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Brendan McCarthy


Dr Elaine Doyle (Accounting & Finance), Prof Joan Balantine (University of Ulster) & Dr Michelle O'Sullivan (Work & Employment Studies)

Working Title of Thesis:

Voice and Silence in Tax: A Study into the Propensity of Tax Practitioners for Speaking up


Research has shown that employees frequently withhold ‘voice’ in relation to a wide variety of issues. These issues include internal decision-making processes, managerial competence, unequal pay and organisational inefficiencies, among others. This is despite the widely accepted belief that employee input can make a positive contribution to an organisation, through increased innovation, more efficient work-processes, error-correction controls and early detection of illegal or unethical acts.  The purpose of this research is to identify those issues on which tax practitioners working within accounting firms in Ireland are willing to ‘speak up’ and to determine the key facilitators and inhibitors that influence their decision to do so