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Yr Athro Kevin Holland
Athro Cyfrifeg a Threthiant
- HollandK2@caerdydd.ac.uk
- +44 29208 75725
- Adeilad Aberconwy, Ystafell S31, Rhodfa Colum, Cathays, Caerdydd, CF10 3EU
- Siarad Cymraeg
Trosolwyg
Prif ffocws fy ymchwil ac addysgu yw ym maes trethiant, er bod fy ngwaith yn rhychwantu nifer o feysydd eraill gan gynnwys marchnadoedd archwilio. Mewn trethiant, rwyf wedi cyhoeddi papurau ynghyd â chyd-awduron yn archwilio: beichiau treth gorfforaethol, Ymddiriedolaethau Buddsoddi Eiddo Tiriog, Prisiau cyfranddaliadau a threthiant difidend, Trethiant a phrisio Ymddiriedolaethau Cyfalaf Menter a rheoli gwybodaeth am dreth gorfforaethol. Cyhoeddwyd y gwaith hwn mewn amryw o gyfnodolion gan gynnwys: Accounting and Business Research, British Accounting Review, British Tax Review, Critical Perspectives on Accounting, eJournal of Tax Research, European Journal of Finance, International Journal of Auditing a Journal of Applied Accounting Research.
Mae traethawd ymchwil lefel doethurol dan oruchwyliaeth yn cynnwys: Ymddygiad cydymffurfio â threthi mewn unigolion a busnesau bach a chanolig; Enillion corfforaethol parhaus, cyfrifoldeb cymdeithasol corfforaethol ac osgoi treth; Prisiad cyfranddalwyr o reoli treth; Cost ecwiti a threthiant corfforaethol; a Difidend trethiant a phrisiau ecwiti.
Cyn gweithio fel academydd, roeddwn yn ymarfer gyda Price Waterhouse fel Cyfrifydd Siartredig ICAEW yn arbenigo mewn trethiant corfforaethol. Yn 2014 ymunais ag Ysgol Busnes Caerdydd ar ôl cael positonau athro ym Mhrifysgol Southampton a Phrifysgol Aberystwyth yn flaenorol (Coleg Prifysgol Cymru, Aberystwyth). Yn 2024 roeddwn wedi derbyn Gwobr Cyflawniad Amser Bywyd Cymdeithas Cyfrifeg a Chyllid Prydain (BAFA).
Ymhlith y gweithgareddau academaidd allanol mae: aelod o fwrdd golygyddol y cyfnodolion: Accounting and Business Research; Adolygiad Cyfrifeg, Cyllid a Llywodraethu; Datblygiadau mewn trethiant; Journal of Accounting in Emerging Economies; a Journal of Tax Administration; aelod allanol o Grŵp Llywio Adolygiad Cyfrifeg Prydain (BAR); aelod o Bwyllgor Ymchwil y Rhwydwaith Ymchwil Trethi (TRN) (http://taxresearch.network/about/); Uwch Gymrawd yn y Ganolfan Ymchwil Gweinyddu Trethi (https://tarc.exeter.ac.uk/) ym Mhrifysgol Exeter, a'r ymddiriedolwr anweithredol Cymdeithas Cyfrifeg a Chyllid Prydain.
Mae swyddi rheoli a gynhelir yn cynnwys: Pennaeth Adran Cyfrifeg a Chyllid (Caerdydd), Pennaeth y Grŵp Pwnc Cyfrifeg (Southampton) a Phennaeth y Grŵp Cyfrifeg a Chyllid (Aberystwyth).
Mae swyddi archwilio allanol cyfredol a diweddar yn cynnwys - Prifysgol Bangor, Ysgol Busnes Birmingham, Ysgol Economeg Llundain, Galway Prifysgol Genedlaethol Iwerddon, Prifysgol Abertawe, Coleg Prifysgol Cork, Coleg Prifysgol Dulyn a Phrifysgol Limerick.
