PACCFINTAX is based in the Accounting and Finance section of Cardiff Business School, with group members deriving from across the School and beyond.
Research
Research of the group covers the broad range of activities aimed at ensuring the efficient, effective, sustainable, and accountable use and collection of public funds. Research group members employ a diverse array of research methods to produce high quality scholarly and policy relevant research, including the frequent use of interdisciplinary and international comparative analysis.
Supporting the Public Value philosophy of Cardiff Business School, the research group aims to contribute to the development of policies and practices that improve the governance, administration and collection of public funds, ultimately enhancing the quality and accessibility of public services.
Key research areas of PACCFINTAX include:
- Public sector accounting and public sector audit
- Public sector finances and public sector financial management
- Tax policymaking and tax administration
Meet the team
Management team
Director and Founder
Co-directors
Academic staff
Postgraduate students
PACCFINTAX Postgraduate Alumni
- Dr Muhammad Dahlan. Graduation 2025. Thesis title: Unveiling Complexities: A Mixed Methods Study of Investigating Transfer Pricing Audit Behaviours in Indonesia.
Associate staff
- Dr Davide Avino, Liverpool University
- Dr Richard Baylis, Bristol University
- Professor Emer Mulligan, University of Galway
- Professor Lynne Oats, University of Exeter
- Dr Shuo Sun, Zhongnan University of Economics and Law Wuhan, China
Public sector accounting and public sector audit publications
- Andrews, R. and Ferry, L. 2023. Political control and audit fees: An empirical analysis of local SOEs in England. Public Money and Management 43 (5), pp.438-446. (10.1080/09540962.2021.1996005)
- Bassey, E. 2025. Debate: Addressing the accountability gap in local government accounting. Public Money & Management (10.1080/09540962.2025.2584503)
- Baylis, R. and De Widt, D. 2023. Debate: The future of public sector audit training. Public Money & Management 43 (3), pp.217-218. (10.1080/09540962.2022.2109881)
- Baylis, R. M. et al. 2024. Debate: The lack of public sector accounting education within universities and what is next. Public Money & Management 44 (5), pp.347-348. (10.1080/09540962.2024.2333613)
- Benamraoui, A. , Alwardat, Y. A. and Karbhari, Y. 2022. Examining the UK public sector VFM audit expectations gap: Evidence from the informed. International Journal of Accounting, Auditing and Performance Evaluation 18 (1), pp.61-88. (10.1504/IJAAPE.2022.123307)
- De Widt, D. , Llewelyn, I. and Thorogood, T. 2022. Liberalising audit markets for local government: The five forces at work in England and the Netherlands. Financial Accountability and Management 38 (3), pp.394-425. (10.1111/faam.12302)
- 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.
- De Widt, D. , Maroun, W. and Atkins, J. 2025. Neutralizing deviance at state-owned enterprises: The case of South African Airways. Abacus: A Journal of Accounting, Finance and Business Studies (10.1111/abac.12353)
- Karbhari, Y. et al. 2018. Assessing audit committee effectiveness of a government statutory body: Evidence from the Inland Revenue Board of Malaysia. International Journal of Economics and Management 12 (S2), pp.401-411.
