Biography
Dr. Elaine Doyle lectures in taxation in the Kemmy Business School, University of Limerick in Ireland. 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) and The Wharton/QS Stars Bronze award for Europe (2015). 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 is currently chair of the Irish Accounting and Finance Association (2018-2020). 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; Procedural Justice; Research Ethics; Innovation in Higher Education Teaching
Teaching Interests
Dr. Elaine Doyle lectures primarily in the area of taxation in the Kemmy Business School, University of Limerick in Ireland. After completing a Masters in Accounting at the Smurfit Business School in UCD, training as a chartered accountant and completing her professional taxation qualification, she spent six years working as a tax accountant before joining the UL faculty in 2002. She completed a PhD in moral reasoning in a tax context through the University of Sheffield in the UK in 2010. She designed and was the course director for the Master of Taxation program from 2011 until September 2014. She served as the Chair of the Kemmy Business School Research Ethics Committee from 2009 until 2013 and was Director of AACSB accrediation for the academic year 2014/15. She was awarded the University of Limerick's Teaching Excellence award in 2010 and again in 2015. In 2012 she spent 3 months as an International Research Scholar with the Open University Business School in Milton Keynes, UK. 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 Innovations in Education and Teaching International' and has secured national and international funding to support her research activities.
Professional Activities
Association
- 2018 Chair of the Association, Irish Accounting and Finance Association
- 2017 Member of the Education Committee, Irish Tax Institute
- 2017 Conference Chair, Irish Accounting and Finance Association
- 2015 Member of the Academic Advisory Board, CPA Ireland
- 2014 Module moderator for International Tax (Ireland) paper, CIOT (Chartered Institute of Taxation) UK
- 2011 Module moderator for all tax modules, CPA Ireland
- 1999 Associate Member, The Irish Taxation Institute (ITI)
- 1999 Member , The Irish Accounting and Finance Association (IAFA)
- 1999 Associate Member, Chartered Accountants Ireland (CAI)
Committee
- 2016 KBS Research Committee,
- 2014 AACSB Accrediation,
- 2010 Kemmy Business School Research Ethics Committee,
- 2010 UL Research Ethics Goverance Committee,
- 2010 Course Board Master of Taxation,
- 2004 Course Board BA Applied Taxation,
Award
- 2016 - Best Paper Award
- 2015 - Teaching Expert Award
- 2015 - Reimagine Education Bronze Award for Europe
- 2015 - Award for Excellence in Large Group Teaching
- 2013 - Jennifer Burke Award for Innovation in Teaching and Learning
- 2013 - Best Paper award - EDiNEB conference 2013
- 2012 - Jennifer Burke Award for Innovation in Teaching and Learning - shortlisting
- 2012 - Best Paper Award - EDiNEB conference 2012
- 2010 - Best Paper Award - American Accounting Association Ethics Conference
- 2010 - National Award for Excellence in Teaching - Shortlisting
- 2010 - Award for excellence in Large Group Teaching
- 2004 - Nomination for Award for excellence in small group teaching
Employment
- 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 Shannon School of Hotel Management - Lecturer in Accounting and Law
- 2002 University of Limerick - Teaching Assistant Accounting
- 2001 Ernst and Young - Corporation Tax Manager
- 1996 PricewaterhouseCoopers - Corporation Tax Manager
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.
Other
- Doyle, E., 2018, Ethical Reasoning in Tax practice A Matter of Law? presented at The Journal of Tax Administration Symposium: The Tax Profession in the Spotlight, London, 26th February 2018.
- Doyle, E., 2016, Tourism The TaX Factor, presented at the 7th Annual Tourism Policy Workshop, Dromoland Hotel, Clare, Ireland, 16th-18th November 2016.
- Doyle, E., 2015, Ireland's Corporate Tax Strategy, presented at the launch of the Centre for Tax Governance, Birmingham Business School, University of Birmingham, 16th June.
- Doyle, E., J. Frecknall Hughes and B. Summers, 2013, Law or is there more?: Cognitive Moral Development in Tax Practice, Leeds University Business School, Leeds, England, 22nd February.
- Doyle, E., J. Frecknall Hughes and B. Summers, 2012, Law and Order' Moral Reasoning in Tax Practitioners Law, Open University Business School, Milton Keynes, England, 14th June.
- Buckley, P. and E Doyle, 2012, Enabling Active Learning using Prediction Markets, Open University Business School, Milton Keynes, England, 31st May.
- Doyle, E., 2018, How Tax Practitioners Think, Conference on New Regulation of Tax Advisors, University of Gävle, Sweden, 10th & 11th June 2018.
- Doyle, E., 2015, Game On! Students' Perceptions of Gamified Learning, Conference on Digital Game Based Learning in Eada Business School, Barcelona, 29th May 2015.
