Research Profile

Derry Cotter

Biography

Business Graduate of University College Cork.

Qualified as a Chartered Accountant with Ernst Young.

Postgraduate Degree from the University of Manchester.

Research Interests

Research Interests
•Financial reporting regulation
•Ethics in accounting
•Creative accounting
•Whistleblowing

My research strategy is to first identify areas of importance, particularly in Financial Reporting. I then conduct preliminary research in these areas to see if I can add to the body of knowledge already extant in the literature.
I also liaise with colleagues in my discipline, from the perspective of identifying areas in which collaborative research can be conducted.
Once I have established relevant research issues, either on my own, or with one or more colleagues, I then identify the research questions that I intend to address. Sometimes it is possible to link my own interests with the research undertaken by postgraduate students under my supervision.

Publications

Book Chapters

 YearPublication
(2006)'The True Cost of Employee Share Options: The Recent debate and Potential Costs for a Case Study Firm'
Grey, C., Cotter, D. and Barnes, E.; (2006) 'The True Cost of Employee Share Options: The Recent debate and Potential Costs for a Case Study Firm' In: International Accounting: Standards, Regulations and Financial Reporting. [Details]
(2013)'Plastic Products: Case Study on Internal and External Growth'
Carr, M. and Cotter, D.; (2013) 'Plastic Products: Case Study on Internal and External Growth' In: Cases in Management Accounting and Business Finance. Dublin: Chartered Accountants Ireland. [Details]
(2006)'Margin Limited: Case Study on role of Finance Director'
Cotter, D.; (2006) 'Margin Limited: Case Study on role of Finance Director' In: Cases in Management Accounting and Business Finance. Dublin: Institute of Chartered Accountants in Ireland. [Details]
(2004)'Reflective Interrogation for re-framing teaching'
Cotter, D.; (2004) 'Reflective Interrogation for re-framing teaching' In: University College Cork as a Learning Organisation. Cork: University College Cork. [Details]
(2002)'A Diary of Teaching Reflections'
Cotter, D.; (2002) 'A Diary of Teaching Reflections' In: Advancing the Scholarship of Teaching and Learning Through a Reflective Portfolio Process. Cork: University College Cork. [Details]
(2013)'Stationery Products'
Carr, M. and Cotter, D. (2013) 'Stationery Products' In: Cases in Management Accounting and Business Finance. Dublin: Chartered Accountants Ireland. [Details]

Books

 YearPublication
(2008)Great Eagle Wood.
Cotter, D.; (2008) Great Eagle Wood. Dublin: Institute of Chartered Accountants in Ireland. [Details]
(2012)Cases in International Financial Reporting Standards.
Cotter, D.; (2012) Cases in International Financial Reporting Standards. Dublin: Chartered Accountants Ireland. [Details]
(2012)Solutions to Cases in International Financial Reporting Standards.
Cotter, D.; (2012) Solutions to Cases in International Financial Reporting Standards. Dublin: Chartered Accountants Ireland. [Details]
(2012)Problem Solving and the FAE.
Derry Cotter (2012) Problem Solving and the FAE. Dublin, Ireland: Chartered Accountants Ireland. [Details]
(2011)Advanced Financial Reporting: A Complete Guide to IFRS.
Derry Cotter (2011) Advanced Financial Reporting: A Complete Guide to IFRS. London: Pearson Education. [Details]

Peer Reviewed Journals

 YearPublication
(2007)'RISK AND RETURN OF MERGER ARBITRAGE IN THE UK 2001 TO 2004. The Irish Accounting Review'
Kearney, P.,Hutchinson, M.,Cotter, D.; (2007) 'RISK AND RETURN OF MERGER ARBITRAGE IN THE UK 2001 TO 2004. The Irish Accounting Review'. The Irish Accounting Review, 14 (2)   [Details]
(2000)'The ethics of final year accountancy students: an international comparison. Managerial Auditing Journal'
Conor, O'Leary,Derry, Cotter; (2000) 'The ethics of final year accountancy students: an international comparison. Managerial Auditing Journal'. Managerial Auditing Journal, 15 (3)   [Details]
(1993)'Using FRS 3: Reporting Financial Performance [B5453]'
Cotter, D.; (1993) 'Using FRS 3: Reporting Financial Performance [B5453]'. Studies In Accounting and Finance, :70-77-* [Details]
(1990)'The Dividend Strategy of Irish Manufacturing Companies'
Barrett, T. F., and Cotter, D.; (1990) 'The Dividend Strategy of Irish Manufacturing Companies'. IBAR - Irish Business and Administrative Research, 11 :77-90 [Details]
(2012)'The Case of AIB and ICI 1985 1993; The Measurement and Disclosure of a Liability'
Derry Cotter (2012) 'The Case of AIB and ICI 1985 1993; The Measurement and Disclosure of a Liability'. The Irish Journal of Management (incorporating IBAR), 32 (No 2):93-107 [Details]
(2010)'Empirical Evidence of Lack of Support for Whistleblowing'
Buckley, C., Cotter, D., Hutchinson, M., and O'Leary, C. (2010) 'Empirical Evidence of Lack of Support for Whistleblowing'. Corporate Ownership and Control, 7 (3):275-283 [Details]