- Kitchener, M. , De Widt, D. and Bayliss, R. 2025. Auditing public value strategy: lessons from Wales. In: Bracci, E. , Weichselberger, G. K. and Russo, S. eds. Public Value Accounting: Current Issues and Future Trends. Emerald Publishing Limited(10.1108/978-1-83797-536-520251015)
- Norton, S. D. and Smith, L. M. 2008. Contrast and foundation of the public oversight roles of the U.S. Government Accountability Office and the U.K. National Audit Office. Public Administration Review 68 (5), pp.921-931. (10.1111/j.1540-6210.2008.00932.x)
- Shu, X. et al. 2025. Accounting and conflict in the city: The Sheffield Tree Campaign, counter‐accounts, and Bakhtinian dialogics. Financial Accountability & Management: in Governments, Public Services and Charities 41 (4), pp.637-650. (10.1111/faam.12435)
- Shu, X. , Smyth, S. and Haslam, J. 2024. Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance. Accounting, Auditing & Accountability Journal 37 (1), pp.363-392. (10.1108/AAAJ-03-2020-4451)
- Sun, S. , De Widt, D. and Andrews, R. 2025. Knowledge commercialization and university audit fees: A UK-based study. Financial Accountability & Management: in Governments, Public Services and Charities 41 (4), pp.619-636. (10.1111/faam.12434)
Public sector finances and public sector financial management publications
- Alonso, J. M. and Andrews, R. 2024. Can city deals improve economic performance? Evidence from England. Urban Affairs Review 60 (3), pp.835-863. (10.1177/10780874231191702)
- Andrews, R. W. 2015. Vertical consolidation and financial sustainability: evidence from English local government. Environment and Planning C: Government and Policy 33 (6), pp.1518-1545. (10.1177/0263774X15614179)
- Buanaputra, V. G. and Uddin, S. 2024. The power struggles of executives and legislators in a kingship budget setting: The role of informal and formal power. Public Administration 102 (1), pp.131-146. (10.1111/padm.12918)
- 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)
- 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. 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)
- 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 Sun, S. 2026. How procurement choices impact local governments’ budgeting capability: The case of children's social care. International Review of Administrative Sciences (10.1177/00208523261418086)
- De Widt, D. , Sun, S. and Baylis, R. 2026. Innovation in capital funding by public hospitals during austerity: Evidence from the English National Health Service. The British Accounting Review 101842. (10.1016/j.bar.2026.101842)
- 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)
- Ritonga, I. T. and Buanaputra, V. G. 2024. Re-budgeting local government budgets to handle the COVID-19 pandemic: Indonesia's experience. Accounting Forum 48 (3), pp.482-505. (10.1080/01559982.2023.2272069)
- Sun, S. and Andrews, R. 2023. Intra-provincial fiscal decentralisation, relative wealth and healthcare efficiency: empirical evidence from China. Public Administration 101 (3), pp.973-992. (10.1111/padm.12832)
- Sun, S. and Andrews, R. 2020. The determinants of fiscal transparency in Chinese city-level governments. Local Government Studies 46 , pp.44-67. (10.1080/03003930.2019.1608828)
Tax policymaking and tax administration publications
- Bassey, E. 2026. Rethinking public administration reform: Institutional layering of bureaucratic, managerial and community logics over time in Nigeria's tax administration. Public Administration and Development (10.1002/pad.70058)
- De Widt, D. 2026. Conflicting institutional pressures during the establishment of tax administrations in the Post-1990 eastern German states. German Politics 35 (1), pp.176-203. (10.1080/09644008.2024.2440883)
- 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.
- De Widt, D. and Mulligan, E. 2024. The accountability of collaborative innovations in tax administration: A Dutch-US comparison. International Public Management Journal 27 (6), pp.874-895. (10.1080/10967494.2024.2315183)
- 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.
- De Widt, D. and Oats, L. 2024. Imagining cooperative tax regulation: Common origins, divergent paths. Critical Perspectives On Accounting 99 102446. (10.1016/j.cpa.2022.102446)
- 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.
- Edgley, C. R. and Holland, K. M. 2021. 'Unknown unknowns' and the tax knowledge gap: power and the materiality of discretionary tax disclosures. Critical Perspectives On Accounting 81 102227. (10.1016/j.cpa.2020.102227)
- Evans, C. , Carlon, S. and Holland, K. 2016. Tax knowledge in large corporations: insights and analysis. Project Report.Institute of Chartered Accountants in Australia (ICAA).
- Holland, K. , Lindop, S. and Abdul Wahab, N. S. 2022. How do managers and shareholders respond to taxation? An analysis of the introduction of the UK real estate investment trust legislation. Abacus 58 (2), pp.334-364. (10.1111/abac.12239)
- Holland, K. , Lindop, S. and Zainudin, F. 2016. Tax avoidance: a threat to corporate legitimacy? An examination of companies’ financial and CSR reports. British Tax Review 3 , pp.310-338.
