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Dr Emer Curtis B.Comm, F.C.A., PhD (Manchester)
Dr Curtis is a lecturer in Accounting at NUI Galway. She is a fellow of the Institute of Chartered Accountants and prior to joining NUI Galway Dr Curtis work as an audit manager at Arthur Andersen in Luxembourg, following the completion of her professional training at Arthur Andersen in Dublin.
She completed her PhD at The University of Manchester. Her PhD research focuses on the implications for practice and regulation of Accounting and Auditing as a social and institutional practice. The thesis examines the development and implementation of Business Risk Auditing, a significant innovation in audit methodology by the large private sector audit firms. The research examined the knowledge management systems created, how these were used to attempt to change the business model and the tensions and conflicts created in attempting to implement and build legitimacy for this innovation in the highly institutionalised field of audit practice.
She is now applying the expertise gained on the development and implementation of innovation in the audit field to the use of control systems in managing creativity and innovation in industrial settings. She is currently involved in collaborative funded study investigating the use of management control systems in highly innovative organisations.
Emer’s research interests include:
Creativity, innovation and management control systems;
Audit methodologies, audit regulation and institutional arrangements in the audit field.
Project: IRCHSS BUILDING INTERNATIONALLY RECOGNISED RESEARCH EXPERTISE ON SIMONS LEVERS OF CONTROL FRAMEWORK EMER CURTIS ( RCS838)
Start/End Dates: 19-DEC-11 / 10-AUG-12
Project: IRCHSS VISITING FELLOWSHIPS EMER CUTIS ( RCS788)
Start/End Dates: 01-DEC-08 / 20-JUN-12
Project: BudgetInnov EMER CURTIS ( RCS1280)
Start/End Dates: 31-MAR-14 / 30-DEC-14
Project: Integrated Reporting Seminar ( 0)
Start/End Dates: 02-JAN-14 / 05-JUN-14
Project: MF2003 MF38 03 DR. EMER CURTIS ( RM3038)
Start/End Dates: 01-DEC-03 / 20-JUL-07
Project: 989 M56 1 M AUDIT EVID PLANNING ( RM1656)
Start/End Dates: 01-JUN-01 / 29-NOV-04
Project: USING MANAGEMENT CONTROL SYSTEMS TO ENABLE INNOVATION IRCHSS STRAND 8 KNOWLEDGE EXCHANGE ACTIVITIES EMER CURTIS ( RCS990)
Start/End Dates: 17-DEC-10 / 23-NOV-13
|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]|
Peer Reviewed Journals
|Curtis, Emer,Turley, Stuart (2007) 'The Business Risk Audit - A longitudinal case study of an audit engagement'. Accounting, Organizations & Society, 32 (4/54/5). [Details]|
|E. Curtis and B. Sweeney (2013) 'Time Constraints and Creativity in the Medical Devices Industry' Engineers Ireland Journal . [Details]|
|B. Sweeney and E. Curtis (2013) 'Creativity and Management Control' Accountancy Ireland . [Details]|
|Sweeney, B. and Curtis, E (2014) Numerical representation, pragmatism and action EIASM New Directions in Management Accounting [Details]|
|Curtis, E. and Sweeney, B. (2014) Roles and implications of budgets in NPD: Importance of the business model Management Control Assocation /MACORG Symposium [Details]|
|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]|
|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]|
|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]|
|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]|
|Curtis, E. and Sweeney, B. (2014) Business models, management control and new product development EIASM 21st International Product development Management Conference [Details]|
|Sweeney, B., and E. Curtis (2013) Strategic and profit planning systems EAA Annual Congress, Paris [Details]|
|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]|
|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]|
|Sweeney, B , Lohan, G & Curtis, E. (2012) Research Driven Case-Based Teaching: Effective Communication of Real World Evidence CELT conference [Details]|
|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]|
|Curtis, E. and Sweeney, B. (2011) Creativity, control and efficiency Accounting, Organizations and Society workshop Barcelona [Details]|
|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]|
|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]|
|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]|
|Curtis, E and Sweeney, B (2011) Creativity, control and efficiency. Irish Accounting and Finance Association Conference, Cork, 2011. Conference Paper [Details]|
|Curtis, E and Sweeney, B (2011) Creativity, control and efficiency. European Accounting Association, Rome 2011. Conference Paper [Details]|
|Curtis, C and Sweeney, B (2005) An institutional perspective on audit methodology . Irish Accounting and Finance Association Conference,Limerick, April. Conference Paper [Details]|
|Curtis, E and Turley, S. (2005) From business risk audtis to audit risk standards. 15th National Auditing Conference, Birmingham, March. Conference Paper [Details]|
|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]|
Honours and Awards
| Year: 2014.
Title: Visiting Lecturer, Dauphine Unviersity Paris
| Year: 2003.
Title: Fellow of the Institute of Chartered Accountants
|Association: Chartered Accountants Ireland, Function/Role: Member|
|Association: Irish Accounting and Finance Association, Function/Role: Member|
|Association: Auditing Special Interest Group,British Accounting Association, Function/Role: Member|
| Employer: National University of Ireland Galway
| Employer: Arthur Andersen
Position: Audit Assistant; Audit Senior; Audit Manager.
Advanced Financial Accounting and Reporting
Management Control Systems and Innovation