Niamh Brennan

Niamh Brennan is the Michael MacCormac professor of management at University College Dublin (UCD). Niamh has published on financial reporting, corporate governance, forensic accounting and clinical governance. In 2002 she established the UCD Centre for Corporate Governance.

Latest Articles by Niamh Brennan

  1. boardroom, best practice standards, corporate governance

    25 October, 2017

    The guardianship circle: praxis of governance and audit committees

    Why is the practice of corporate governance so different from best practice standards? Effective corporate governance “in practice” is fluid, context-specific and depends on practitioners’ skills, initiative and adaptation.
  2. Information gap, jigsaw bridge

    5 October, 2017

    Information asymmetry is good for effective boards

    Commentators often complain that non-executives need more information. But recent research suggests that it is information asymmetry that actually makes non-executives effective.
  3. comply or explain, corporate governance code

    21 July, 2017

    Let’s keep ‘comply-or-explain’ in corporate governance burning bright

    The UK’s comply-or-explain system of corporate governance, introduced in 1992, has been widely admired and imitated, but it’s not without its critics; there is room for improvement, while retaining the Code’s spirit of flexibility.