Professor Breda Sweeney BComm, MAcc, PhD, FCA
Contact Details
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Biography:
Breda Sweeney holds a first class honours Bachelor of Commerce degree from NUI Galway, a first class honours Master of Accounting degree from UCD and a PhD degree from DCU. She is a Fellow of Chartered Accountants Ireland, having professionally trained in PricewaterhouseCoopers in Dublin and Sydney. She previously lectured at UCD for 5 years. Breda’s research and teaching interests are in the field of performance management. Specifically, Breda has focused on Management Control in Audit Firms and the area of Ethics. More recently, she has been funded by IRCHSS and Chartered Accountants Ireland to investigate the role of management control systems in enabling innovation and creativity in organisations. Breda (along with Emer Curtis) has given industry workshops in Galway and Dublin on 'Using Management Controls to enable Innovation'. Breda and Emer have also led a CIMA CPD workshop on this topic. In 2009 Breda received a best paper award for her paper in Accounting Education: An International Journal. She is currently chairperson of Irish Accounting and Finance Association. Selected Publications: Sweeney, B and B. Pierce (2011) ‘Audit team defence mechanisms: auditee influence’ Accounting and Business Research , Vol 41, No. 4, pp. 333-356. (journal article). Sweeney, B., D. Arnold and B. Pierce (2010) ‘The impact of perceived ethical culture of the firm and demographic variables on auditors’ ethical evaluation and intention to act decisions’ Journal of Business Ethics, Vol. 93, No. 4, pp. 531-551. (journal article) Sweeney, B. and B. Pierce (2006). ‘Good hours and bad hours: A multi-perspective examination of the (dys)functionality of auditor underreporting of time’. Accounting, Auditing and Accountability Journal, Vol. 19, No. 6, pp. 858-892. (journal article) |
Peer Reviewed Journals
| Sweeney, B., Pierce, B., and Arnold, D. (2013) 'The Impact of Perceived Ethical Intensity on Audit-Quality-Threatening Behaviours'. Accounting and Business Research, . [Details] |
Sweeney, B., McGarry, C. (2011) 'Commercial and professional audit goals: Inculcation of audit seniors'. International Journal of Auditing, 15 (3):316-332.  [Details] |
| Sweeney, B,Pierce, B (2011) 'Audit team defence mechanisms: auditee influence'. Accounting and Business Research, 41 :333-356. [DOI] [Details] |
| Sweeney, B,Arnold, D,Pierce, B (2010) 'The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors' Ethical Evaluation and Intention to Act Decisions'. Journal Of Business Ethics, 93 :531-551. [DOI] [Details] |
| Pierce, B. and Sweeney, B. (2010) 'The relationship between demographic variables and ethical decision-making of trainee accountants'. International Journal of Auditing, 14 (1):79-99. [Details] |
| Sweeney, B and Costello, F (2008) 'Moral intensity and ethical decision-making: An empirical examination of undergraduate business students’'. ACCOUNTING EDUCATION: AN INTERNATIONAL JOURNAL, . [Details] |
| McGarry, C and Sweeney, B (2007) 'Clan type controls in audit firms - audit seniors’ perspective'. IRISH ACCOUNTING REVIEW, 15 (2):37-59. [Details] |
| Pierce, B and Sweeney, B (2006) 'Perceived adverse consequences of quality threatening behaviour in audit firms'. International Journal of Auditing, 10 (1):19-39. [Details] |
| Sweeney, B and Pierce, B (2006) 'Good hours and bad hours: A multi-perspective examination of the (dys)functionality of auditor underreporting of time’'. ACCOUNTING, AUDITING AND ACCOUNTABILITY JOURNAL, 19 (6):858-892. [Details] |
| Sweeney, B. and Boyle, B. (2005) 'Supervisory actions, job satisfaction and turnover intentions of Irish trainee accountants’'. IRISH ACCOUNTING REVIEW, 12 (2):47-74. [Details] |
| Pierce, B. and Sweeney, B. (2005) 'Management Control in Audit firms: Partners’ perspectives'. MANAGEMENT ACCOUNTING RESEARCH, 16 :340-370. [Details] |
| Pierce, B. and Sweeney, B. (2004) 'Cost-quality conflict in audit firms: An empirical investigation'. EUROPEAN ACCOUNTING REVIEW, 13 (3):415-441. [Details] |
| Sweeney, B. and Pierce, B. (2004) 'Management Control in Audit firms: A qualitative investigation'. ACCOUNTING, AUDITING AND ACCOUNTABILITY JOURNAL, 17 (5):779-812. [Details] |
| Pierce, B. and Sweeney, B. (2003) 'Auditor responses to cost controls'. IRISH ACCOUNTING REVIEW, 10 (1):45-68. [Details] |
Other Journals