Other Journals

 YearPublication
(2002)'Recognising the True Costs of Paying Staff'
Grey, C., Cotter, D., and Barnes, E; (2002) 'Recognising the True Costs of Paying Staff' Accountancy Ireland, 34 (3) :12-16. [Details]
(1990)'Financial Management: An Overview'
Cotter, D; (1990) 'Financial Management: An Overview' Accountancy Ireland, 22 (6) :16-20. [Details]
(1990)'The Dividend Strategy of Irish Manufacturing Companies'
Barrett, T. F., and Cotter, D.; (1990) 'The Dividend Strategy of Irish Manufacturing Companies' Accountancy Ireland, . [Details]
(1990)'Keep Fit Plan For Companies'
Cotter, D.; (1990) 'Keep Fit Plan For Companies' Business & Finance, 26 (15) :28-29. [Details]
(1988)'Financial Services Hit the High Street'
Cotter, D.; (1988) 'Financial Services Hit the High Street' Accountancy Ireland, 20 (5) :15-19. [Details]
(1988)'Why Keep Books?'
Cotter, D.; (1988) 'Why Keep Books?' Centre for Co-operative Studies UCC, . [Details]
(1987)'Raising Money'
Cotter, D. and Linehan, M., ; (1987) 'Raising Money' Centre for Co-operative Studies UCC, . [Details]
(1987)'Planning for Survival'
Cotter, D.; (1987) 'Planning for Survival' Centre for Co-operative Studies UCC, . [Details]
(2011)'That's Summa Story: From the caves to Cafe Pacioli'
Cotter, D. (2011) 'That's Summa Story: From the caves to Cafe Pacioli' Accountancy Ireland, 43 (1) :50-53. [Details]

Conference Publications

 YearPublication
(2008)Annual Conference of the Irish Academy of Management
Buckley, C., Cotter, D. and Hutchinson, M. C.; (2008) Whistle-blowing: the Case of a Large Irish Financial Services Company Annual Conference of the Irish Academy of Management IAM, Dublin, [Details]
(2012)Irish Academy of Management
James Bradley and Derry Cotter (2012) An analysis of the effectiveness of the Republic of Ireland’s Corporation Tax Legislation in retaining Foreign Direct Investment in the Republic of Ireland Irish Academy of Management [Details]
(2011)Irish Academy of Management
Cotter, D. (2011) The Case of AIB and ICI: The Measurement and Disclosure of a Liability Irish Academy of Management [Details]

Published Reports

 YearPublication
(2006)Conservative accounting: the book-to-market ratio and stock returns.
Cotter, D., and Donnelly, R; (2006) Conservative accounting: the book-to-market ratio and stock returns. Chartered Association of Certified Accountants. [Details]

Professional Activities

Honours and Awards

 YearTitleAwarding Body
2003Excellence in Teaching UCC
2012Best paper in Accounting, Finance and Corporate Governance Irish Academy of Manaagement
2011Best paper in Accounting, Finance and Corporate Governance Irish Academy of Management

Conference Contributions

 YearPublication
(2006)Irish Accounting & Finance Association Annual Conference Dublin City University,
Cotter, D.; (2006) Whistle-blowing : the Case of a Large Irish Financial Services Company. [Oral Presentation], Irish Accounting & Finance Association Annual Conference Dublin City University, Dublin City University , 01-JAN-08 - 31-DEC-08. [Details]
(2004)Annual Conference of Irish Accounting and Finance Assocation,
Cotter, D and Donnelly R.; (2004) Book-to-Market-Value and Accounting Conservatism in the UK. [Oral Presentation], Annual Conference of Irish Accounting and Finance Assocation, Queens University, Belfast , 19-APR-04 - 20-APR-04. [Details]
(2004)European Accounting Association Annual Congress,
Cotter D and Donnelly R; (2004) Book-to-Market-Value, Accounting Conservatism, Forecast ROE and Share Returns in the UK. [Oral Presentation], European Accounting Association Annual Congress, Prague , 01-APR-04 - 03-APR-04. [Details]

Committees

 CommitteeFunctionFrom / To
Accreditation and Quality Taskforce To achieve and enhance accreditation and quality/

Employment

 EmployerPositionFrom / To
Ernst & Young Trainee Accountant01-JAN-77 / 31-DEC-80
VF Nathan Chartered Accountants Manager01-JAN-80 / 31-DEC-81
Accounting, Finance and Information Systems UCC Lecturer01-JAN-81 /

Education

 YearInstitutionQualificationSubject
1977UCC BCOMM
1983University of Manchester MAEconomics

Teaching Activities

Teaching Interests

I am currently teaching the following modules in 2014/15:

- AC 4001 Advanced Financial Accounting (Final Year undergraduate) 

- AC 6209 Financial Reporting 1 (Masters in Accounting) 

- AC 6200 Financial Reporting 2 (Masters in Accounting)

- AC 5017 Financial Reporting (HDip in Accounting & Corporate Finance)

- AC 6501 Accounting and Financial Management (MBA)

 

My teaching philosophy can be simply described as providing a forum which will enable my students to;

·        Enjoy the learning experience

·        Be actively involved in all aspects of the course

·        Attain the knowledge and skills level commensurate with their level of effort

·        Think critically and form their own opinions about controversial and disputed issues

·        Obtain an informed ethical framework which will properly direct their use of the knowledge that they will gain

Contact details


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School of Biological, Earth and Environmental Sciences

An Scoil Eolaíochtaí Bitheolaíocha, Domhaneolaíocha agus Comhshaoil

University College Cork, Distillery Fields, North Mall, Cork, Ireland T23 N73K

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