Mae'r swyddi blaenorol yn cynnwys: aelod o'r Cyngor o'r Sefydliad Astudiaethau Cyllidol, aelod o Grŵp Cynghori Academaidd Canolfan Ymchwil Gweinyddu Treth ESRC/HMRC/HMT, Cadeirydd y Rhwydwaith Ymchwil Trethi, Athro Eithriadol, Adran Drethiant, Prifysgol Pretoria, De Affrica, aelod o Bwyllgor Gwyddonol Canllaw Cyfnodolyn Academaidd Cymdeithas Siartredig Ysgolion Busnesac aelod o grŵp llywio Cynhadledd Athrawon Cyfrifeg a Chyllid (CPAF). Mae cleientiaid ymgynghori blaenorol yn cynnwys y Swyddfa Archwilio Genedlaethol a Thrysorlys EM.
Cyhoeddiad
2023
- Song, Q. and Holland, K. 2023. The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom. Journal of International Accounting, Auditing and Taxation 52, article number: 100564. (10.1016/j.intaccaudtax.2023.100564)
2022
- 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)
2021
- 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, article number: 102227. (10.1016/j.cpa.2020.102227)
2019
- 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)
2017
- Edgley, C. and Holland, K. 2017. Unknown unknowns and the tax knowledge gap: Evaluating materiality in tax disclosures.. Presented at: Critical perspectives on Accounting Conference 2017, Quebec, 2-5 July 2017. pp. -.
2016
- 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).
2015
- 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)
2013
- Lindop, S. and Holland, K. 2013. Dividend taxation and the pricing of UK equities. Journal of Applied Accounting Research 14(3), pp. 203-223. (10.1108/JAAR-01-2013-0003)
2012
- Abdul Wahab, N. S. and Holland, K. 2012. Tax planning, corporate governance and equity value. The British Accounting Review 44(2), pp. 111-124. (10.1016/j.bar.2012.03.005)
- Holland, K. and Lane, J. 2012. Perceived auditor independence and audit firm fees. Accounting and Business Research 42(2), pp. 115-141. (10.1080/00014788.2012.628157)
2011
- Hasseldine, J., Holland, K. and van der Rijt, P. 2011. The market for corporate tax knowledge. Critical Perspectives on Accounting 22(1), pp. 39-52. (10.1016/j.cpa.2010.06.019)
- Holland, K. and Jackson, R. . H. G. 2011. Taxation influences upon the market in venture capital trust stocks: theory and practice. Accounting and Business Research 41(1), pp. 1-27. (10.1080/00014788.2011.549633)
2006
- Hodgkinson, L., Holland, K. and Jackson, R. H. G. 2006. Dividend valuation, trading and transactions costs: the 1997 partial abolition of dividend tax credit repayments. Accounting and Business Research 36(4), pp. 253-270. (10.1080/00014788.2006.9730027)
2004
- Holland, K. and Jackson, R. H. G. 2004. Earnings management and deferred tax. Accounting and Business Research 34(2), pp. 101-123. (10.1080/00014788.2004.9729956)
2002
- Cable, J., Henley, A. and Holland, K. 2002. Pot of gold or winner's curse? An event study of the auctions of 3G mobile telephone licences in the UK. Fiscal Studies 23(4), pp. 447-462. (10.1111/j.1475-5890.2002.tb00068.x)
- Ezzamel, M., Gwilliam, D. R. and Holland, K. 2002. The relationship between categories of non-audit services and audit fees: evidence from UK companies. International Journal of Auditing 6(1), pp. 13-35. (10.1111/j.1099-1123.2002.tb00003.x)
2000
- Cable, J. and Holland, K. 2000. Robust vs. OLS estimation of the market model: implications for event studies. Economics Letters 69(3), pp. 385-391. (10.1016/S0165-1765(00)00306-2)
Cynadleddau
- Edgley, C. and Holland, K. 2017. Unknown unknowns and the tax knowledge gap: Evaluating materiality in tax disclosures.. Presented at: Critical perspectives on Accounting Conference 2017, Quebec, 2-5 July 2017. pp. -.
