Vidatum - Index

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 Teaching

Peer Reviewed Journals

�	Year	Publication
	2022	'ENCOURAGING 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, 85 (4):137-157 [Details]
	2022	'Ethical reasoning in tax practice: Law or is there more?' Doyle E.;Frecknall-Hughes J.;Summers B. (2022) 'Ethical reasoning in tax practice: Law or is there more?'. Journal of International Accounting, Auditing and Taxation, 48 [DOI] [Details]
	2022	'Artificial Intelligence and the Tax Practitioner' Buckley, P., Doyle, E., McCarthy, B., Gilligan, R. (2022) 'Artificial Intelligence and the Tax Practitioner'. Journal of Tax Administration, [Details]
	2020	'Even 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, 26 (1):1-6 [Details]
	2020	'The 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, [DOI] [Details]
	2020	'The impact of content co-creation on academic achievement' Doyle E.;Buckley P.;McCarthy B. (2020) 'The impact of content co-creation on academic achievement'. Assessment and Evaluation in Higher Education, 46 (3):494-507 [DOI] [Details]
	2018	'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, [DOI] [Details]
	2017	'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, [Details]
	2017	'Game on student' perceptions of gamified learning' Buckley P.;Doyle E.;Doyle S. (2017) 'Game on student' perceptions of gamified learning'. Educational Technology & Society, 20 (3):1-10 [ULIR Link] [Details]
	2014	'Making the case for moral development education' O'Flaherty J.;Doyle E. (2014) 'Making the case for moral development education'. Journal Of Further And Higher Education, 38 (2):147-162 [DOI] [Details]
	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.;Alarc�n-Garc�a G.;Aldemir C.;Apostol O.;Bank Weinberg D.;Batrancea I.;Belianin A.;Bello G�mez 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.;Kud�a J.;Lemoine J.;Leurcharusmee S.;Matthiasson T.;Mehta S.;Min S.;Naufal G.;Niskanen M.;Nordblom K.;�zt�rk E.;Pacheco L.;P�ntya J.;Rapanos V.;Roland-L�vy 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, 74 [DOI] [ULIR Link] [Details]
	2017	'Embracing qualitative research: a visual model for nuanced research ethics oversight' Doyle, E,Buckley, P (2017) 'Embracing qualitative research: a visual model for nuanced research ethics oversight'. Qualitative Research, 17 :95-117 [DOI] [Details]
	2016	'An Examination of Ethical Influences on the Work of Tax Practitioners' Frecknall-Hughes, J., Moizer, P., Doyle, E., & Summers, B. (2016) 'An Examination of Ethical Influences on the Work of Tax Practitioners'. Journal Of Business Ethics, [DOI] [ULIR Link] [Details]
	2016	'Employee voice and silence in auditing firms' Donovan, S., O'Sullivan, M., Doyle, E., Garvey, J. (2016) 'Employee voice and silence in auditing firms'. Employee Relations, 38 :563-577 [DOI] [Details]
	2017	'Individualising 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, 106 :43-55 [DOI] [Details]
	2005	'Tax 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, 4 (3):159-189 [ULIR Link] [Details]
	2008	'Death 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, 4 (1):24-37 [Details]
	2009	'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, 8 (1):49-62 [Details]
	2009	'Research Methods in Taxation: Developing the Defining Issues Test (DIT) for a Tax-Specific Scenario' Doyle, E; Frecknall-Hughes, J; Summers, B (2009) 'Research Methods in Taxation: Developing the Defining Issues Test (DIT) for a Tax-Specific Scenario'. Journal Of Business Ethics, 88 (1):35-52 [DOI] [Details]
	2009	'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, 86 (2):177-198 [DOI] [Details]
	2010	'The 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, 9 (1):1-39 [Details]
	2010	'Establishing 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, 6 (4):134-142 [Details]
	2010	'Research 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, 8 :43-66 [DOI] [Details]
	2013	'Research Ethics in Teaching and Learning' Doyle, E., Buckley, P. (2013) 'Research Ethics in Teaching and Learning'. Innovations In Education And Teaching International, 51 (2):153-163 [DOI] [Details]
	2013	'An Empirical Analysis of the Ethical Reasoning of Tax Practitioners' Doyle, E,Hughes, JF,Summers, B (2013) 'An Empirical Analysis of the Ethical Reasoning of Tax Practitioners'. Journal Of Business Ethics, 114 (2):325-339 [DOI] [Details]
	2013	'The Impact of Education Level and Type on Moral Reasoning' Doyle, E.; O'Flaherty, J. (2013) 'The Impact of Education Level and Type on Moral Reasoning'. Irish Educational Studies, 32 (3):377-393 [DOI] [Details]
	2014	'Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size' 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 [DOI] [Details]
	2016	'Gamification and Student Motivation' Buckley, P and Doyle, E. (2016) 'Gamification and Student Motivation'. Interactive Learning Environments, 24 (6):1162-1175 [DOI] [Details]
	2015	'Using web-based collaborative forecasting to enhance information literacy and disciplinary knowledge' Buckley, P. and Doyle, E. (2015) 'Using web-based collaborative forecasting to enhance information literacy and disciplinary knowledge'. Interactive Learning Environments, 24 (7):1574-1589 [DOI] [Details]
	2015	'Taxing Times: An Educational Intervention to Enhance Moral Reasoning in Tax' Doyle, E. (2015) 'Taxing Times: An Educational Intervention to Enhance Moral Reasoning in Tax'. Irish Educational Studies, 34 (2):183-205 [DOI] [Details]
	2015	'Contemporary Issues in Tax Research (Editorial)' Doyle, E. (2015) 'Contemporary Issues in Tax Research (Editorial)'. Accounting, Finance and Governance Review, 21 (1-2):1-3 [Details]

