PACCFINTAX: Public Sector Accounting, Finance and Taxation Research Group
The Public Sector Accounting, Finance and Taxation Research Group (PACCFINTAX) at Cardiff University serves as a resource for researchers, policymakers and practitioners interested in public sector accounting/finance issues.
PACCFINTAX is based in the Accounting and Finance section of Cardiff Business School, with group members deriving from across the School and beyond. The group is jointly coordinated by Dr Dennis De Widt and Professor Carla Edgley.
Research
Research of the group covers the broad range of activities aimed at ensuring the efficient, effective, sustainable, and accountable use and collection of public funds. Research group members employ a diverse array of research methods to produce high quality scholarly and policy relevant research, including the frequent use of interdisciplinary and international comparative analysis.
Supporting the Public Value philosophy of Cardiff Business School, the research group aims to contribute to the development of policies and practices that improve the governance, administration and collection of public funds, ultimately enhancing the quality and accessibility of public services.
Key research areas of PACCFINTAX include:
- Public sector accounting and public sector audit
- Public sector finances and public sector financial management
- Tax policymaking and tax administration
Meet the team
Academic staff
Professor Carla Edgley
Professor of Accounting and Finance, Deputy Head of Section (Learning and Teaching)
Public sector accounting and public sector audit publications
- Baylis, R. M. et al. 2024. Debate: The lack of public sector accounting education within universities and what is next. Public Money & Management 44 (5), pp.347-348. (10.1080/09540962.2024.2333613)
- Baylis, R. and De Widt, D. 2023. Debate: The future of public sector audit training. Public Money & Management 43 (3), pp.217-218. (10.1080/09540962.2022.2109881)
- De Widt, D. , Llewelyn, I. and Thorogood, T. 2022. Liberalising audit markets for local government: The five forces at work in England and the Netherlands. Financial Accountability and Management 38 (3), pp.394-425. (10.1111/faam.12302)
- Benamraoui, A. , Alwardat, Y. A. and Karbhari, Y. 2022. Examining the UK public sector VFM audit expectations gap: Evidence from the informed. International Journal of Accounting, Auditing and Performance Evaluation 18 (1), pp.61-88. (10.1504/IJAAPE.2022.123307)
- Williams, G. , Pendlebury, H. and Smith, A. 2021. Stress and the well-being of nurses: an investigation using the Demands-Resources- Individual Effects (DRIVE) model and the Well-being Process Questionnaire (WPQ).. Advances in Social Sciences Research Journal 8 (8), pp.575-586. (10.14738/assrj.88.10782)
- De Widt, D. , Llewelyn, I. and Thorogood, T. 2018. Review of lessons learned by Public Sector Audit Appointments Limited in its role as an Appointing Person 2016–18. Technical Report.
- Karbhari, Y. et al. 2018. Assessing audit committee effectiveness of a government statutory body: Evidence from the Inland Revenue Board of Malaysia. International Journal of Economics and Management 12 (S2), pp.401-411.
- Norton, S. D. and Smith, L. M. 2008. Contrast and foundation of the public oversight roles of the U.S. Government Accountability Office and the U.K. National Audit Office. Public Administration Review 68 (5), pp.921-931. (10.1111/j.1540-6210.2008.00932.x)
Public sector finances and public sector financial management publications
- Sun, S. and Andrews, R. 2023. Intra-provincial fiscal decentralisation, relative wealth and healthcare efficiency: empirical evidence from China. Public Administration 101 (3), pp.973-992. (10.1111/padm.12832)
- De Widt, D. , Thorogood, T. and Llewelyn, I. 2021. Monitoring local government financial sustainability: a Dutch-English comparison. In: Geissler, R. , Hammerschmid, G. and Raffer, C. eds. Local Public Finance: An International Comparative Regulatory Perspective. Springer, Cham. , pp.131-152. (10.1007/978-3-030-67466-3_8)
- De Widt, D. 2021. The impact of demographic trends on local government financial reserves: evidence from England. Local Government Studies 47 (3), pp.405-428. (10.1080/03003930.2021.1877665)
- Sun, S. and Andrews, R. 2020. The determinants of fiscal transparency in Chinese city-level governments. Local Government Studies 46 , pp.44-67. (10.1080/03003930.2019.1608828)
