All Outputs (15)

Reliability of the audit committee in weak institutional environments: Evidence from Nigeria (2024)
Journal Article
Ashiru, F., Adegbite, E., Frecknall-Hughes, J., & Daodu, O. (in press). Reliability of the audit committee in weak institutional environments: Evidence from Nigeria. Journal of International Accounting, Auditing and Taxation,

Relying on institutional theory, this article presents external stakeholders’ perspectives on the factors that influence audit committees’ independence and reliability in a weak institutional context. We conducted 37 semi-structured interviews with t... Read More about Reliability of the audit committee in weak institutional environments: Evidence from Nigeria.

Is the HMRC Charter Fit for Purpose? Experiences of Tax Practitioners and Vulnerable Citizens (2024)
Journal Article
Closs-Davies, S., Burkinshaw, L., & Frecknall-Hughes, J. (in press). Is the HMRC Charter Fit for Purpose? Experiences of Tax Practitioners and Vulnerable Citizens. British Tax Review,

Interactions with His Majesty's Revenue & Customs (HMRC) should accord with the principles outlined in HMRC's 2023 Charter, 1 e.g. "Getting things right"; "Making things easy"; "Being responsive"; "Treating you fairly"; "Being aware of your personal... Read More about Is the HMRC Charter Fit for Purpose? Experiences of Tax Practitioners and Vulnerable Citizens.

The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study (2023)
Journal Article
Frecknall-Hughes, J., Gangl, K., Hofmann, E., Hartl, B., & Kirchler, E. (2023). The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study. Journal of Economic Psychology, 97, Article 102629. https://doi.org/10.1016/j.joep.2023.102629

Tax practitioners play a crucial role in the degree of taxpayers’ compliance – a role that has increased as tax systems worldwide have become more complex. However, little is known about tax authorities’ impact on taxpayers’ decisions to employ tax p... Read More about The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study.

UK Tax Policy in the Oil and Gas Sector: An Empirical Examination of Recent Changes (2022)
Journal Article
Abdo, H., & Frecknall-Hughes, J. (2022). UK Tax Policy in the Oil and Gas Sector: An Empirical Examination of Recent Changes. British Tax Review, 4, 421-452

The UK oil and gas industry is past maturity, with an ageing infrastructure. The UK North Sea Transition Authority (NSTA, formerly, the Oil and Gas Authority (OGA)) has set Maximising Economic Recovery as a key objective for operators. This aims to p... Read More about UK Tax Policy in the Oil and Gas Sector: An Empirical Examination of Recent Changes.

Ethical reasoning in tax practice: Law or is there more? (2022)
Journal Article
Doyle, E., Frecknall-Hughes, J., & Summers, B. (2022). Ethical reasoning in tax practice: Law or is there more?. Journal of International Accounting, Auditing and Taxation, 48, Article 100483. https://doi.org/10.1016/j.intaccaudtax.2022.100483

Private sector tax practitioners are often accused of unethical behavior in developing contrived tax avoidance arrangements. Such arrangements usually comply with the letter of the law but contravene its underlying (often unstated) ‘spirit’. Prior re... Read More about Ethical reasoning in tax practice: Law or is there more?.

Governance disclosure quality and market valuation of firms in UK and Germany (2020)
Journal Article
Ullah, S., Ahmad, S., Akbar, S., Kodwani, D., & Frecknall‐Hughes, J. (2021). Governance disclosure quality and market valuation of firms in UK and Germany. International Journal of Finance and Economics, 26(4), 5031-5055. https://doi.org/10.1002/ijfe.2053

This study develops a 'comply or explain' index which captures compliance and quality of explanations given for non-compliance with the corporate governance codes in UK and Germany. In particular, we explain, how compliance and quality of explanation... Read More about Governance disclosure quality and market valuation of firms in UK and Germany.

Blockchain, business and the fourth industrial revolution: Whence, whither, wherefore and how? (2020)
Journal Article
Kimani, D., Adams, K., Attah-Boakye, R., Ullah, S., Frecknall-Hughes, J., & Kim, J. (2020). Blockchain, business and the fourth industrial revolution: Whence, whither, wherefore and how?. Technological Forecasting and Social Change, 161, Article 120254. https://doi.org/10.1016/j.techfore.2020.120254

Blockchain is one the most remarkable technological innovations of the 21st century. The most notable application of blockchain is in the development and operation of cryptocurrencies (e.g. bitcoin, ethereum, among others). Besides the financial serv... Read More about Blockchain, business and the fourth industrial revolution: Whence, whither, wherefore and how?.

The role of income tax in the genesis of the tax profession (2020)
Journal Article
Frecknall-Hughes, J. (2020). The role of income tax in the genesis of the tax profession. Journal of Tax Administration, 6(1), 23-50

This paper has two main aims: first, to show how and why, from a functionalist perspective, income tax, especially after 1842, contributed to the development of the accounting profession; and, second, to show how, by this, the seeds of a specialist t... Read More about The role of income tax in the genesis of the tax profession.

Trust and power as determinants of tax compliance across 44 nations (2019)
Journal Article
Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., …Zukauskas, S. (2019). Trust and power as determinants of tax compliance across 44 nations. Journal of Economic Psychology, 74, Article 102191. https://doi.org/10.1016/j.joep.2019.102191

The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario st... Read More about Trust and power as determinants of tax compliance across 44 nations.

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

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 about Mapping tax strategies in the FDI decision process.

Research methods in taxation history (2016)
Journal Article
Frecknall-Hughes, J. (2016). Research methods in taxation history. https://doi.org/10.1561/105.00000041

This paper is an attempt to consider the research methods used in taxation history, which is an area that has attracted increased academic interest in recent years. The paper looks at the various routes that may provide an entry into studying taxatio... Read More about Research methods in taxation history.

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), https://doi.org/10.1007/s10551-016-3037-6

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 about An examination of the ethical influences on the work of tax practitioners.

Towards a general theory of tax practice (2015)
Journal Article
Frecknall-Hughes, J., & Kirchler, E. (2015). Towards a general theory of tax practice. Social and Legal Studies, 24(2), 289-312. https://doi.org/10.1177/0964663915571787

This article works towards developing a general theory of tax practice by identifying the type of individuals who provide tax services and examining the nature of the fragmented market in which they operate. The empirical studies in the tax practitio... Read More about Towards a general theory of tax practice.

Locke, Hume and Johnson and the continuing relevance of tax history (2014)
Journal Article
Frecknall-Hughes, J. (2014). Locke, Hume and Johnson and the continuing relevance of tax history. eJournal of Tax Research, 12(1), 87-103

This paper examines the relevance of the tax theories of John Locke and David Hume in the context of a new country (say, an independent Scotland) being faced with a change of tax system. It shows that events of the past have a continuing resonance in... Read More about Locke, Hume and Johnson and the continuing relevance of tax history.

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. https://doi.org/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 about Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size.