Biography

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
  • 2001 Ernst and Young - Corporation Tax Manager
  • 1996 PricewaterhouseCoopers - Corporation Tax Manager

Award

  • 2021 - Award for Teaching Innovation in IS
  • 2016 - Best Paper Award
  • 2015 - Award for Excellence in Large Group Teaching
  • 2015 - Reimagine Education Bronze Award for Europe
  • 2015 - Teaching Expert Award
  • 2013 - Jennifer Burke Award for Innovation in Teaching and Learning
  • 2013 - Best Paper award - EDiNEB conference 2013
  • 2012 - Best Paper Award - EDiNEB conference 2012
  • 2012 - Jennifer Burke Award for Innovation in Teaching and Learning - shortlisting
  • 2010 - Award for excellence in Large Group Teaching
  • 2010 - National Award for Excellence in Teaching - Shortlisting
  • 2010 - Best Paper Award - American Accounting Association Ethics Conference
  • 2004 - Nomination for Award for excellence in small group teaching

Committee

  • 2021 Head of Department of Accounting and Finance,
  • 2016 KBS Research Committee,
  • 2014 AACSB Accrediation,
  • 2010 Course Board Master of Taxation,
  • 2010 Kemmy Business School Research Ethics Committee,
  • 2010 UL Research Ethics Goverance Committee,
  • 2004 Course Board BA Applied Taxation,

Association

  • 2018 Chair of the Association, Irish Accounting and Finance Association
  • 2017 Conference Chair, Irish Accounting and Finance Association
  • 2017 Member of the Education Committee, Irish Tax Institute
  • 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 Associate Member, Chartered Accountants Ireland (CAI)
  • 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

Peer Reviewed Journals

2023

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

Read more
2022

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

Read more
2021

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

Read more
2019

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. Journal Of Economic Psychology

Read more
2018

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

Read more
2016

Employee voice and silence in auditing firms

Donovan, S., O'Sullivan, M., Doyle, E., Garvey, J. (2016) Employee voice and silence in auditing firms. Employee Relations :563-577

Read more
2016

Gamification and Student Motivation

Buckley, P and Doyle, E. (2016) Gamification and Student Motivation. Interactive Learning Environments :1162-1175

Read more
2016

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

Read more
2015

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

Read more
2015

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. Irish Educational Studies :183-205

Read more
2015

Contemporary Issues in Tax Research (Editorial)

Doyle, E. (2015) Contemporary Issues in Tax Research (Editorial). Accounting, Finance and Governance Review :1-3

Read more
2014

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

Read more
2013

Research Ethics in Teaching and Learning

Doyle, E., Buckley, P. (2013) Research Ethics in Teaching and Learning. Innovations In Education And Teaching International :153-163

Read more
2013

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. Irish Educational Studies :377-393

Read more
2013

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. Journal Of Business Ethics :325-339

Read more
2010

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

Read more
2010

The Irish Experience of Tax Exile: a modern-day anachronism?

Doyle, E (2010) The Irish Experience of Tax Exile: a modern-day anachronism?. Accountancy Business And The Public Interest :1-39

Read more
2010

Establishing a Research Ethics Committee in a Business School: A Chairperson's Perspective

Mullins, M and Doyle, E. (2010) Establishing a Research Ethics Committee in a Business School: A Chairperson's Perspective. Research Ethics :134-142

Read more
2009

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

Read more
2009

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

Read more
2009

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

Read more
2008

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

Read more
2005

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

Read more

Books

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

Read more
2014

Introduction to Ethical Citizenship

Doyle, Elaine (2014) Introduction to Ethical Citizenship. New York : Routledge Innovative Business School Teaching: Engaging the Millennial Generation :153-157

Read more
2014

Conclusion

Buckley P.; Carroll C.; Doyle E. (2014) Conclusion. New York : Routledge Innovative Business School Teaching: Engaging the Millennial Generation :200-206

Read more
2012

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

Read more
2012

Ethics in Tax Practice: An Exploratory Analysis

Doyle, E., Frecknall Hughes, J., Glaister, K. (2012) Ethics in Tax Practice: An Exploratory Analysis. London : Routledge Taxation: A Fieldwork Research Handbook :152-161

