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Professor Kevin Holland

Professor Kevin Holland

Professor of Accounting and Taxation

Cardiff Business School

Email
hollandk2@cardiff.ac.uk
Telephone
+44 (0)29 2087 5725
Campuses
S31, Aberconway Building, Colum Road, Cathays, Cardiff, CF10 3EU
Welsh speaking

Overview

The main focus of my research and teaching is in the field of taxation, though my work spans a number of other areas including audit markets. In taxation, I have published papers along with co-authors examining: Corporate tax burdens, Real Estate Investment Trusts, Share prices and dividend taxation, Taxation and the pricing of Venture Capital Trusts and Corporate tax knowledge management. This work  has been published in a range of journals including: 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 and Journal of Applied Accounting Research.

Doctoral level thesis supervised include: Taxation compliance behaviour in individuals and SMEs; Corporate earnings persistence, Corporate social responsibility and tax avoidance; Shareholders’ valuation of tax management; Cost of equity and corporate taxation; and Dividend taxation and equity prices.

Prior to employment as an academic, I was in practice with Price Waterhouse as an ICAEW Chartered Accountant specialising in corporate taxation. In 2014 I joined Cardiff Business School having previously held professorial positons at University of Southampton and Aberystwyth University (University College Wales, Aberystwyth). External academic related activities include: editorial board member of the journals; Accounting and Business Research, Advances in Taxation, Journal of Accounting in Emerging Economies, and Journal of Tax Administration; Steering group member - Tax Research Network (http://taxresearch.network/about/) and Senior Fellow at the Tax Administration Research Centre (https://tarc.exeter.ac.uk/) based at Exeter University. Management positions held include: Head of Accounting and Finance Section (Cardiff), Head of Accounting Subject Group (Southampton) and Head of Accounting and Finance Group (Aberystwyth).

Current and recent external examining positions include - Bangor University, Birmingham Business School, London School of Economics, Limerick University, Swansea University, University College Cork and University College Dublin.

Former positions include: council member of Institute of Fiscal Studies, member of Academic Advisory Group of the ESRC/HMRC/HMT Tax Administration Research Centre, Chair of Tax Research Network, Extraordinary Professor, Department of Taxation, University of Pretoria, South Africa, member of the Scientific Committee for the Chartered Association of Business Schools' Academic Journal Guide and member of steering group of Conference of Professors of Accounting and Finance (CPAF). Previous consultancy clients include National Audit Office and HM Treasury.

Biography

Qualifications

  • BA Accounting and Financial Administration, Bangor University (formerly University College of North Wales)
  • ACA - Chartered Accountant, Institute of Chartered Accountants in England & Wales
  • PhD. Taxation, Bangor University

Editorial work

Editorial Board member:

  • Accounting and Business Research
  • Advances in Taxation
  • Journal of Accounting in Emerging Economies
  • Journal of Tax Administration

Professional memberships

    • Tax Research Network (TRN)
    • British Accounting and Finance Association

Senior Fellow

Tax Administration Research Centre (Exeter University)

Publications

2020

2019

2017

2016

2015

2013

2012

2011

2006

2004

2002

2000

Teaching

My teaching interests involve taxation and properties of financial reporting. I currently or have recently taught on the following undergraduate modules: BS2509 Taxation, BS3520 Analysis of Financial Reporting Information and BS3622 Taxation Policy, Practice and Administration. I also contribute to the postgraduate module BST251 Research Topics in Accounting Research Topics in Accounting.

The main focus of my research and teaching is in the field of taxation, though my work spans a number of other areas including audit markets. In taxation, I have published papers along with co-authors examining: Corporate tax burdens, Real Estate Investment Trusts, Share prices and dividend taxation, Taxation and the pricing of Venture Capital Trusts and Corporate tax knowledge management. This work has been published in a range of journals including: 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 and Journal of Applied Accounting Research.