Dr. Elaine Doyle
Biography
Prof. Elaine Doyle is a Professor in taxation in the Kemmy Business School, University of Limerick in Ireland. 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, Tax policy making, 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 TeachingProfessional 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
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 moreArtificial Intelligence and the Tax Practitioner
Buckley, P., Doyle, E., McCarthy, B., Gilligan, R. (2022) Artificial Intelligence and the Tax Practitioner. Journal of Tax Administration
Read moreENCOURAGING ETHICAL TAX COMPLIANCE BEHAVIOUR: THE ROLE OF THE TAX PRACTITIONER IN ENHANCING TAX JUSTICE
Doyle E. (2022) ENCOURAGING ETHICAL TAX COMPLIANCE BEHAVIOUR: THE ROLE OF THE TAX PRACTITIONER IN ENHANCING TAX JUSTICE. Law and Contemporary Problems :137-157
Read moreEthical 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 moreEven Accountants don't Dream in PowerPoint and T-accounts
Healy, M., McBride, H., Doyle, E., Buckley, P., Farrell, M. (2020) Even Accountants don't Dream in PowerPoint and T-accounts. Accounting, Finance and Governance Review :1-6
Read moreThe impact of co-creation: an analysis of the effectiveness of student authored multiple choice questions on achievement of learning outcomes
Doyle E.; Buckley P. (2020) The impact of co-creation: an analysis of the effectiveness of student authored multiple choice questions on achievement of learning outcomes. Interactive Learning Environments
Read more
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
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
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Evidencing the Forecasting Performance of Predication Markets: An Empirical Comparative Study
Buckley, P., Doyle, E. (2017) Evidencing the Forecasting Performance of Predication Markets: An Empirical Comparative Study. Journal of Prediction Markets
Read moreGame on student' perceptions of gamified learning
Buckley P.;Doyle E.;Doyle S. (2017) Game on student' perceptions of gamified learning. Educational Technology & Society :1-10
Read moreIndividualising Gamification: An Investigation of the Impact of Learning Styles and Personality Traits on the Efficacy of Gamification using a Prediction Market
Buckley, P and Doyle, E. (2017) Individualising Gamification: An Investigation of the Impact of Learning Styles and Personality Traits on the Efficacy of Gamification using a Prediction Market. Computers & Education :43-55
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Contemporary Issues in Tax Research (Editorial)
Doyle, E. (2015) Contemporary Issues in Tax Research (Editorial). Accounting, Finance and Governance Review :1-3
Read moreEstablishing 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 moreThe 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 moreResearch 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
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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
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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 moreDeath 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 moreTax 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 moreBooks
Book Chapters
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 moreIntroduction to Ethical Citizenship
Doyle, Elaine (2014) Introduction to Ethical Citizenship. New York : Routledge Innovative Business School Teaching: Engaging the Millennial Generation :153-157
Read moreMoral 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 moreEthics 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 moreEdited Books
Innovative Business Education Design for 21st Century Learning
(2016) Innovative Business Education Design for 21st Century Learning. New York : Springer
Read moreInnovative Business School Teaching: Engaging the Millennial Generation
(2014) Innovative Business School Teaching: Engaging the Millennial Generation. New York : Routledge
Read moreOther Journals
Innovative Tools and Techniques in Accounting Education
Healy, M., McBride, H., Doyle, E., Buckley, P., Farrell, M. (2020) Innovative Tools and Techniques in Accounting Education. Accountancy Ireland
Read moreArtificial Intelligence and the Future of the Profession
Buckley, P., Doyle, E. and Gilligan, R. (2020) Artificial Intelligence and the Future of the Profession. Dublin Accountancy Ireland
Read moreGame On
Buckley, P. & Doyle, E. (2020) Game On. Dublin : Chartered Accountants Ireland Accountancy Ireland
Read moreIt's Time to Tap the Tax Exiles
Doyle, E (2009) It's Time to Tap the Tax Exiles. The Sunday Times
Read moreTax Dithering is Adding to Our Difficulties
Doyle, E (2009) Tax Dithering is Adding to Our Difficulties. The Irish Times
Read moreExamining 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 moreConference Publications
30th Annual Tax Research Network Conference
Buckley, P., Doyle, E., McCarthy, B., and R. Gillian (2021) 30th Annual Tax Research Network Conference.