- Doyle, E., 2014, Educational Interventions to Enhance Moral Reasoning in Tax, The Open University Business School Workshop Using Technology-Based Media in the Disciplines of Finance, Accounting and Economics, Milton Keynes, 9th April.
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
Publications
Book Chapters
Conclusion
Buckley P.;Carroll C.;Doyle E.
(2014)
Conclusion
In Innovative Business School Teaching: Engaging The Millennial Generation;
pp. 200-206
DOI: 10.4324/9780203113684
Introduction to Ethical Citizenship
Doyle, Elaine
(2013)
Introduction to Ethical Citizenship
In Innovative Business School Teaching: Engaging the Millennial Generation;
New York :
Routledge
pp. 153-157
Ethics in Tax Practice: An Exploratory Analysis
Doyle, E., Frecknall Hughes, J., Glaister, K.
(2012)
Ethics in Tax Practice: An Exploratory Analysis
In Taxation: A Fieldwork Research Handbook;
London :
Routledge
pp. 152-161
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
In Taxation: A Fieldwork Research Handbook;
London :
Routledge
pp. 59-71
Edited Books
Innovative Business Education Design for 21st Century Learning
(2016)
Innovative Business Education Design for 21st Century Learning
Daly, P., Reid, K., Buckley, P. Doyle, E.(Ed.)
New York :
Springer
Innovative Business School Teaching: Engaging the Millennial Generation
(2013)
Innovative Business School Teaching: Engaging the Millennial Generation
Doyle, E., Buckley, P & Carroll, C.(Ed.)
New York :
Routledge
Peer Reviewed Journals
Trust and power as determinants of tax compliance across 44 nations
Batrancea L.;Nichita A.;Olsen J.;Kogler C.;Kirchler E.;Hoelzl E.;Weiss A.;Torgler B.;Fooken J.;Fuller J.;Schaffner M.;Banuri S.;Hassanein M.;Alarcón-García G.;Aldemir C.;Apostol O.;Bank Weinberg D.;Batrancea I.;Belianin A.;Bello Gómez F.;Briguglio M.;Dermol V.;Doyle E.;Gcabo R.;Gong B.;Ennya S.;Essel-Anderson A.;Frecknall-Hughes J.;Hasanain A.;Hizen Y.;Huber O.;Kaplanoglou G.;Kudła J.;Lemoine J.;Leurcharusmee S.;Matthiasson T.;Mehta S.;Min S.;Naufal G.;Niskanen M.;Nordblom K.;Öztürk E.;Pacheco L.;Pántya J.;Rapanos V.;Roland-Lévy C.;Roux-Cesar A.;Salamzadeh A.;Savadori L.;Schei V.;Sharma M.;Summers B.;Suriya K.;Tran Q.;Villegas-Palacio C.;Visser M.;Xia C.;Yi S.;Zukauskas S.
(2019)
Trust and power as determinants of tax compliance across 44 nations
In Journal Of Economic Psychology;
DOI: 10.1016/j.joep.2019.102191
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.
In Teaching In Higher Education;
DOI: https://doi.org/10.1080/13562517.2018.1498077
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
In Journal Of Business Ethics;
DOI: 10.1007/s10551-016-3037-6
[ULIR]
Employee voice and silence in auditing firms
Donovan, S,O'Sullivan, M,Doyle, E,Garvey, J
(2016)
Employee voice and silence in auditing firms
In Employee Relations;
pp. 563-577
DOI: 10.1108/ER-05-2015-0078
Gamification and Student Motivation
Buckley, P and Doyle, E.
(2016)
Gamification and Student Motivation
In Interactive Learning Environments;
pp. 1162-1175
DOI: 10.1080/10494820.2014.964263
Contemporary Issues in Tax Research (Editorial)
Doyle, E.
(2015)
Contemporary Issues in Tax Research (Editorial)
In Accounting, Finance and Governance Review;
pp. 1-3
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
In Interactive Learning Environments;
pp. 1574-1589
DOI: 10.1080/10494820.2015.1041399
Taxing Times: An Educational Intervention to Enhance Moral Reasoning in Tax
Doyle, E.
(2015)
Taxing Times: An Educational Intervention to Enhance Moral Reasoning in Tax
In Irish Educational Studies;
pp. 183-205
DOI: 10.1080/03323315.2014.1001202
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
In Journal Of Business Ethics;
pp. 623-641
DOI: 10.1007/s10551-013-1780-5
Making the case for moral development education
O'Flaherty J.;Doyle E.
(2014)
Making the case for moral development education
In Journal Of Further And Higher Education;
pp. 147-162
DOI: 10.1080/0309877X.2012.699519
The Impact of Education Level and Type on Moral Reasoning
Doyle, E.; O'Flaherty, J.
(2013)
The Impact of Education Level and Type on Moral Reasoning
In Irish Educational Studies;
pp. 377-393
DOI: 10.1080/03323315.2013.823273
Research Ethics in Teaching and Learning
Doyle, E., Buckley, P.