Erthyglau
- Song, Q. and Holland, K. 2023. The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom. Journal of International Accounting, Auditing and Taxation 52, article number: 100564. (10.1016/j.intaccaudtax.2023.100564)
- 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)
- 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, article number: 102227. (10.1016/j.cpa.2020.102227)
- 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)
- 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.
- 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)
- Lindop, S. and Holland, K. 2013. Dividend taxation and the pricing of UK equities. Journal of Applied Accounting Research 14(3), pp. 203-223. (10.1108/JAAR-01-2013-0003)
- Abdul Wahab, N. S. and Holland, K. 2012. Tax planning, corporate governance and equity value. The British Accounting Review 44(2), pp. 111-124. (10.1016/j.bar.2012.03.005)
- Holland, K. and Lane, J. 2012. Perceived auditor independence and audit firm fees. Accounting and Business Research 42(2), pp. 115-141. (10.1080/00014788.2012.628157)
- Hasseldine, J., Holland, K. and van der Rijt, P. 2011. The market for corporate tax knowledge. Critical Perspectives on Accounting 22(1), pp. 39-52. (10.1016/j.cpa.2010.06.019)
- Holland, K. and Jackson, R. . H. G. 2011. Taxation influences upon the market in venture capital trust stocks: theory and practice. Accounting and Business Research 41(1), pp. 1-27. (10.1080/00014788.2011.549633)
- Hodgkinson, L., Holland, K. and Jackson, R. H. G. 2006. Dividend valuation, trading and transactions costs: the 1997 partial abolition of dividend tax credit repayments. Accounting and Business Research 36(4), pp. 253-270. (10.1080/00014788.2006.9730027)
- Holland, K. and Jackson, R. H. G. 2004. Earnings management and deferred tax. Accounting and Business Research 34(2), pp. 101-123. (10.1080/00014788.2004.9729956)
- Cable, J., Henley, A. and Holland, K. 2002. Pot of gold or winner's curse? An event study of the auctions of 3G mobile telephone licences in the UK. Fiscal Studies 23(4), pp. 447-462. (10.1111/j.1475-5890.2002.tb00068.x)
- Ezzamel, M., Gwilliam, D. R. and Holland, K. 2002. The relationship between categories of non-audit services and audit fees: evidence from UK companies. International Journal of Auditing 6(1), pp. 13-35. (10.1111/j.1099-1123.2002.tb00003.x)
- Cable, J. and Holland, K. 2000. Robust vs. OLS estimation of the market model: implications for event studies. Economics Letters 69(3), pp. 385-391. (10.1016/S0165-1765(00)00306-2)
Monograffau
- 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).
Ymchwil
Research projects
Recent grants
"Accountants, their roles and responsibilities as disseminators of tax knowledge" (Institute of Chartered Accountants in Australia/Academic Research Grants Scheme $10,000 - £6,800, July 2013 with C. Evans, C. and Carlon, S.)
"Market Valuation effects of UK Real Estate Investment Trust (REITs) legislation" ICAEW's Centre for Business Performance (via the Chartered Accountants' Trustees Ltd £32,176, December 2009)
Research interests
The main focus of my research is in the field of taxation though my work spans a number of other areas including audit markets. In taxation I have published papers examining:
- Corporate tax burdens
- Real Estate Investment Trusts Taxation and earning management
- Share prices and dividend taxation
- Taxation and the pricing of Venture Capital Trusts
- corporate tax knowledge management
Addysgu
Mae fy niddordebau addysgu yn cynnwys trethiant ac eiddo adrodd ariannol. Ar hyn o bryd, neu yn ddiweddar rwyf wedi dysgu ar y modiwlau israddedig canlynol: BS 3521 Uwch Adroddiadau Corfforaethol a BS 3622 Polisi Trethiant, Ymarfer a Gweinyddu. Rwyf hefyd yn cyfrannu at fodiwl ôl-raddedig BST 957 Persbectif Rhyngddisgyblaethol mewn Cyfrifeg.
Bywgraffiad
Qualifications
- BA ACA
Editorial work
Editorial Board member:
- Accounting and Business Research
- Advances in Taxation
- Journal of Tax Administration