- De Widt, D. and Panagiotopoulos, P. 2018. Informal networking in the public sector: Mapping local government debates in a period of austerity. Government Information Quarterly 35 (3), pp.375-388. (10.1016/j.giq.2018.05.004)
- De Widt, D. 2017. The sustainability of local government finances in England, Germany and the Netherlands: the impact of intergovernmental regulatory regimes. In: Bolivar, M. ed. Financial Sustainability in Public Administrations. Palgrave Macmillan. , pp.193-225. (10.1007/978-3-319-57962-7_8)
- De Widt, D. 2016. Top-down and bottom-up: Institutional effects on debt and grants at the English and German local level. Public Administration 94 (3), pp.664-684. (10.1111/padm.12251)
Tax policymaking and tax administration publications
- De Widt, D. and Oats, L. 2024. Imagining cooperative tax regulation: Common origins, divergent paths. Critical Perspectives On Accounting 99 102446. (10.1016/j.cpa.2022.102446)
- De Widt, D. and Mulligan, E. 2024. The accountability of collaborative innovations in tax administration: A Dutch-US comparison. International Public Management Journal (10.1080/10967494.2024.2315183)
- Holland, K. , Lindop, S. and Abdul Wahab, N. S. 2022. How do managers and shareholders respond to taxation? An analysis of the introduction of the UK real estate investment trust legislation. Abacus 58 (2), pp.334-364. (10.1111/abac.12239)
- De Widt, D. 2022. Cooperative compliance: a multi-stakeholder and sustainable approach to taxation, by Jeffrey Owens and Jonathan Leigh Pemberton (eds) [Book Review]. British Tax Review (2), pp.241-244.
- Edgley, C. R. and Holland, K. M. 2021. 'Unknown unknowns' and the tax knowledge gap: power and the materiality of discretionary tax disclosures. Critical Perspectives On Accounting 81 102227. (10.1016/j.cpa.2020.102227)
- De Widt, D. and Oats, L. 2020. Co-operative compliance: The U.K. evolutionary model. In: Hein, R. and Russo, R. eds. Co-operative Compliance and the OECD’s International Compliance Assurance Programme. Vol. 68, EUCOTAX Series on European Taxation Alphen aan den Rijn: Kluwer Law International. , pp.213-230.
- Rijt, P. v. d. , Hasseldine, J. and Holland, K. 2019. Sharing corporate tax knowledge with external advisers. Accounting and Business Research 49 (4), pp.454-473. (10.1080/00014788.2018.1526058)
- De Widt, D. and Oats, L. 2017. Risk assessment in a cooperative compliance context: a Dutch-UK comparison. British Tax Review 2017 (2), pp.230-248.
- Holland, K. , Lindop, S. and Zainudin, F. 2016. Tax avoidance: a threat to corporate legitimacy? An examination of companies’ financial and CSR reports. British Tax Review 3 , pp.310-338.
- Evans, C. , Carlon, S. and Holland, K. 2016. Tax knowledge in large corporations: insights and analysis. Project Report.Institute of Chartered Accountants in Australia (ICAA)
- Wahab, N. S. A. and Holland, K. 2015. The persistence of book-tax differences. British Accounting Review 47 (4), pp.339-350. (10.1016/j.bar.2014.06.002)
Events
Tax Research Network Conference - Cardiff Business School, Cardiff University
Conference dates: 9 - 10 September 2024
Tax Education Day: 11 September
Postgraduate Teaching Centre, Cardiff Business School
Registration
Registration for the conference is open and details can be found on the Tax Research Network webpage.
Conference information
The conference will be held at the Postgraduate Teaching centre, Cardiff Business School from 9-11 September and will run as an in-person conference with some, but limited, virtual provision for those who are unable to travel. As usual, the first two days will be research focused, while the Tax Education Day will run on the 11 September.
There will be concurrent sessions over the conference to accommodate the papers submitted. The virtual sessions will be conducted via Microsoft Teams with links to be provided prior to the conference.
The conference will offer a limited number of fee scholarships and travel bursaries for PhD students and Early Career Research/Teaching colleagues. We will also hope to have limited funding for supporting childcare costs. Further details will be available once registration opens.
Conference Dinner
The conference dinner will take place on the evening of Monday 9 September at Cardiff Castle, a landmark heritage site close to the University. The dinner will commence with a drinks reception in the Castle Library followed by dinner in the spectacular Banquet Hall.
The Call for Papers is now closed
Further details on this event will be available on the TRN website in due course.
We look forward to seeing you in Cardiff.
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