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CPA Research

Welcome to the CPA Ireland Research Resource

CPA Ireland is one of the leading accountancy bodies in Ireland and is committed to excellence in terms of quality education and training. CPA Ireland encourages and supports research to develop and enhance the profession of accounting and the advancement of knowledge by supporting CPA Ireland members and the wider field of academia. CPA Ireland values the expertise of both academics and practitioners alike. Research conducted aims to inform practitioners, regulators, the academic community and policy makers. 

“CPA Ireland continues to support the broadening of the dialogue on issues facing businesses in Ireland today. A key aim of this sponsorship is that the research output will further expand the knowledge of selected issues in the world of business and finance” 

Paul Heaney, Director of Education & Training in CPA Ireland 

The most recent call for submissions was made in Spring 2016. Below are the details of the successful candidates and their research projects which are now underway: 

 Researcher Name University Project title  
Dr. Ray Donnelly & Dr. Domenico Campa   University College Cork &
International University of Monaco 
Loan Loss Provisions in Publicly Quoted European Banks and Auditor Independence
Dr. Margaret Healy, Maeve McCutcheon, John Doran & Claire O'Sullivan Rochford University College Cork  Meeting Expectations: Post-entry Experiences of Diverse Pathways to Professional Accountancy Qualification
Dr. Brid Murphy and Ann Marie Bennett Dublin City University  The Tax Profession: Tax Avoidance and the Public Interest


CPA Ireland Research Reports Published To Date:

Irish Water And Accounting

This project will explore the formation and initial operation of Irish Water. Much media coverage of Irish Water includes accounting information – prices, costs and investments. Ideally, water should be treated as a resource, which implies differing (non-monetary) measures may more relevant.  We will study the influence of accounting, politics and sustainability issues over time as Irish Water begins to operate.

Equality Budgeting in Ireland

This research addresses the question of equality budgeting in Ireland. There is a pressing need, particularly in post-crisis Ireland, to ensure that tax and welfare policies do not exacerbate growing inequality in our society. In this context, inequality addresses not simply income inequality, but the nine grounds under which discrimination is outlawed in our employment law.

The use of visual images by overseas charities

Visual images are integral elements within organisational annual reports, with their use conveying information about an organisation’s intangibles which cannot be conveyed by numbers and words. However, research on visual images in the annual reports of not-for-profit organisations (NFPOs) for whom visual images may have a significant bearing on the organisation’s ability to portray the worthiness of its objectives.

Determinants of Firm Growth for Irish SMEs
This study will provide empirical evidence of what determines growth in SMEs in Ireland. More importantly, for those firms that have not grown to their potential, this study will provide insight into the specific issues that are constraining growth and the specific supports that are required to overcome these barriers.


An eminent board of academics and business professionals, chaired by Geoffrey Meagher, former Group Finance Director and Deputy Group Managing Director of Glanbia Plc and past President of CPA Ireland, reviewed the applications and selected four proposals for research funding support.  Members of the CPA Ireland Research Board include: 

Learn more about the 2016 call for submissions by clicking here.