Recent research by members of the Accounting and Finance groups at Maynooth University, Dr. Bridget McNally and Dr. Tom O'Connor, examines the current actuarial valuation framework of Irish pension schemes and questions whether it creates potential hazards for scheme trustees who are charged with governance of the scheme and ultimately responsible for key decision making processes within the scheme. The resulting paper " Actuarial Valuation of Pension Schemes - An Irish Perspective" is forthcoming in the Irish Accounting Review and can be downloaded here.