Read more33rd Annual IAFA Conference
Doyle, E., Tuck, P. and B. McCarthy (2021) 33rd Annual IAFA Conference.
Read more33rd Annual IAFA Conference
Buckley, P., Doyle, E., McCarthy, B., and R. Gilligan, (2021) 33rd Annual IAFA Conference.
Read more29th Tax research Network Annual Conference
Frecknall-Hughes, J., Doyle, E., Summers, B. (2020) 29th Tax research Network Annual Conference.
Read more29th Tax Research Network Annual Conference
Doyle, E., Tuck, P. and McCarthy,B. (2020) 29th Tax Research Network Annual Conference.
Read moreTax Research Network Conference
Doyle, E.; Buckley, P. (2019) Tax Research Network Conference.
Read moreSABE/IAREP Conference
Summers, B; Doyle, E; Frecknall-Hughes, J. (2018) SABE/IAREP Conference.
Read more30th Annual Irish Accounting and Finance Association Conference
E. Doyle, P. Buckley, J. Whelan (2017) 30th Annual Irish Accounting and Finance Association Conference.
Read more24th Annual EDiNEB International Conference
E. Doyle, P. Buckley, J. Whelan (2017) 24th Annual EDiNEB International Conference .
Read moreAnnual Tax Research Network Conference
B. Keegan, E. Doyle, E. Reeves (2017) Annual Tax Research Network Conference.
Read moreAnnual 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 moreBritish Accounting & Finance Association Accounting Education SIG Annual Conference
Buckley, P; Doyle, E; Mahoney, A; (2016) British Accounting & Finance Association Accounting Education SIG Annual Conference.
Read more7th Annual Tourism Policy Conference
Doyle, E. (2016) 7th Annual Tourism Policy Conference.
Read more1st CSEAR Ireland Conference
Hannon, C. and Doyle, E. (2016) 1st CSEAR Ireland Conference.
Read more25th Annual Tax Research Network Conference
Hannon, C. and Doyle, E. (2016) 25th Annual Tax Research Network Conference.
Read more29th Annual Irish Accounting and Finance Association Conference
Hannon, C. and Doyle, E. (2016) 29th Annual Irish Accounting and Finance Association Conference.
Read moreProceedings 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.
Read more29th Annual Irish Accounting and Finance Association Conference
Doyle, E. (2016) 29th Annual Irish Accounting and Finance Association Conference.
Read moreProceedings 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 more10th European Conference on Game Based Learning
Buckley, P., Doyle, E. & Mahoney, A. (2016) 10th European Conference on Game Based Learning.
Read more23rd Annual EDiNEB International Conference
Buckley, P; Doyle, E; Mahoney, A; (2016) 23rd Annual EDiNEB International Conference.
Read more28th 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 more28th Annual Irish Accounting and Finance Association Conference
Buckley, P., Doyle, E., Doyle, S. (2015) 28th Annual Irish Accounting and Finance Association Conference.
Read more22nd Annual EDiNEB International Conference
Buckley, P; Doyle, E., Doyle, S. (2015) 22nd Annual EDiNEB International Conference.
Read more21st annual EDiNEB International Conference
Buckley, P.; Doyle, E. (2014) 21st annual EDiNEB International Conference.
Read more21st annual EDiNEB International Conference
Doyle, E.; Buckley, P. (2014) 21st annual EDiNEB International Conference.
Read more27th Annual Irish Accounting and Finance Association Conference
Doyle, E.; Buckley, P. (2014) 27th Annual Irish Accounting and Finance Association Conference.
Read moreTaxation, Social Norms and Compliance Conference
Doyle, E., Frecknall-Hughes, J. & Summers B. (2014) Taxation, Social Norms and Compliance Conference.
Read more18th International Symposium on Ethics
Frecknall-Hughes, J., Moizer, P., Doyle, E. & Summers, B. (2014) 18th International Symposium on Ethics.
Read more23rd Annual Tax Research Network Conference
Keegan, B., Doyle, E. & Reeves, E. (2014) 23rd Annual Tax Research Network Conference.
Read more21st International Vincentian Business Ethics Conference (IVBEC)
Frecknall-Hughes, J., Moizer, P., Doyle, E. & Summers, B. (2014) 21st International Vincentian Business Ethics Conference (IVBEC).
