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Dr Dennis De Widt

Dr Dennis De Widt

Lecturer in Accounting and Finance

Cardiff Business School

+44 (0)29 2087 6569
Room R32, Aberconway Building, Colum Road, Cathays, Cardiff, CF10 3EU
Available for postgraduate supervision

Dennis de Widt is a Lecturer (Assistant Professor) 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 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.


  • 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.





Teaching commitments

  • Performance & Financial Management (Undergraduate, year 2)
  • Dissertation (Undergraduate, year 3)
  • MBA Business projects
  • MSc dissertations

Research interests

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

Research projects and consultancies 

2019–current   Independent adviser to the Welsh Government’s Local Government Finance Distribution Sub-Group.

2017-current   Associate Research Fellow of the Tax Administration Research Centre (TARC), University of Exeter Business                            School.

Recent grants:

  • 'Determinants of Audit Fees in the UK University Sector', Cardiff Undergraduate Research Opportunities Programme (CUROP), £2,250 (Summer 2019).
  • 'Independent Review of PSAA Appointing Person Project' (2018), funding award from the Local Government Association (LGA) to review Public Sector Audit Appointments Ltd., together with Dr Tim Thorogood and Iolo llewelyn, £27,000, Principal Investigator. Report available via: 


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