My research interests are linked to two broad topics, managers’ attitudes to corporate income tax planning and tax knowledge management. Knowledge management is examined from two differing but related perspective, firstly in the context of managers’ compliance and planning decisions and secondly how investors’ and their advisers etc obtain, interpret and use tax knowledge.
I am Professor of Accounting and Taxation at Cardiff Business School having joined in 2014 from Southampton University. Prior to employment as an academic I was in practice as an ICAEW Chartered Accountant specialising in corporate taxation.
My academic related activities include: Visiting Professor, Department of Taxation, University of Pretoria, South Africa; Member of the Academic Advisory Group for the ESRC/HMRC/HMT Tax Administration Research Centre; Editorial board member of the journals Accounting and Business Research, Advances in Taxation, Tax Administration, and Journal of Accounting in Emerging Economies; recent Council member of The Institute of Fiscal Studies and Chair of Tax Research Network; and previous consultancy clients include National Audit Office and HM Treasury.
I have supervised several doctoral level thesis across a range of tax rated topics including: Taxation compliance behaviour by individuals, and SMEs; Corporate earnings persistence and taxation, Shareholders’ valuation of tax planning; Cost of equity and corporate taxation; and Dividend taxation and equity prices.