Read more20th annual EDiNEB International Conference 2013
Buckley, P.; Doyle, E. (2013) 20th annual EDiNEB International Conference 2013.
Read more26th Annual Accounting and Finance Association Conference
Doyle, E. (2013) 26th Annual Accounting and Finance Association Conference.
Read more20th EDiNEB International Conference
Doyle, E. (2013) 20th EDiNEB International Conference.
Read more22nd Annual Tax Research Network Conference
Doyle, E. (2013) 22nd Annual Tax Research Network Conference.
Read more19th annual EDINEB International Conference
Buckley, P.; Doyle, E. (2012) 19th annual EDINEB International Conference.
Read more21st Annual Tax Research Network Conference
Doyle, E., Frecknall-Hughes, J. & Summers B. (2012) 21st Annual Tax Research Network Conference.
Read more68th 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 more20th Annual Tax Research Network Conference
Doyle, E., Frecknall-Hughes, J. & Summers, B. (2011) 20th Annual Tax Research Network Conference.
Read more18th Annual Conference Promoting Business Ethics
Doyle, E., Frecknall-Hughes, J. & Summers, B. (2011) 18th Annual Conference Promoting Business Ethics.
Read moreThe 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 more23rd 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 more23rd Annual Irish Accounting and Finance Association Conference
Doyle, E., Frecknall-Hughes, J. & Summers, B. (2010) 23rd Annual Irish Accounting and Finance Association Conference.
Read moreAmerican Accounting Association Ethics Symposium
Doyle, E., Frecknall-Hughes, J. & Summers B. (2010) American Accounting Association Ethics Symposium.
Read moreAmerican Tax Association 2009 Northeast Regional Meeting
Doyle, E., Frecknall-Hughes, J. & Summers, B. (2009) American Tax Association 2009 Northeast Regional Meeting.
Read more19th Annual Tax Research Network Conference
Doyle, E. Frecknall Hughes, J. Summers, B. (2009) 19th Annual Tax Research Network Conference.
Read moreSociety for Judgement and Decision Making Annual Meeting
Doyle, E., Frecknall-Hughes, J. & Summers, B. (2009) Society for Judgement and Decision Making Annual Meeting.
Read moreIRS Research Conference
Doyle, E., Frecknall Hughes, J., Summers, B. (2009) IRS Research Conference.
Read more17th Annual Tax Research Network Conference
Doyle, E. Gallery, K. Coyle, M. (2008) 17th Annual Tax Research Network Conference.
Read more17th Annual Tax research Network Conference
Doyle, E. Frecknall Hughes, J. Summers, B. (2008) 17th Annual Tax research Network Conference.
Read moreAmerican Tax Association 2008 Northeast Regional Meeting
Doyle, E. Frecknall Hughes, J. Summers, B. (2008) American Tax Association 2008 Northeast Regional Meeting.
Read more21st EBEN Annual Conference
Doyle, E. Frecknall Hughes, J. Summers, B. (2008) 21st EBEN Annual Conference.
Read moreInstitute of Chartered Accountants in Scotland Research Development Programme
Doyle, E. (2008) Institute of Chartered Accountants in Scotland Research Development Programme.
Read moreJournal 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 more21st Annual Irish Accounting and Finance Association Conference
Doyle, E. Gallery, K., Coyle, M. (2008) 21st Annual Irish Accounting and Finance Association Conference.
Read moreKemmy Business School Research Conference
Doyle, E. (2007) Kemmy Business School Research Conference.
Read more20th Annual Irish Accounting and Finance Association Conference
Doyle, E. (2007) 20th Annual Irish Accounting and Finance Association Conference.
Read moreTax Research Network Conference
Doyle, E., Frecknall Hughes, J., Glaister, K. W. (2007) Tax Research Network Conference.
Read more18th Annual Irish Accounting & Finance Association Conference
Killian, S. and E. Doyle (2005) 18th Annual Irish Accounting & Finance Association Conference. :*-*
Read moreTax research network annual conference
Killian, S. and E. Doyle (2004) Tax research network annual conference. :*-*
Read moreConference Contributions
Published Reports
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 moreEditorials
Book Reviews
Other Publications
Tax Avoidance? That would be an ecumenical matter
E. Doyle (2018) Tax Avoidance? That would be an ecumenical matter.
Read more