Dr Emer Curtis

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

Biography

Dr Curtis is a lecturer in Accounting at NUI Galway and a visiting Professor in Auditing at Dauphine University in Paris. She is a fellow of the Institute of Chartered Accountants and prior to joining NUI Galway Dr Curtis worked 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 industry settings. She is currently involved in two collaborative studies investigating the use of management control systems in highly innovative organisations. She is also actively engaged in research on innovation in institutional arrangements in auditing and is currently supervising three doctoral students engaged in the study of innovation related to data analytics in auditing and issues pertaining to identity and (de)professionalisation of auditors.

Research Interests

EmerÂ’s research interests include:

Creativity, innovation and management control systems;

Audit methodologies, audit regulation and institutional arrangements in the audit field.

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

Â	Year	Publication
	(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]
	(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]
	(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)	'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)	'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]
	(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]

Book Chapters

Â	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
	(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]
	(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]
	(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]
	(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)	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]
	(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]
	(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)	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)	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)	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]
	(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)	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)	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]
	(2013)	EAA Annual Congress, Paris Sweeney, B., and E. Curtis (2013) Strategic and profit planning systems EAA Annual Congress, Paris [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)	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)	CELT conference Sweeney, B , Lohan, G & Curtis, E. (2012) Research Driven Case-Based Teaching: Effective Communication of Real World Evidence CELT conference [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]
	(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)	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]

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]

Honours and Awards

Â	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
Auditing Special Interest Group,British Accounting Association	Member	01-SEP-04 /
Irish Accounting and Finance Association	Member	03-MAR-97 /
Chartered Accountants Ireland	Fellow	30-SEP-93 / 30-JUN-20

Employment

	Employer	Position	From / To
	National University of Ireland Galway	Lecturer	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

Languages

Â	Language
	French
	German
	Gaeilge

Teaching Interests

Advanced Financial Accounting and Reporting

Auditing

Management Control Systems and Innovation

Current Postgraduate Students (Research)

Â	Student	Degree Type	Type
	Fionnuala Doris	Doctorate - Ph.D. (Commerce)	Supervisor

Modules Taught

Term/Year	Module Title	Module Code	Subject / Desc
2016/17	International Financial Reporting I	AY209	International Financial Reporting
2019/20	Advanced Financial Reporting II	AY5119	Financial Reporting
2018/19	International Financial Reporting III	AY326	International Financial Reporting