge Companion to Auditing' Curtis, Emer,Turley, Stuart,Hay, David,Knechel, Robert,Willekens, Marleen (2014) 'Audit Approaches and Business Risk. The Routledge Companion to Auditing' In: Taylor and Francis GroupTaylor and Francis Group. [Details]

Conference Publications

	Year	Publication
	(2023)	*Irish Accounting and Finance Association Conference, Galway* Crean, A. and Curtis, E. (2023) Negotiating the Boundaries between Audit and Data Analytics Irish Accounting and Finance Association Conference, Galway [Details]
	(2023)	*12th European Auditing Research Network, Thessaloniki, Greece* Crean, A. and Curtis, E. (2023) Negotiating the Boundaries between Audit and Data Analytics 12th European Auditing Research Network, Thessaloniki, Greece [Details]
	(2022)	*European Accounting Association Annual Congress, Bergen* Garlot-Falguieres, E; Labardin, P; Curtis, E (2022) Accounting for the role of Populism in Financial Scandals: Two French cases European Accounting Association Annual Congress, Bergen [Details]
	(2022)	*EGOS* Berland, N; Curtis, E; Guenoun, M; Renaud, A. (2022) Place and Space in an Assemblage of Control EGOS [Details]
	(2021)	*2nd EIASM Workshop on Fraud and Accounting Scandals* Garlot-Falguieres, E; Labardin, P; Curtis, E (2021) Accounting for the role of Populism in Financial Scandals: Two French cases 2nd EIASM Workshop on Fraud and Accounting Scandals [Details]
	(2019)	*Stockholm School of Economics seminar series* Curtis, E and Sweeney, B (2019) Numerical representation, pragmatism and action Stockholm School of Economics seminar series [Details]
	(2019)	*Management Accounting as Social and Organizational Practice* Berland, N; Curtis, E; Guenoun, M; Renaud, A. (2019) Management Control Systems as a battleground Management Accounting as Social and Organizational Practice [Details]
	(2018)	*New Directions in Management Accounting Research* Berland, N; Curtis, E; Guenoun, M; Renaud, A; (2018) Management control systems as a battleground between competing ideologies New Directions in Management Accounting Research Brussels, [Details]
	(2017)	*Annual Conference on Teaching and Learning (CELT)* Crean, A; Curtis, E (2017) The use of in-class exercises to enhance student attendance and engagement Annual Conference on Teaching and Learning (CELT) [Details]
	(2016)	*Irish Accounting & Finance Association annual conference* Martyn, P., Sweeney, B and Curtis, E. (2016) Combining predictable goal achievement and creative innovation at middle management level: Influence of beliefs systems some initial findings Irish Accounting & Finance Association annual conference [Details]
	(2015)	*European Network of Research in Organization and Accounting Change* Martyn, P., Sweeney, B and Curtis, E. (2015) Creative innovation and predictable goal achievement: Tension and the use of management control systems at middle management level European Network of Research in Organization and Accounting Change [Details]
	(2015)	*Irish Academy of Management* Martyn, P., Sweeney, B. and Curtis E (2015) Creative innovation and predictable goal achievement: Tension and the use of management control systems at middle management level Irish Academy of Management [Details]
	(2015)	*European Auditing Research Network* Curtis, E, Humphrey, C. and Turley, S. (2015) Standards of Innovation in Auditing European Auditing Research Network [Details]
	(2015)	*Management Control Association* Berland, N., Curtis E., Sponem, S. (2015) Creating dynamic tension: simultaneous versus sequential use of levers of control in an alternative budgeting system Management Control Association [Details]
	(2015)	*European Network for Research in Organizational and Accounting Change* Curtis, E.,Lillis, A. and Sweeney, B. (2015) Simons' says: Distinguishing practice and theory in the levers of control framework European Network for Research in Organizational and Accounting Change [Details]
	(2014)	*Management Control Assocation /MACORG Symposium* Curtis, E. and Sweeney, B. (2014) Roles and implications of budgets in NPD: Importance of the business model Management Control Assocation /MACORG Symposium [Details]
	(2014)	*EIASM 21st International Product development Management Conference* Curtis, E. and Sweeney, B. (2014) Business models, management control and new product development EIASM 21st International Product development Management Conference [Details]
	(2014)	*European Accounting Association 37th Annual Congress, Tailinn* Berland, Nicolas; Sponem, Samuel; Curtis, Emer (2014) Interactive Use Of The Budget, Positive Tensions And Organizational Learning: A Sequential View European Accounting Association 37th Annual Congress, Tailinn [Details]
	(2014)	*EIASM New Directions in Management Accounting* Sweeney, B. and Curtis, E (2014) Numerical representation, pragmatism and action EIASM New Directions in Management Accounting [Details]
	(2014)	*Irish Accounting and Finance Annual Conference* Martyn, P., Sweeney, B. and Curtis E (2014) Middle Management: The Role of Management Control Systems and the Dual Objectives of Efficiency and Creative Innovation Irish Accounting and Finance Annual Conference Queens University Belfast, [Details]
	(2014)	*Management Accounting Research Group Annual Conference* Martyn, P., Sweeney, B and Curtis E (2014) MCS: role at middle manager level in managing predictable goal achievement and creative innovation Management Accounting Research Group Annual Conference Aston Business School, [Details]
	(2014)	*British Accounting and Finance Association Annual Conference* Martyn, P., Sweeney, B and Curtis E (2014) The role of management control systems in managing exploration and exploitation: the middle management perspective British Accounting and Finance Association Annual Conference [Details]
	(2013)	*EAA Annual Congress, Paris* Sweeney, B., and E. Curtis (2013) Strategic and profit planning systems EAA Annual Congress, Paris [Details]
	(2012)	*EIASM manufacturing accounting research conference* Sweeney, B., Curtis, E. and Martyn, P. (2012) Simons says: Challenges in the application of Simons' levers of control EIASM manufacturing accounting research conference [Details]
	(2012)	*IAFA 25th Anniversary conference* Sweeney, B., Curtis, E. and Martyn, P. (2012) Simons says: Challenges in the application of Simons levers of control framework IAFA 25th Anniversary conference [Details]
	(2012)	*CELT conference* Sweeney, B , Lohan, G & Curtis, E. (2012) Research Driven Case-Based Teaching: Effective Communication of Real World Evidence CELT conference [Details]
	(2011)	*Management Accounting research group conference* Sweeney, B., Curtis, E. and Martyn, P. (2011) Simons says: Challenges in the application of Simons' levers of control framework Management Accounting research group conference [Details]
	(2011)	*Accounting, Organizations and Society workshop Barcelona* Curtis, E. and Sweeney, B. (2011) Creativity, control and efficiency Accounting, Organizations and Society workshop Barcelona [Details]
	(2011)	*European Accounting Association Annual CongressEuropean Accounting Association Annual Congress* Curtis, E,Sweeney, B (2011) Creativity, control and efficiencyCreativity, control and efficiency European Accounting Association Annual CongressEuropean Accounting Association Annual Congress Rome (paper under review with ABS 3* journal)Rome (paper under review with ABS 3* journal), [Details]

