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Research methods in taxation history (2016)
Journal Article
Frecknall-Hughes, J. (2016). Research methods in taxation history. Review of behavioral economics, 3(1), 5-20 . https://doi.org/10.1561/105.00000041

This paper is an attempt to consider the research methods used in taxation history, which is an area that has attracted increased academic interest in recent years. The paper looks at the various routes that may provide an entry into studying taxatio... Read More about Research methods in taxation history.

An examination of the ethical influences on the work of tax practitioners (2016)
Journal Article
Frecknall-Hughes, J., Moizer, P., Doyle, E., & Summers, B. (2017). An examination of the ethical influences on the work of tax practitioners. Journal of business ethics, 146(4), 729-745. https://doi.org/10.1007/s10551-016-3037-6

As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners’ work, most typically deontology and consequentialism (although virtue et... Read More about An examination of the ethical influences on the work of tax practitioners.

Towards a general theory of tax practice (2015)
Journal Article
Kirchler, E., & Frecknall-Hughes, J. (2015). Towards a general theory of tax practice. Social & legal studies, 24(2), 289-312. https://doi.org/10.1177/0964663915571787

This article works towards developing a general theory of tax practice by identifying the type of individuals who provide tax services and examining the nature of the fragmented market in which they operate. The empirical studies in the tax practitio... Read More about Towards a general theory of tax practice.

The claim to the tax domain: examining the activities of accountants in the late nineteenth and early twentieth centuries (2014)
Journal Article
Frecknall-Hughes, J. (2014). The claim to the tax domain: examining the activities of accountants in the late nineteenth and early twentieth centuries. Accounting, finance & governance review : the Journal of the Irish Accounting and Finance Association, 21(1/2), 433-59

This paper examines the activities of UK accountants in the late nineteenth and early twentieth centuries. Its aim is to determine the nature of their work in relation to taxation, by looking chiefly at the contemporary evidence provided by The Accou... Read More about The claim to the tax domain: examining the activities of accountants in the late nineteenth and early twentieth centuries.

Ethics in tax practice: A study of the effect of practitioner firm size (2013)
Journal Article
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, 122(4), 623-641. https://doi.org/10.1007/s10551-013-1780-5

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acti... Read More about Ethics in tax practice: A study of the effect of practitioner firm size.


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