Prof. Elaine Doyle is an Associate Professor in taxation in the Kemmy Business School, University of Limerick in Ireland. She is currently on sabbatical in Santiago, Chile with the Universidad de Chile. She served as interim Head of the Department of Accounting and Finance from February 2021 until June 2022. She designed and was the course director for the Master of Taxation programme from 2011 until 2014. She won the UL Excellence Award for large group teaching (2010 & 2015), the National Jennifer Burke Award for innovation in teaching (2013), a National Teaching Experts Award (2015), The Wharton/QS Stars Bronze award for Europe (2015) and The UK Academy for Information Systems award for teaching innovation in IS (2021). She served as Chair of the KBS Research Ethics Committee from 2009 until 2013. In 2012 she spent 3 months as an International Research Scholar with the Open University Business School in Milton Keynes, UK. She served as Director of AACSB accreditation for the KBS for the academic year 2014/15. She was chair of the Irish Accounting and Finance Association (May 2018- Nov 2020). Her research interests include inter alia, professional ethics and risk management in tax practice, the tax aggression of tax practitioners, research ethics, procedural justice, ethical reasoning and ethics education. She has published both nationally and internationally in these areas in journals such as Journal of Business Ethics' and Computers and Education', co-edited Innovative Business School Teaching: Engaging the Millennial Generation' published by Routledge in 2013 and Innovative Business Education Design for 21st Century Learning, published by Springer in 2016. She has secured national and international funding to support her research activities.
Research Interests
Tax Compliance; Tax Aggression; Ethics in Tax Practice; Risk Management in Tax Practice; Tax Policy Making; Research Ethics; Innovation in Higher Education Teaching
Professional Activities
Employment
2022 University of Limerick - Associate Professor of Tax
2015 University of Limerick - Senior Lecturer in Taxation
2011 University of Limerick - Lecturer Above the Bar in Taxation
2004 University of Limerick - Lecturer Below the Bar in Taxation
2002 University of Limerick - Teaching Assistant Accounting
2002 Shannon School of Hotel Management - Lecturer in Accounting and Law
1999 Member , The Irish Accounting and Finance Association (IAFA)
Consultancy
2014 CIOT (Chartered Institute of Taxation in the UK) - Module moderator for their International Taxation (Ireland) paper
2010 CPA Ireland - Module Moderator for both of the CPA tax modules (Tax at Foundation 2 level and the Tax elective at Professional level)
Education
2010 University of Sheffield - PhD
2005 International Teachers Programme - Diploma - International Teachers Programme
1996 University College Dublin - M.A.
1995 University of Limerick - B.A.
Research Collaborators
International teaching roles in 2016, 2018 & 2019 - Outgoing Visitor - Hogeschool Gent -Belgium -2016, 2018 & 2019
American Accounting Association - Outgoing Visitor -USA -Member of Global Engagement Committee 2019
Open University Business School - External Examiner -England -External Examiner for Undergraduate Programmes
Prof. Neil Buchanan - Host Incoming Visitor -USA -Date 22nd October 2019. Neil H. Buchanan, an economist and legal scholar, holds the James J. Freeland Eminent Scholar Chair in Taxation at the University of Florida's Levin College of Law. His research addresses economic and philosophical aspects of justice between generations, and he is particularly interested in policies that affect budget deficits, the national debt, health care costs, and Social Security." His faculty web page at Florida is: https://www.law.ufl.edu/faculty/neil-buchanan
Tax Research Network ( T R N) - International Collaboration Type -England -Member of the Steering Committee of TRN
Liepaja University - Outgoing Visitor -Latvia -International Teaching week March 2020
Dr. Rodrigo Ormeno Perez - Sabbatical - Universidad de Chile -Chile
Encouraging Ethical Tax Compliance Behaviour: The Role of the Tax Practitioner in Enhancing Tax Justice
Doyle, E. (2023) Encouraging Ethical Tax Compliance Behaviour: The Role of the Tax Practitioner in Enhancing Tax Justice.
Law and Contemporary Problems
Ethical reasoning in tax practice: Law or is there more?
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
Ethical Reasoning in Tax Practice: Law or is there More?
Doyle, E., Frecknall-Hughes, J., Summer, B. (2021) Ethical Reasoning in Tax Practice: Law or is there More?.
Journal of International Accounting, Auditing and Taxation
Assessment Co-Creation: An Exploratory Analysis of Opportunities and Challenges based on Student and Instructor Perspectives.
Buckley, P., Doyle E., Whelan, J. (2018) Assessment Co-Creation: An Exploratory Analysis of Opportunities and Challenges based on Student and Instructor Perspectives. .