Read more

Edited Books

2016

Innovative Business Education Design for 21st Century Learning

(2016) Innovative Business Education Design for 21st Century Learning. New York : Springer

Read more
2014

Innovative Business School Teaching: Engaging the Millennial Generation

(2014) Innovative Business School Teaching: Engaging the Millennial Generation. New York : Routledge

Read more

Other Journals

2009

Tax Dithering is Adding to Our Difficulties

Doyle, E (2009) Tax Dithering is Adding to Our Difficulties. The Irish Times

Read more
2009

It's Time to Tap the Tax Exiles

Doyle, E (2009) It's Time to Tap the Tax Exiles. The Sunday Times

Read more
2008

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. Irish Tax Review :69-74

Read more
2008

Risky Business

Doyle, E (2008) Risky Business. Irish Tax Review :71-76

Read more
2007

Death and Taxes

Doyle, E; Birdthistle, N (2007) Death and Taxes. Accountancy Plus :42-44

Read more

Conference Publications

2021

30th Annual Tax Research Network Conference

Buckley, P., Doyle, E., McCarthy, B., and R. Gillian (2021) 30th Annual Tax Research Network Conference.

Read more
2021

33rd Annual IAFA Conference

Doyle, E., Tuck, P. and B. McCarthy (2021) 33rd Annual IAFA Conference.

Read more
2021

33rd Annual IAFA Conference

Buckley, P., Doyle, E., McCarthy, B., and R. Gilligan, (2021) 33rd Annual IAFA Conference.

Read more
2020

29th Tax research Network Annual Conference

Frecknall-Hughes, J., Doyle, E., Summers, B. (2020) 29th Tax research Network Annual Conference.

Read more
2020

29th Tax Research Network Annual Conference

Doyle, E., Tuck, P. and McCarthy,B. (2020) 29th Tax Research Network Annual Conference.

Read more
2018

SABE/IAREP Conference

Summers, B; Doyle, E; Frecknall-Hughes, J. (2018) SABE/IAREP Conference.

Read more
2017

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.

Read more
2017

30th Annual Irish Accounting and Finance Association Conference

E. Doyle, P. Buckley, J. Whelan (2017) 30th Annual Irish Accounting and Finance Association Conference.

Read more
2017

24th Annual EDiNEB International Conference

E. Doyle, P. Buckley, J. Whelan (2017) 24th Annual EDiNEB International Conference .

Read more
2017

Annual Tax Research Network Conference

B. Keegan, E. Doyle, E. Reeves (2017) Annual Tax Research Network Conference.

Read more
2016

7th Annual Tourism Policy Conference

Doyle, E. (2016) 7th Annual Tourism Policy Conference.

Read more
2016

1st CSEAR Ireland Conference

Hannon, C. and Doyle, E. (2016) 1st CSEAR Ireland Conference.

Read more
2016

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. :82-88

Read more
2016

25th Annual Tax Research Network Conference

Hannon, C. and Doyle, E. (2016) 25th Annual Tax Research Network Conference.

Read more
2016

29th Annual Irish Accounting and Finance Association Conference

Hannon, C. and Doyle, E. (2016) 29th Annual Irish Accounting and Finance Association Conference.

Read more
2016

29th Annual Irish Accounting and Finance Association Conference

Doyle, E. (2016) 29th Annual Irish Accounting and Finance Association Conference.

Read more
2015

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.

Read more
2014

21st International Vincentian Business Ethics Conference (IVBEC)

Frecknall-Hughes, J., Moizer, P., Doyle, E. & Summers, B. (2014) 21st International Vincentian Business Ethics Conference (IVBEC).

Read more
2014

Taxation, Social Norms and Compliance Conference

Doyle, E., Frecknall-Hughes, J. & Summers B. (2014) Taxation, Social Norms and Compliance Conference.

Read more
2014

18th International Symposium on Ethics

Frecknall-Hughes, J., Moizer, P., Doyle, E. & Summers, B. (2014) 18th International Symposium on Ethics.

Read more
2013

26th Annual Accounting and Finance Association Conference

Doyle, E. (2013) 26th Annual Accounting and Finance Association Conference.