| Sweeney, B and Pierce, B (2007) 'Good hours and bad hours: A multi-perspective examination of the (dys)functionality of auditor underreporting of time' IFAC Journal of Audit Practice 4 (2) :59-98. [Details] |
| Sweeney, B. and Pierce, B. (2005) 'Management Control in Audit firms: A qualitative investigation' IFAC Journal of Audit Practice 2 (4) :61-95. [Details] |
Conference Paper
| Sweeney, B , Lohan, G & Curtis, E. (2012) Research Driven Case-Based Teaching: Effective Communication of Real World Evidence. CELT conference. Conference Paper [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. Conference Paper [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. Conference Paper [Details] |
| Curtis, E. and Sweeney, B. (2011) Creativity, control and efficiency. AOS workshop Barcelona. Conference Paper [Details] |
| Curtis, E. and Sweeney, B. (2011) Creativity, control and efficiency. IAFA 24th annual conference. Conference Paper [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. Conference Paper [Details] |
| Curtis, E. and Sweeney, B. (2011) Creativity, control and efficiency. EAA annual conference. Conference Paper [Details] |
| Sweeney, B, Arnold, D and Pierce, B (2008) The impact of organisational commitment and demographic variables on auditors’ ethical decision making. Accounting Behaviour and Organisations Research Conference Rhode Island. Conference Paper [Details] |
| Sweeney, B, Pierce, B and Arnold, D (2007) Audit seniors’ ethical decision making and contextual variables. National Auditing Conference Dublin. Conference Paper [Details] |
| McGarry, C and Sweeney, B (2007) Audit seniors’ perceptions of goals of audit partners’. European Accounting Association Lisbon. Conference Paper [Details] |
| McGarry, C and Sweeney, B (2007) Audit seniors’ perceptions of goals of audit partners. National Auditing Conference Dublin. Conference Paper [Details] |
| Pierce, B and Sweeney, B (2007) The impact of demographic variables on ethical decision-making of Irish trainee accountants’. Irish Accounting and Finance Association Tralee, Ireland. Conference Paper [Details] |
| McGarry, C and Sweeney, B (2007) Audit seniors’ perceptions of goals of audit partners’. Irish Accounting and Finance Association Tralee, Ireland. Conference Paper [Details] |
| Sweeney, B and Pierce, B (2006) Client perceptions of audit team quality threatening behaviours. EIASM conference on Audit Quality Milan. Conference Paper [Details] |
| McGarry, C and Sweeney, B (2006) Clan controls in audit firms - audit seniors’ perspective. Irish Accounting and Finance Association Dublin. Conference Paper [Details] |
| Pierce, B and Sweeney, B (2005) Perceived adverse consequences of quality threatening behaviour in audit firms. European Accounting Association Goteborg. Conference Paper [Details] |
| Sweeney, B and Boyle, B (2005) Supervisory actions, job satisfaction and turnover intentions of Irish trainee accountants’. Irish Accounting and Finance Association Limerick, Ireland. Conference Paper [Details] |
| Sweeney, B and Pierce, B (2004) Underreporting of time in large audit firms: Contrasting perspectives of partners and seniors on its (dys)functionality’. European Accounting Association Prague. Conference Paper [Details] |
| Pierce, B and Sweeney, B (2004) Management control in audit firms - Partners’ perspectives. European Accounting Association Prague. Conference Paper [Details] |
| Sweeney, B and Pierce, B (2004) Good hours and bad hours: A multi-perspective examination of the (dys)functionality of auditor underreporting of time’. Irish Accounting and Finance Association Belfast. Conference Paper [Details] |
| Sweeney, B and Pierce, B (2003) A qualitative examination of management control in large audit firms’. National Auditing Conference Oxford. Conference Paper [Details] |
| Pierce, B and Sweeney, B (2003) Management control in audit firms - Partners’ perspectives. Management Control Association Meeting Manchester. Conference Paper [Details] |
Associations
| Association: Insitute of Chartered Accountants in Ireland, Function/Role: Fellow Chartered Accountant |
Committees
| Committee : Irish Accounting and Finance Association |
Teaching Interests
| Introductory Accounting Management Accounting (undergraduate and postgraduate) |
Internal Collaborators
| Dr Emer Curtis in the area of Management Control and Innovation. |
External Collaborators
| Professor Bernard Pierce (DCU) on Management Controls in Audit firms Professor Don Arnold (Union Graduate College, New York) on Ethics |