Dr Dennis De Widt

Lecturer in Accounting and Finance

Ysgol Busnes Caerdydd

: dewidtd@cardiff.ac.uk
: +44 (0)29 2087 6569
: Room R32, Adeilad Aberconwy, Rhodfa Colum, Cathays, Caerdydd, CF10 3EU

: Ar gael fel goruchwyliwr ôl-raddedig

Dennis de Widt is a Lecturer in Accounting & Finance at Cardiff Business School, which he joined in August 2017. After graduating from Leiden University, the Netherlands, he worked as a Junior Researcher at the Centre for Public Sector Reform at Leiden University. He moved to the UK in 2011 to conduct his PhD at Queen Mary University of London, conducting a European comparative study of the impact of intergovernmental financial structures on local government debt. Subsequently, he worked as a Postdoctoral Researcher at the University of Exeter Business School where his EU funded research focused on tax compliance initiatives for large businesses. Dennis continues to be involved as an Associate Research Fellow with the ESRC/HMRC/HMT funded Tax Administration Research Centre (TARC) at the University of Exeter Business School. Dennis’ research in the areas of public sector finances and accounting is characterised by a strong interdisciplinary, and often international comparative approach.

2020

De Widt, D., Llewelyn, I. and Thorogood, T. 2020. Stakeholder attitudes towards audit credibility in English local government: A post-audit commission analysis. Financial Accountability and Management (10.1111/faam.12267)
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.

2019

De Widt, D., Oats, L. and Mulligan, E. 2019. The US compliance assurance process: a relational signalling perspective. Journal of Tax Administration 5(1), pp. 145-161.

2018

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. and Laffin, M. 2018. Representing territorial diversity: the role of local government associations. Regional Studies 52(11), pp. 1585-1594. (10.1080/00343404.2018.1462488)

2017

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.
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)

2016

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)

Teaching commitments

Performance & Financial Management (Undergraduate, year 2)
Dissertation (Undergraduate, year 3)

Research interests

Intergovernmental and local government finances
Public budgeting and accounting
Public sector auditing
Tax policy and administration (including transfer pricing)