Dr Dennis De Widt
Lecturer in Accounting and Finance
- dewidtd@cardiff.ac.uk
- +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.
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)
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)
- 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: https://www.psaa.co.uk/wp-content/uploads/2019/01/PSAA-Appointing-Person-evaluation-final-report.pdf
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