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Dr Dennis De Widt

Dr Dennis De Widt

Senior Lecturer in Accounting and Finance

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


Dennis de Widt is a Senior Lecturer (Associate 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’ research in the areas of public sector finances and accounting is characterised by a strong interdisciplinary, and often international comparative approach. His publications have appeared in a range of journals including the British Tax Review, Financial Accountability & Management, Government Information Quarterly, Public Administration, and Regional Studies. He is an Independent Adviser to the Welsh Government’s Local Government Finance Distribution Group, an Associate Research Fellow of the Tax Administration Research Centre (TARC) at the University of Exeter Business School, and Co-Director of the Cardiff Interdisciplinary Taxation Research Group.



  • PhD in Business and Management (Queen Mary University of London)
  • MSc(Res) in Public Administration (Leiden University)
  • MA in Economic History (Leiden University)
  • FHEA - Fellow of the Higher Education Academy
  • Dip IPSAS - Diploma in International Public Sector Accounting Standards (CIFPA)

Previous positions

  • Post Doc European Union Horizon 2020 FairTax research project (University
    of Exeter Business School, Tax Administration Research Centre)
  • Junior Researcher at the Centre for Public Sector Reform (Leiden University)






  • 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)
  • MBA Business projects
  • MSc dissertations
  • People & Finance (Postgraduate Diploma in Healthcare Planning) 
  • PhD supervision

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

2022–current   Executive Board Member of the BAFA (British Accounting & Finance Association) Special Interest Group for Public Services and Charities.

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:


Current supervision


Muhammad Dahlan

Research student

Basmah Aldarsi

Research student

Hessa Alghadeer

Research student

Abdullah Alolayan

Research student

Angga Anggoro

Research student

Past projects