Other Journals

	Year	Publication
	(2013)	'Time Constraints and Creativity in the Medical Devices Industry' E. Curtis and B. Sweeney (2013) 'Time Constraints and Creativity in the Medical Devices Industry' Engineers Ireland Journal, . [Details]
	(2013)	'Creativity and Management Control' B. Sweeney and E. Curtis (2013) 'Creativity and Management Control' Accountancy Ireland, . [Details]

Conference Paper

	Year	Publication
	(2013)	'Strategic and profit planning systems' Paper presented at IAFA annual conference, Tallaght, 24-25 May 2013. Sweeney, B., and E. Curtis (2013) 'Strategic and profit planning systems' Paper presented at IAFA annual conference, Tallaght, 24-25 May 2013. Conference Paper [Details]
	(2012)	Using Classroom Debates to Explore Contentious Issues in Auditing' CELT conference, June 7-8th 2012 NUI Galway, 2012. Curtis, E; Conaty, F; (2012) Using Classroom Debates to Explore Contentious Issues in Auditing' CELT conference, June 7-8th 2012 NUI Galway, 2012. Conference Paper [Details]
	(2011)	Creativity, control and efficiency. Irish Accounting and Finance Association Conference, Cork, 2011. Curtis, E and Sweeney, B (2011) Creativity, control and efficiency. Irish Accounting and Finance Association Conference, Cork, 2011. Conference Paper [Details]
	(2011)	Creativity, control and efficiency. European Accounting Association, Rome 2011. Curtis, E and Sweeney, B (2011) Creativity, control and efficiency. European Accounting Association, Rome 2011. Conference Paper [Details]
	(2005)	An institutional perspective on audit methodology . Irish Accounting and Finance Association Conference,Limerick, April. Curtis, C and Sweeney, B (2005) An institutional perspective on audit methodology . Irish Accounting and Finance Association Conference,Limerick, April. Conference Paper [Details]
	(2005)	From business risk audtis to audit risk standards. 15th National Auditing Conference, Birmingham, March. Curtis, E and Turley, S. (2005) From business risk audtis to audit risk standards. 15th National Auditing Conference, Birmingham, March. Conference Paper [Details]
	(2005)	From business risk audtis to audit risk standards. European Accounting Association 28th Annual Congress Goteborg, May. Curtis, E and Turley, S. (2005) From business risk audtis to audit risk standards. European Accounting Association 28th Annual Congress Goteborg, May. Conference Paper [Details]

Policy Contribution

	Year	Publication
	(2017)	Protecting multiple forms of innovation. Curtis, E. and Sweeney, B. (2017) Protecting multiple forms of innovation. Whitaker Institute for Innovation & Social Change Policy Brief 21 Policy Contribution [Details]

Honours and Awards

	Year	Title	Awarding Body
	2020	Visiting Lecturer, Dauphine University Paris, 2012 to date	Dauphine University Paris
	2003	Fellow of the Institute of Chartered Accountants	Chartered Accountants Ireland

Professional Associations

	Association	Function	From / To
	Irish Accounting and Finance Association	Member	03-MAR-97 / 07-MAY-24
	Chartered Accountants Ireland	Fellow	30-SEP-93 / 30-JUN-20

Committees

	Committee	Function	From / To
	Academic Council	Member	01-SEP-18 /

Employment

	Employer	Position	From / To
	University of Galway	Associate Professor (formerly Assistant Professor)	01-SEP-96 /
	Arthur Andersen	Audit Assistant; Audit Senior; Audit Manager.	01-OCT-89 / 31-JUL-96

Education

Year	Institution	Qualification	Subject
2006	University of Manchester	PhD in Auditing	Auditing
1989	UCD	Higher Diploma in Professional Accounting	Accounting
1988	UCD	BACHELOR OF COMMERCE	Commerce