Read more
2013

20th EDiNEB International Conference

Doyle, E. (2013) 20th EDiNEB International Conference.

Read more
2013

22nd Annual Tax Research Network Conference

Doyle, E. (2013) 22nd Annual Tax Research Network Conference.

Read more
2012

21st Annual Tax Research Network Conference

Doyle, E., Frecknall-Hughes, J. & Summers B. (2012) 21st Annual Tax Research Network Conference.

Read more
2011

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.

Read more
2011

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.

Read more
2011

20th Annual Tax Research Network Conference

Doyle, E., Frecknall-Hughes, J. & Summers, B. (2011) 20th Annual Tax Research Network Conference.

Read more
2011

18th Annual Conference Promoting Business Ethics

Doyle, E., Frecknall-Hughes, J. & Summers, B. (2011) 18th Annual Conference Promoting Business Ethics.

Read more
2011

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.

Read more
2010

23rd Annual Irish Accounting and Finance Association Conference

Doyle, E., Frecknall-Hughes, J. & Summers, B. (2010) 23rd Annual Irish Accounting and Finance Association Conference.

Read more
2010

American Accounting Association Ethics Symposium

Doyle, E., Frecknall-Hughes, J. & Summers B. (2010) American Accounting Association Ethics Symposium.

Read more
2009

19th Annual Tax Research Network Conference

Doyle, E. Frecknall Hughes, J. Summers, B. (2009) 19th Annual Tax Research Network Conference.

Read more
2009

IRS Research Conference

Doyle, E., Frecknall Hughes, J., Summers, B. (2009) IRS Research Conference.

Read more
2009

American Tax Association 2009 Northeast Regional Meeting

Doyle, E., Frecknall-Hughes, J. & Summers, B. (2009) American Tax Association 2009 Northeast Regional Meeting.

Read more
2009

Society for Judgement and Decision Making Annual Meeting

Doyle, E., Frecknall-Hughes, J. & Summers, B. (2009) Society for Judgement and Decision Making Annual Meeting.

Read more
2008

American Tax Association 2008 Northeast Regional Meeting

Doyle, E. Frecknall Hughes, J. Summers, B. (2008) American Tax Association 2008 Northeast Regional Meeting.

Read more
2008

21st EBEN Annual Conference

Doyle, E. Frecknall Hughes, J. Summers, B. (2008) 21st EBEN Annual Conference.

Read more
2008

Institute of Chartered Accountants in Scotland Research Development Programme

Doyle, E. (2008) Institute of Chartered Accountants in Scotland Research Development Programme.

Read more
2008

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.

Read more
2008

21st Annual Irish Accounting and Finance Association Conference

Doyle, E. Gallery, K., Coyle, M. (2008) 21st Annual Irish Accounting and Finance Association Conference.

Read more
2008

17th Annual Tax Research Network Conference

Doyle, E. Gallery, K. Coyle, M. (2008) 17th Annual Tax Research Network Conference.

Read more
2008

17th Annual Tax research Network Conference

Doyle, E. Frecknall Hughes, J. Summers, B. (2008) 17th Annual Tax research Network Conference.

Read more
2007

Tax Research Network Conference

Doyle, E., Frecknall Hughes, J., Glaister, K. W. (2007) Tax Research Network Conference.

Read more
2007

Kemmy Business School Research Conference

Doyle, E. (2007) Kemmy Business School Research Conference.

Read more
2007

20th Annual Irish Accounting and Finance Association Conference

Doyle, E. (2007) 20th Annual Irish Accounting and Finance Association Conference.

Read more
2005

18th Annual Irish Accounting & Finance Association Conference

Killian, S. and E. Doyle (2005) 18th Annual Irish Accounting & Finance Association Conference. :*-*

Read more
2004

Tax research network annual conference

Killian, S. and E. Doyle (2004) Tax research network annual conference. :*-*

Read more

Conference Contributions

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)

Read more

Editorials

This author has not written any publications of this type yet.

Book Reviews

This author has not written any publications of this type yet.

Other Publications

2018

Tax Avoidance? That would be an ecumenical matter

E. Doyle (2018) Tax Avoidance? That would be an ecumenical matter.

Read more