Research Repository

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Mapping tax strategies in the FDI decision process (2018)
Journal Article
Hong, J., Glaister, K. W., & Frecknall-Hughes, J. (2018). Mapping tax strategies in the FDI decision process. Global Review of Accounting and Finance, 9(1), (15-34). ISSN 1838-1413

This study proposes a framework for mapping tax strategies in the developmental and sequential FDI decision process. The authors examined the relative importance of the stages of the FDI decision process with and without tax considerations for a sam... Read More

An examination of the ethical influences on the work of tax practitioners (2016)
Journal Article
Frecknall-Hughes, J., Moizer, P., Doyle, E., & Summers, B. (2017). An examination of the ethical influences on the work of tax practitioners. Journal of Business Ethics, 146(4), doi:10.1007/s10551-016-3037-6. ISSN 0167-4544

As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners’ work, most typically deontology and consequentialism (although virtue et... Read More

Ethics in tax practice: a study of the effect of practitioner firm size (2013)
Journal Article
Doyle, E., Frecknall-Hughes, J., & Summers, B. (2014). Ethics in tax practice: a study of the effect of practitioner firm size. Journal of Business Ethics, 122(4), 623-641. doi:10.1007/s10551-013-1780-5

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acti... Read More