Montpellier Business School


Position Associate Professor
Short Bio

Dr Sean Power holds a BComm (Accounting) from Rhodes University, South Africa (Dean’s List for Academic Merit) and a first-class honours BSc (Accounting) and a PhD (Accounting) from University College Cork. He qualified as a chartered accountant and has several years’ experience in professional practice. Before joining MBS, he held academic positions at University College Dublin and University College Cork. He was Programme Director of the Master of Accounting Degree at UCD Smurfit Graduate Business School (2018-2021).
His research interests include financial reporting, corporate narratives, quantitative research methods and text analysis. His research has been published in British Accounting Review, Critical Perspectives on Accounting and Accounting, Auditing and Accountability Journal.
Sean teaches financial reporting and financial analysis.

Selected intellectual contributions

POWER, S., P. MUZANENHAMO, "ChatGPT and accounting in African contexts: Amplifying epistemic injustice", Critical Perspectives on Accounting, March 2024, vol. 99, no. March 2024, pp. 102735

POWER, S., N. M. BRENNAN, "Shareholder sentiment at general meetings: speculating on colonialism.", Accounting, Auditing and Accountability Journal, February 2023, vol. 36, no. 9, pp. 32-60

EDGAR, V. C., N. M. BRENNAN, S. POWER, "The language of profit warnings: a case of denial, defiance, desperation and defeat.", Accounting, Auditing and Accountability Journal, December 2021, vol. 35, no. 9, pp. 28-56

BRENNAN, N. M., V. C. EDGAR, S. POWER, "COVID-19 profit warnings: Delivering bad news in a time of crisis.", British Accounting Review, September 2021, vol. 54, no. 2

POWER, S., N. M. BRENNAN, "Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports.", Critical Perspectives on Accounting, January 2021, vol. 87, no. January 2021, pp. /

POWER, S., P. CLEARY, R. DONNELLY, "Accounting in the London Stock Exchange's extractive industry: The effect of policy diversity on the value relevance of exploration-related disclosures.", British Accounting Review, August 2017, vol. 49, no. 6, pp. 545-559

POWER, S., N. M. BRENNAN, "Corporate reporting to the crown: a longitudinal case from colonial Africa.", Accounting Auditing & Accountability Journal, November 2021, vol. 4, no. 34, pp. 946-982

CAMPA, D., R. DONNELLY, S. POWER, "Conceptual conformity of deferred tax accruals: evidence from Germany and the United Kingdom." Forthcoming Accounting Forum

BRENNAN, N. M., S. POWER, "Nineteenth century audit reports: Evolution from free-form to standardised wording" Forthcoming British Accounting Review

Research themes

Accounting, Audit

Teaching disciplines

Accounting/Controlling/Audit (financial)

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