Dr Dennis De Widt
Lecturer in Accounting and Finance
- 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
Trosolwg
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.
Cyhoeddiadau
2022
- De Widt, D. and Oats, L. 2022. Imagining cooperative tax regulation: Common origins, divergent paths. Critical Perspectives On Accounting, article number: 102446. (10.1016/j.cpa.2022.102446)
- De Widt, D., Llewelyn, I. and Thorogood, T. 2022. Stakeholder attitudes towards audit credibility in English local government: A post-audit commission analysis. Financial Accountability and Management 38(1), pp. 29-55. (10.1111/faam.12267)
- 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.
2021
- De Widt, D., Llewelyn, I. and Thorogood, T. 2021. Liberalising audit markets for local government: The five forces at work in England and the Netherlands. Financial Accountability and Management (10.1111/faam.12302)
- 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)
2020
- 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)
- 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.
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)
- De Widt, D. 2017. Dutch horizontal monitoring: the handicap of a head start. Working paper. FairTaxProject. Available at: https://www.diva-portal.org/smash/get/diva2:1142129/FULLTEXT01.pdf
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)
Addysgu
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)