(2013)
Research Ethics in Teaching and Learning
In Innovations In Education And Teaching International;
pp. 153-163
DOI: 10.1080/14703297.2013.774137
An Empirical Analysis of the Ethical Reasoning of Tax Practitioners
Doyle, E,Hughes, JF,Summers, B
(2013)
An Empirical Analysis of the Ethical Reasoning of Tax Practitioners
In Journal Of Business Ethics;
pp. 325-339
DOI: 10.1007/s10551-012-1347-x
The Irish Experience of Tax Exile: a modern-day anachronism?
Doyle, E
(2010)
The Irish Experience of Tax Exile: a modern-day anachronism?
In Accountancy Business And The Public Interest;
pp. 1-39
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
In Journal Of Business Ethics;
pp. 177-198
DOI: 10.1007/s10551-008-9842-9
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
In Journal Of Business Ethics;
pp. 35-52
DOI: 10.1007/s10551-009-0101-5
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
In Journal Of Finance And Management In Public Services;
pp. 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
In Irish Business Journal;
pp. 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
In Journal Of Accounting, Ethics And Public Policy;
pp. 159-189
Other Journals
It's Time to Tap the Tax Exiles
Doyle, E
(2009)
It's Time to Tap the Tax Exiles
In The Sunday Times;
Tax Dithering is Adding to Our Difficulties
Doyle, E
(2009)
Tax Dithering is Adding to Our Difficulties
In The Irish Times;
Examining Succession and Tax Planning in Family Businesses in Ireland
Doyle, E; Birdthistle, N; Godwin, A
(2008)
Examining Succession and Tax Planning in Family Businesses in Ireland
In Irish Tax Review;
pp. 69-74
Risky Business
Doyle, E
(2008)
Risky Business
In Irish Tax Review;
pp. 71-76
Death and Taxes
Doyle, E; Birdthistle, N
(2007)
Death and Taxes
In Accountancy Plus;
pp. 42-44
Conference Publications
SABE/IAREP Conference
Summers, B; Doyle, E; Frecknall-Hughes, J.
(2018)
SABE/IAREP Conference
Annual Conference of the Bristish Accounting and Finance Association Accounting Education SIG
E. Doyle, P. Buckley, J. Whelan
(2017)
Annual Conference of the Bristish Accounting and Finance Association Accounting Education SIG
University of South Wales, Cardiff
30th Annual Irish Accounting and Finance Association Conference
E. Doyle, P. Buckley, J. Whelan
(2017)
30th Annual Irish Accounting and Finance Association Conference
Athlone Institute of Technology, Athlone, Ireland
24th Annual EDiNEB International Conference
E. Doyle, P. Buckley, J. Whelan
(2017)
24th Annual EDiNEB International Conference
Utrecht HU University of Applied Sciences, Utrecht, The Netherlands
Annual Tax Research Network Conference
B. Keegan, E. Doyle, E. Reeves
(2017)
Annual Tax Research Network Conference
Bournemouth University, Bournemouth, UK
7th Annual Tourism Policy Conference
Doyle, E.
(2016)
7th Annual Tourism Policy Conference
Dromoland Castle, Clare
Proceedings of the European Conference on Games-based Learning
Buckley P.;Doyle E.;O'Mahoney A.
(2016)
Proceedings of the European Conference on Games-based Learning
pp. 82-88
1st CSEAR Ireland Conference
Hannon, C. and Doyle, E.
(2016)
1st CSEAR Ireland Conference
University of Limerick, Limerick
25th Annual Tax Research Network Conference
Hannon, C. and Doyle, E.
(2016)
25th Annual Tax Research Network Conference
Roehampton University, London
29th Annual Irish Accounting and Finance Association Conference
Hannon, C. and Doyle, E.
(2016)
29th Annual Irish Accounting and Finance Association Conference
Waterford Institute of Technology, Waterford
29th Annual Irish Accounting and Finance Association Conference
Doyle, E.
(2016)
29th Annual Irish Accounting and Finance Association Conference
Waterford Institute of Technology, Waterford
28th Annual Irish Accounting and Finance Association Conference 2015
Donovan, S., O'Sullivan, M., Doyle, E., Garvey, J.
(2015)
28th Annual Irish Accounting and Finance Association Conference 2015
Taxation, Social Norms and Compliance Conference
Doyle, E., Frecknall-Hughes, J. & Summers B.
(2014)
Taxation, Social Norms and Compliance Conference
Centre for Economic Behavior and Institutional Design, Nuremberg, Germany
18th International Symposium on Ethics
Frecknall-Hughes, J., Moizer, P., Doyle, E. & Summers, B.