Teaching In Higher Education
An Examination of Ethical Influences on the Work of Tax Practitioners
Frecknall-Hughes, J., Moizer, P., Doyle, E., & Summers, B. (2016) An Examination of Ethical Influences on the Work of Tax Practitioners.
Journal Of Business Ethics
Using web-based collaborative forecasting to enhance information literacy and disciplinary knowledge
Buckley, P. and Doyle, E. (2015) Using web-based collaborative forecasting to enhance information literacy and disciplinary knowledge.
Interactive Learning Environments :1574-1589
Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size
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 :623-641
Research Ethics in a Business School Context: The Establishment of a Review Committee and the Primary Issues of Concern
Doyle, E., Mullins, M., Cunningham, M. (2010) Research Ethics in a Business School Context: The Establishment of a Review Committee and the Primary Issues of Concern.
Journal Of Academic Ethics :43-66
Linking Ethics and Risk Management in Taxation: Evidence from an Exploratory Study in Ireland and the UK
Doyle, EM; Hughes, JF; Glaister, KW (2009) Linking Ethics and Risk Management in Taxation: Evidence from an Exploratory Study in Ireland and the UK.
Journal Of Business Ethics :177-198
Research Methods in Taxation: Developing the Defining Issues Test (DIT) for a Tax-Specific Scenario
Doyle, E; Frecknall-Hughes, J; Summers, B (2009) Research Methods in Taxation: Developing the Defining Issues Test (DIT) for a Tax-Specific Scenario.
Journal Of Business Ethics :35-52
Procedural Justice Principles and Tax Compliance in Ireland: A Preliminary Exploration in the Context of Reminder Letters
Doyle, E; Gallery, K; Coyle, M (2009) Procedural Justice Principles and Tax Compliance in Ireland: A Preliminary Exploration in the Context of Reminder Letters.
Journal Of Finance And Management In Public Services :49-62
Death and Taxes: An Examination of Succession and Taxation Planning for Family Businesses in Ireland
Doyle, E; Birdthistle, N; Godwin, A (2008) Death and Taxes: An Examination of Succession and Taxation Planning for Family Businesses in Ireland.
Irish Business Journal :24-37
Tax Aggression among Tax Professionals: The Case of South Africa
Killian, S., Doyle, E. (2005) Tax Aggression among Tax Professionals: The Case of South Africa.
Journal Of Accounting, Ethics And Public Policy :159-189
This author has not written any publications of this type yet.
Book Chapters
2021
Tax compliance theories and fiduciary taxes Do the shoes fit?
Doyle, E;Keegan, B;Reeves, E (2021) Tax compliance theories and fiduciary taxes Do the shoes fit?.
ABINGDON : ROUTLEDGE BEHAVIOURAL PUBLIC FINANCE :222-232
Doyle, Elaine (2014) Introduction to Ethical Citizenship.
New York : Routledge Innovative Business School Teaching: Engaging the Millennial Generation :153-157
Buckley P.; Carroll C.; Doyle E. (2014) Conclusion.
New York : Routledge Innovative Business School Teaching: Engaging the Millennial Generation :200-206
Moral Reasoning in Tax Practice: The Development of an Assessment Instrument
Doyle, E., Frecknall Hughes, J., Summers, B. (2012) Moral Reasoning in Tax Practice: The Development of an Assessment Instrument.
London : Routledge Taxation: A Fieldwork Research Handbook :59-71
Doyle, E., Frecknall Hughes, J., Glaister, K. (2012) Ethics in Tax Practice: An Exploratory Analysis.
London : Routledge Taxation: A Fieldwork Research Handbook :152-161
68th International Institute of Public Finance Annual Congress: Rethinking to Role of the State: Responses to Recent Challenges
Doyle, E., Frecknall-Hughes, J. & Summers, B. (2011) 68th International Institute of Public Finance Annual Congress: Rethinking to Role of the State: Responses to Recent Challenges.
The Institute of Public Finance Conference: The Shadow Economy, Tax Evasion and Money Laundering Conference
Doyle, E., Frecknall-Hughes, J. & Summers, B. (2011) The Institute of Public Finance Conference: The Shadow Economy, Tax Evasion and Money Laundering Conference.
This author has not written any publications of this type yet.
Published Reports
2021
The Potential Role of Tax Practitioners in Enhancing Tax Compliance
Doyle, E. (2021) The Potential Role of Tax Practitioners in Enhancing Tax Compliance.
www.VIRTEU.com : VIRTEU (VAT Fraud: Interdisciplinary Research on Tax Crimes in the European Union)
