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 Teaching

Professional Activities


  • 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


  • 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


  • 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,


  • 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)


  • 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)


  • 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:
  • 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


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


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Book Chapters



Doyle, E.;Buckley, P.;Carroll, C.; (2014) Introduction. New York : Routledge Innovative Business School Teaching: Engaging the Millennial Generation



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


Introduction to Ethical Citizenship

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

Edited Books

Other Journals


Game On

Buckley, P. & Doyle, E. (2020) Game On. Dublin : Chartered Accountants Ireland Accountancy Ireland


Death and Taxes

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

Conference Publications

Conference Contributions

Published Reports


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

Book Reviews

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Other Publications