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Dr. Elaine Doyle

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 Chapter

2020

Tax Compliance Theories and Fiduciary Taxes: Do the Shoes Fit?
Doyle, E; Keegan, B & Reeves, E.
Behavioural Public Finance: Individuals, Society and the State

2014

Conclusion
Buckley P.;Carroll C.;Doyle E.
Innovative Business School Teaching: Engaging The Millennial Generation DOI: 10.4324/9780203113684

2013

Introduction to Ethical Citizenship
Doyle, Elaine
Innovative Business School Teaching: Engaging the Millennial Generation

2012

Moral Reasoning in Tax Practice: The Development of an Assessment Instrument
Doyle, E., Frecknall Hughes, J., Summers, B.
Taxation: A Fieldwork Research Handbook

2012

Ethics in Tax Practice: An Exploratory Analysis
Doyle, E., Frecknall Hughes, J., Glaister, K.
Taxation: A Fieldwork Research Handbook

Conference Publication

2019

Tax Research Network Conference
Doyle, E.; Buckley, P.

2019

32rd IAFA Annual Conference
Doyle, E.; Buckley, P.

2018

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

2018

AERA Annual Conference
Buckley, P., Doyle E.

2017

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

2017

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

2016

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

2016

23rd Annual EDiNEB International Conference
Buckley, P; Doyle, E; Mahoney, A;

2016
2016

21st UKAIS conference
Buckley, P; Doyle, E;

2016

10th European Conference on Game Based Learning
Buckley, P., Doyle, E. & Mahoney, A.

2015

22nd Annual EDiNEB International Conference
Buckley, P; Doyle, E., Doyle, S.

2015

28th Annual Irish Accounting and Finance Association Conference 2015
Donovan, S., O'Sullivan, M., Doyle, E., Garvey, J.

2014
2014

23rd Annual Tax Research Network Conference
Keegan, B., Doyle, E. & Reeves, E.

2014

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

2014

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

2014
2014

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

2012

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

2012
2011
2011

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

2011

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

2010

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

2010

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

2009

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

2009

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

2009

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

2009

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

2008

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

2008

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

2008

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

2008

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

2007

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

2004

Tax research network annual conference
Killian, S. and E. Doyle

Edited Book

Other Journal

2020

Artificial Intelligence and the Future of the Profession
Buckley, P., Doyle, E. and Gilligan, R.
Accountancy Ireland

2020

Innovative Tools and Techniques in Accounting Education
Healy, M., McBride, H., Doyle, E., Buckley, P., Farrell, M.
Accountancy Ireland

2020

Game On
Buckley, P. & Doyle, E.
Accountancy Ireland

2009

It's Time to Tap the Tax Exiles
Doyle, E
The Sunday Times

2009
2008

Examining Succession and Tax Planning in Family Businesses in Ireland
Doyle, E; Birdthistle, N; Godwin, A
Irish Tax Review

2008

Risky Business
Doyle, E
Irish Tax Review

2007

Death and Taxes
Doyle, E; Birdthistle, N
Accountancy Plus

Other Publication

Peer Reviewed Journal

2020

The impact of content co-creation on academic achievement
Doyle E.;Buckley P.;McCarthy B.
Assessment and Evaluation in Higher Education DOI: 10.1080/02602938.2020.1782832

2020

Even Accountants don't Dream in PowerPoint and T-accounts
Healy, M., McBride, H., Doyle, E., Buckley, P., Farrell, M.
Accounting, Finance and Governance Review

2020

The Impact of Content Co-Creation on Academic Achievement
Doyle, E., Buckley, P., McCarthy, B.
Assessment & Evaluation in Higher Education DOI: https://doi.org/10.1080/02602938.2020.1782832

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.
Journal Of Economic Psychology DOI: 10.1016/j.joep.2019.102191

2017

Game on student' perceptions of gamified learning
Buckley P.;Doyle E.;Doyle S.
Educational Technology & Society

2017

Game On! Students' Perceptions of Gamified Learning
Buckley, P,Doyle, E,Doyle, S
Educational Technology & Society

2016

Gamification and Student Motivation
Buckley, P and Doyle, E.
Interactive Learning Environments DOI: 10.1080/10494820.2014.964263

2016

An Examination of Ethical Influences on the Work of Tax Practitioners
Frecknall-Hughes, J., Moizer, P., Doyle, E., & Summers, B.
Journal Of Business Ethics DOI: 10.1007/s10551-016-3037-6

2016

Employee voice and silence in auditing firms
Donovan, S,O'Sullivan, M,Doyle, E,Garvey, J
Employee Relations DOI: 10.1108/ER-05-2015-0078

2015

Contemporary Issues in Tax Research (Editorial)
Doyle, E.
Accounting, Finance and Governance Review

2014

Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size
Doyle, E; Frecknall-Hughes, J; Summers, B
Journal Of Business Ethics DOI: 10.1007/s10551-013-1780-5

2013

Research Ethics in Teaching and Learning
Doyle, E., Buckley, P.
Innovations In Education And Teaching International DOI: 10.1080/14703297.2013.774137

2013

An Empirical Analysis of the Ethical Reasoning of Tax Practitioners
Doyle, E,Hughes, JF,Summers, B
Journal Of Business Ethics DOI: 10.1007/s10551-012-1347-x

2013

The Impact of Education Level and Type on Moral Reasoning
Doyle, E.; O'Flaherty, J.
Irish Educational Studies DOI: 10.1080/03323315.2013.823273

2010

The Irish Experience of Tax Exile: a modern-day anachronism?
Doyle, E
Accountancy Business And The Public Interest

2009

Procedural Justice Principles and Tax Compliance in Ireland: A Preliminary Exploration in the Context of Reminder Letters
Doyle, E; Gallery, K; Coyle, M
Journal Of Finance And Management In Public Services

2005

Tax Aggression among Tax Professionals: The Case of South Africa
Killian, S., Doyle, E.
Journal Of Accounting, Ethics And Public Policy