(2014)
18th International Symposium on Ethics
IESE Business School, University of Navarra, Barcelona, Spain
21st International Vincentian Business Ethics Conference (IVBEC)
Frecknall-Hughes, J., Moizer, P., Doyle, E. & Summers, B.
(2014)
21st International Vincentian Business Ethics Conference (IVBEC)
All Hallows College, Dublin, Ireland
26th Annual Accounting and Finance Association Conference
Doyle, E.
(2013)
26th Annual Accounting and Finance Association Conference
20th EDiNEB International Conference
Doyle, E.
(2013)
20th EDiNEB International Conference
Open University, Milton Keynes, England
22nd Annual Tax Research Network Conference
Doyle, E.
(2013)
22nd Annual Tax Research Network Conference
University of Exeter, England
21st Annual Tax Research Network Conference
Doyle, E., Frecknall-Hughes, J. & Summers B.
(2012)
21st Annual Tax Research Network Conference
18th Annual Conference Promoting Business Ethics
Doyle, E., Frecknall-Hughes, J. & Summers, B.
(2011)
18th Annual Conference Promoting Business Ethics
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
23rd Subjective Probability, Utility and Decision Making (SPUDM) Conference
Doyle, E., Frecknall-Hughes, J. & Summers, B.
(2011)
23rd Subjective Probability, Utility and Decision Making (SPUDM) Conference
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
20th Annual Tax Research Network Conference
Doyle, E., Frecknall-Hughes, J. & Summers, B.
(2011)
20th Annual Tax Research Network Conference
American Accounting Association Ethics Symposium
Doyle, E., Frecknall-Hughes, J. & Summers B.
(2010)
American Accounting Association Ethics Symposium
23rd Annual Irish Accounting and Finance Association Conference
Doyle, E., Frecknall-Hughes, J. & Summers, B.
(2010)
23rd Annual Irish Accounting and Finance Association Conference
19th Annual Tax Research Network Conference
Doyle, E. Frecknall Hughes, J. Summers, B.
(2009)
19th Annual Tax Research Network Conference
IRS Research Conference
Doyle, E., Frecknall Hughes, J., Summers, B.
(2009)
IRS Research Conference
American Tax Association 2009 Northeast Regional Meeting
Doyle, E., Frecknall-Hughes, J. & Summers, B.
(2009)
American Tax Association 2009 Northeast Regional Meeting
Society for Judgement and Decision Making Annual Meeting
Doyle, E., Frecknall-Hughes, J. & Summers, B.
(2009)
Society for Judgement and Decision Making Annual Meeting
21st EBEN Annual Conference
Doyle, E. Frecknall Hughes, J. Summers, B.
(2008)
21st EBEN Annual Conference
Institute of Chartered Accountants in Scotland Research Development Programme
Doyle, E.
(2008)
Institute of Chartered Accountants in Scotland Research Development Programme
17th Annual Tax Research Network Conference
Doyle, E. Gallery, K. Coyle, M.
(2008)
17th Annual Tax Research Network Conference
Journal of Finance and Management in Public Services Annual Conference
Doyle, E., Gallery, K., Coyle, M.
(2008)
Journal of Finance and Management in Public Services Annual Conference
17th Annual Tax research Network Conference
Doyle, E. Frecknall Hughes, J. Summers, B.
(2008)
17th Annual Tax research Network Conference
21st Annual Irish Accounting and Finance Association Conference
Doyle, E. Gallery, K., Coyle, M.
(2008)
21st Annual Irish Accounting and Finance Association Conference
American Tax Association 2008 Northeast Regional Meeting
Doyle, E. Frecknall Hughes, J. Summers, B.
(2008)
American Tax Association 2008 Northeast Regional Meeting
Kemmy Business School Research Conference
Doyle, E.
(2007)
Kemmy Business School Research Conference
20th Annual Irish Accounting and Finance Association Conference
Doyle, E.
(2007)
20th Annual Irish Accounting and Finance Association Conference
Tax Research Network Conference
Doyle, E., Frecknall Hughes, J., Glaister, K. W.
(2007)
Tax Research Network Conference
18th Annual Irish Accounting & Finance Association Conference
Killian, S. and E. Doyle
(2005)
18th Annual Irish Accounting & Finance Association Conference
*(Ed.)
pp. *-*
Tax research network annual conference
Killian, S. and E. Doyle
(2004)
Tax research network annual conference
*(Ed.)
pp. *-*
Conference Contributions
American Educational Research Association Annual Conference
Doyle, E. & O'Flaherty, J.
(2011)
American Educational Research Association Annual Conference
New Orleans, USA
NAIRTL / LIN annual Conference
Doyle. E., & O'Flaherty J.
(2010)
NAIRTL / LIN annual Conference
Dublin, Ireland
Other Publications
Tax Avoidance? That would be an ecumenical matter
E. Doyle
(2018)
Tax Avoidance? That would be an ecumenical matter