Fields of Specialization:
tax administration; compliance costs; tax preparers; tax compliance
Ph.D., Indiana University – Bloomington, Kelley School of Business, Accounting, 1997
Master of Commerce, University of Canterbury, Accounting, 1987 (Honours)
Bachelor of Commerce, University of Canterbury, 1985
Manuscripts currently under consideration
“Corporate Social Responsibility and Tax Avoidance” (with Gregory Morris), Revise and Resubmit received from Accounting Forum, June 2011.
“Companies and Taxes in the UK: Actors, Actions, Consequences” (with Kevin Holland and Pernill van der Rijt), submitted to Accounting and Business Research, June 2011.
“The Market for Corporate Tax Knowledge”, (with Kevin Holland and Pernill van der Rijt), Critical Perspectives on Accounting, 22(1), 2011, 39-52.
“La Administracion de los Sistemas Tributarios”, Papeles de Economía Española, 125/126, 2010, 339-348.
“Statistical Fraud Detection in a Commercial Lobster Fishery”, (with Scott Graham and David Paton), New Zealand Journal of Marine and Freshwater Research, Vol. 43, 2009, 457-463.
“Resisting Framing Effects: The importance of prior attitude on Estate Tax preferences” Journal of the American Taxation Association (with Peggy Hite and Darius Fatemi), Vol. 30 (1), 2008, 101-121.
“VAT and GST: A comparative review of tax audits in Australia and in the U.K.” (with Ann Hansford, Jacqui McManus and Mike Walpole) British Tax Review, 2007, No 1, 87-95.
“Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors”, (with Peggy Hite, Simon James, Marika Toumi), Contemporary Accounting Research, Vol. 24 (1), 2007, pp. 171-194.
[Cited in the 2009 Accounting Horizons report by the American Accounting Association’s Research Impact Task Force “The Impact of Academic Accounting Research on Professional Practice, Vol. 23(4), pp. 411-456].
“Framing Effects and Risk Perception: The effect of prior performance presentation format on investment fund choice” (with Steve Diacon) Journal of Economic Psychology, Vol. 28, 2007, pp. 31-52.
“The Determinants of Malaysian Land Taxpayers’ Compliance Attitudes” (with Ron Hodges and Nor Aziah Abdul Manaf). eJournal of Tax Research, Vol. 3 (2), 2005, pp. 146-161.
“The UK Climate Change Levy: Good intentions but potentially damaging to business” (with Ann Hansford and Therese Woodward), Corporate Social Responsibility and Environment Management, Vol. 11, 2004, pp. 196-210.
“Factors Affecting the Costs of VAT Compliance for Small and Medium Sized Enterprises”, (with Ann Hansford and Carole Howorth), Environment and Planning C: Government and Policy, Vol. 21, No. 4, August 2003, pp. 479-492.
“Framing, Gender and Tax Compliance”, (with Peggy Hite), Journal of Economic Psychology, Vol. 24, No. 4, August 2003, pp. 517-533.
“The Effects of Attribute Framing and Political Party Affiliation on Taxpayer Preference”, (with Peggy Hite), eJournal of Tax Research, Vol. 1, No. 1, 2003, pp. 5-18.
“The Political Economy of Compensating for the Regressivity of Value-Added Taxes in New Zealand, Singapore and Australia”, (with Eng-Hin Poh and Jeff Pope). Manuscript accepted by New Zealand Journal of Taxation Law & Policy, Vol. 9, No. 3, pp. 267-286.
“Tax Practitioner Credentials and the Incidence of IRS Audit Adjustments”, (with Peggy Hite), Accounting Horizons, March 2003, Vol. 17 (1), pp. 1-14. [Cited in the 2009 Accounting Horizons report by the American Accounting Association’s Research Impact Task Force “The Impact of Academic Accounting Research on Professional Practice, Vol. 23(4), pp. 411-456].
“Tax Auditing under Self-Assessment: Survey evidence from the UK”, (with Ann Hansford) New Zealand Journal of Taxation Law & Policy, March 2003, Vol. 9, pp. 171-183.
“The Compliance Burden of VAT: Survey evidence from the U.K”, (with Ann Hansford), Australian Tax Forum, Vol. 17, No. 4, 2002, pp. 367-385.
“Best Practice in Tax Administration”, (with Ann Hansford), Public Money & Management, Vol. 22, No. 1, 2002, pp. 5-6.
“Tax Education in the United States”, (with Peggy Hite), Accounting Education: An International Journal, Vol. 10, No. 1, March 2001, pp. 3-13. [Reprinted in S. James, Taxation: Critical Perspectives on the World Economy, New York: Routledge, 2002, pp. 352-364].
“Using Persuasive Communications to Increase Tax Compliance: What experimental research has (and has not) told us”, Australian Tax Forum, Vol. 15, No. 3, 2000, pp. 227-242.
“More Tax Evasion Research Required in New Millennium”, Crime, Law and Social Change, Vol. 31, No. 2, 1999, pp. 91-104.
“Gender Differences in Tax Compliance”, Asian-Pacific Journal of Taxation, Vol. 3 No. 2, Summer 1999, pp. 73-89. [Reprinted in S. James, Taxation: Critical Perspectives on the World Economy, New York: Routledge, 2002, pp. 125-139].
“Economic Determinants of Tax Compliance Costs under a Value Added Tax System”, Advances in Taxation, Vol. 10, 1998, pp. 129-144.
“Characteristics of Tax Evasion in New Zealand”, (with Steve Kaplan and Lori Fuller), Accounting and Finance, Vol. 34, No. 2, November 1994, pp. 79‑93.
“The Teaching and Assessment of Tax and Auditing Papers: A survey of Australian and New Zealand courses”, (with Ann Neale), Accounting Forum, Vol. 17, No. 1, June 1993, pp. 59‑75.
“The Effect of Different Sanction Communications on Hypothetical Taxpayer Compliance: Policy Implications from New Zealand”, (with Steve Kaplan), Public Finance/Finances Publiques, Vol. 47, No. 1, 1992, pp. 45‑60.
“The New Zealand Tax Reform Programme 1984‑1991: Towards Tax Harmonization with Australia?”, Accounting Forum, June 1992, Vol. 16, No. 1, pp. 10‑30.
“Financial Ratio Reporting by the Print Media: A Note”, (with Don McNickle and John Walsh), Accounting Forum, June 1991, Vol. 15, No. 1, pp. 61‑78.
“Blending Economic Deterrence and Fiscal Psychology Models in the Design of Responses to Tax Evasion: The New Zealand Experience”, (with Jan Bebbington), Journal of Economic Psychology, June 1991, Vol. 12, No. 2, pp. 299‑324.
“Increasing Voluntary Compliance: The Case of Tax Amnesties”, Australian Tax Forum, Vol. 6, No. 4, 1989, pp. 509‑523.