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
Co-directors
Academic staff
Professor Leighton Andrews
Professor of Practice in Public Service Leadership and Innovation
Professor Kevin Holland
Professor of Accounting and Taxation
Professor Qingwei Wang
Head of Accounting and Finance
Professor of Finance
Postgraduate students
Associated staff
- Dr Davide Avino, Liverpool University
- Dr Richard Baylis, Swansea University
- Professor Lynne Oats, University of Exeter
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)
- Andrews, R. and Ferry, L. 2023. Political control and audit fees: An empirical analysis of local SOEs in England. Public Money and Management 43 (5), pp.438-446. (10.1080/09540962.2021.1996005)
- 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)
- 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)
Events
Special Issue workshop linked to journal Financial Accountability and Management
PACCFINTAX is organising the special issue workshop titled Changing modes of coordination: Accounting implications of vertical public service reforms.
The aim of the special issue workshop is to gather different scholarly perspectives on key questions related to changing modes of coordination between public sector organisations, and their implications for public sector accounting, audit, budgeting, and financial management practices and processes. We are very interested in articles that focus on advancing our theoretical and empirical understanding of these crucial, yet under-researched themes.
The workshop will be held at Cardiff Business School on 7 and 8 July 2025, and authors wishing to present at the workshop should submit a paper proposal (maximum two pages in length) to Dennis De Widt (dewidtd@cardiff.ac.uk) by 31 January 2025.
The submission deadline for receipt of completed papers for the workshop is 30th May 2025. More details on the special issue workshop can be found online.
Past events
Next steps
Research that matters
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Postgraduate research
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Our research impact
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