- Rijt, P. v. d. , Hasseldine, J. and Holland, K. 2019. Sharing corporate tax knowledge with external advisers. Accounting and Business Research 49 (4), pp.454-473. (10.1080/00014788.2018.1526058)
- Wahab, N. S. A. and Holland, K. 2015. The persistence of book-tax differences. British Accounting Review 47 (4), pp.339-350. (10.1016/j.bar.2014.06.002)
Past events
| Date | Event | About |
|---|---|---|
| 11 March 2026 | Hybrid seminar | Dr Panos Panagiotopoulos (Queen Mary University of London) – ‘Reflections on the nature of digital government research: towards the AI-driven transformation’ |
PACCFINTAX / Financial Accountability and Management Special Issue Workshop
In July 2025, PACCFINTAX hosted a two-day international workshop at Cardiff Business School, bringing together academics and practitioners to discuss how changing forms of coordination between public sector organisations shape accounting, audit, budgeting, financial management, and oversight mechanisms.
The event featured 12 research papers covering a range of jurisdictions including Brazil, China, Germany, India, the UK, Albania, and the UAE, and attracted participants from Brazil, Germany, Italy, South Africa, the United States, and the United Kingdom.
A highlight of the workshop was a keynote address by the Auditor General for Wales, Adrian Crompton, who offered reflections on the challenges facing the Welsh public sector and discussed implications for public sector accountability and governance.
The workshop formed part of a forthcoming special issue of Financial Accountability and Management exploring how reforms to vertical coordination in the public sector – driven by factors such as decentralisation, New Public Management reforms, and emerging multilevel challenges such as sustainability – reshape public sector accounting and financial governance.
Tax Research Network (TRN) Conference 2024
Cardiff Business School hosted the 2024 TRN Annual Conference on 9 – 11 September 2024. The conference was organised by PACCFINTAX Co-Directors Professor Carla Edgley and Dr Dennis De Widt, in collaboration with Ms Terry Filer (Swansea University) and Mrs. Nicky Thomas (University of Exeter). Delegates were welcomed to the conference by Professor Rachel Ashworth, Dean and Head of Cardiff Business School.
Keynote speakers included Nina E. Olson, Executive Director, Center for Taxpayer Rights, and former head of the United States’ Office of the Taxpayer Advocate, and Erich Kirchler, professor of Economic Psychology at the University of Vienna. They were joined by 64 presenters during the two research days of the conference programme. The presentations covered a wide spectrum of tax research carried out across the globe, with, beyond the UK and other European countries, researchers present from Australia, China, South Africa, Singapore, and the US, amongst others.
The Tuesday afternoon comprised a panel discussion focusing on ‘Tax policymaking and tax administration reform: The role of taxpayer behaviour’. Speakers included Erich Kirchler; Ellen Milner (Chartered Institution of Taxation); Felix Hathaway (Office for Budgetary Responsibility); Lakshmi Narain (Azets) and Ritchie Tout (Azets).
The Education Day comprised of eight presentations and a keynote address by Lucy Chalmers-Morris, Deloitte Data & Innovation, examining the question “AI - what does it mean for the tax profession and professionals?” The day and conference concluded with a panel discussion on “Re-imagining assessment” with Lucy Chalmers-Morris, Vicky Purtill (Chartered Institution of Taxation), Ritchie Tout (Azets) and Matt Townsend (Cardiff University).
Professor Andrew Lymer, Aston University, Chair, Tax Research Network closed the conference.
Sponsors of TRN 2024 were Institute of Chartered Accountants in England and Wales (ICAEW) Charitable Trusts, Chartered Institution of Taxation (CIOT), The Association of Taxation Technicians (ATT), Azets and Tax Notes.
PACCFINTAX PhD/Early Career Workshop with J.E. Cairnes School of Business and Economics, University of Galway
PACCFINTAX and the J.E. Cairnes School of Business and Economics at the University of Galway jointly hosted their second Annual PhD/ECR Research Workshop online on Friday, 4 April 2025.
In an informal, supportive setting, six early-stage researchers presented work spanning fiscal citizenship and public budgeting accountability, behavioural intentions toward environmental taxes, fiscal decentralisation, lifecycle approaches to taxation, and international tax reform.
The workshop featured feedback from senior academics based in Cardiff and Galway, as well as external experts including Professor John Hasseldine from the University of New Hampshire, US.
Many thanks to all presenters and attendees for contributing to a highly engaging and productive day.
Next steps
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