Personal profile
Research Interests
Dr. Ruth Lynch is an Associate Professor in Accounting & Finance at the University of Limerick. She completed her PhD in 2021. Her PhD thesis is entitled ‘Professional perceptions of how trust and power impact on tax client relationships’. Her research interests are focused on the accountancy profession, sustainability reporting, environmental accounting and innovations in teaching. Ruth is the co-lead of the ARC (Accountability Research Cluster) at the KBS. She is also co-lead of CSEAR (Centre for Social and Environmental Accounting Research) Ireland.
Teaching Interests
Ruth is Course Director of the inaugural MSc in Accounting at UL. Her teaching interests include Financial accounting, Sustainability Reporting, Auditing, Research Methods. Ruth has a particular interest in teaching accounting through a critical accounting lens, and the adoption of innovations in teaching.
External positions
Committee Member (Education Training and Life-Long Learning Board), Chartered Accountants Ireland
1 Sep 2024 → …
Committee Member (Education & Training Committee), CPA Ireland
27 Apr 2022 → …
Council Member, CPA Ireland
27 Apr 2022 → 1 Sep 2024
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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SDG 9 Industry, Innovation, and Infrastructure -
SDG 12 Responsible Consumption and Production -
SDG 15 Life on Land
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Collaborations and top research areas from the last five years
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Media Discourse Around Taxation In Ireland And The UK In The Wake Of Financial Crisis
O'Regan, V., O'Regan, P., Killian, S. & Lynch, R., 2025, In: Journal of Tax Administration . 10, 1, p. 116-150 10(1).Research output: Contribution to journal › Article › peer-review
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Risk attitudes of tax practitioners and firm influence
Lynch, R. & McCullagh, O., 2024, In: Meditari Accountancy Research. 32, 7, p. 86-108 23 p.Research output: Contribution to journal › Article › peer-review
Open Access -
“On the same wavelength”: reconciling competing logics in tax client relationships
Lynch, R., 2024, In: Accounting, Auditing and Accountability Journal. 38, 9, p. 55-79 25 p.Research output: Contribution to journal › Article › peer-review
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How the game is played: The salience of ethical values in the field of tax work
Killian, S., O'Regan, P., O'Regan, V. & Lynch, R., 17 Mar 2023, Research Handbook on Accounting and Ethics. Edward Elgar Publishing Ltd., p. 116-125 10 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review
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Regulating havens: The role of hard and soft governance of tax experts in conditions of secrecy and low regulation
Killian, S., O'Regan, P., Lynch, R., Laheen, M. & Karavidas, D., Jul 2022, In: Regulation and Governance. 16, 3, p. 722-737 16 p.Research output: Contribution to journal › Article › peer-review
Open Access