Edited Books

	Year	Publication
	2016	Innovative Business Education Design for 21st Century Learning Daly, P., Reid, K., Buckley, P. Doyle, E (Ed.). (2016) Innovative Business Education Design for 21st Century Learning New York: Springer. [Details]
	2014	Innovative Business School Teaching: Engaging the Millennial Generation Doyle, E., Buckley, P & Carroll, C (Ed.). (2014) Innovative Business School Teaching: Engaging the Millennial Generation New York: Routledge. [Details]

Published Reports

	Year	Publication
	2021	The Potential Role of Tax Practitioners in Enhancing Tax Compliance. Doyle, E. (2021) The Potential Role of Tax Practitioners in Enhancing Tax Compliance. VIRTEU (VAT Fraud: Interdisciplinary Research on Tax Crimes in the European Union), www.VIRTEU.com. [Details]

Book Chapters

�	Year	Publication
	2021	'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?' In: BEHAVIOURAL PUBLIC FINANCE. ABINGDON: ROUTLEDGE. [Details]
	2014	'Introduction' Doyle, E.;Buckley, P.;Carroll, C.; (2014) 'Introduction' In: Innovative Business School Teaching: Engaging the Millennial Generation. New York: Routledge. [DOI] [Details]
	2014	'Conclusion' Buckley P.; Carroll C.; Doyle E. (2014) 'Conclusion' In: Innovative Business School Teaching: Engaging the Millennial Generation. New York: Routledge. [DOI] [Details]
	2014	'Introduction to Ethical Citizenship' Doyle, Elaine (2014) 'Introduction to Ethical Citizenship' In: Innovative Business School Teaching: Engaging the Millennial Generation. New York: Routledge. [Details]
	2012	'Moral 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' In: Taxation: A Fieldwork Research Handbook. London: Routledge. [Details]
	2012	'Ethics in Tax Practice: An Exploratory Analysis' Doyle, E., Frecknall Hughes, J., Glaister, K. (2012) 'Ethics in Tax Practice: An Exploratory Analysis' In: Taxation: A Fieldwork Research Handbook. London: Routledge. [Details]

Other Journals

	Year	Publication
	2020	'Artificial Intelligence and the Future of the Profession' Buckley, P., Doyle, E. and Gilligan, R. (2020) 'Artificial Intelligence and the Future of the Profession' Accountancy Ireland, . [Details]
	2020	'Game On' Buckley, P. & Doyle, E. (2020) 'Game On' Accountancy Ireland, 52 (6) . [Details]
	2020	'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, . [Details]
	2007	'Death and Taxes' Doyle, E; Birdthistle, N (2007) 'Death and Taxes' Accountancy Plus, 4 :42-44. [Details]
	2008	'Examining 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, 21 (5) :69-74. [Details]
	2008	'Risky Business' Doyle, E (2008) 'Risky Business' Irish Tax Review, 21 (1) :71-76. [Details]
	2009	'It's Time to Tap the Tax Exiles' Doyle, E (2009) 'It's Time to Tap the Tax Exiles' The Sunday Times, . [Details]
	2009	'Tax Dithering is Adding to Our Difficulties' Doyle, E (2009) 'Tax Dithering is Adding to Our Difficulties' The Irish Times, . [Details]

Conference Publications

	Year	Publication
	2021	*33rd Annual IAFA Conference* Doyle, E., Tuck, P. and B. McCarthy (2021) The Evolution of the Irish 12.5% Corporate Tax Rate: An Oral History 33rd Annual IAFA Conference Virtually hosted by Munster Technological University, [Details]
	2021	*33rd Annual IAFA Conference* Buckley, P., Doyle, E., McCarthy, B., and R. Gilligan, (2021) Artificial Intelligence and the Tax Practitioner 33rd Annual IAFA Conference Virtually hosted by Munster Technological University, [Details]
	2021	*30th Annual Tax Research Network Conference* Buckley, P., Doyle, E., McCarthy, B., and R. Gillian (2021) Artificial Intelligence and the Tax Practitioner 30th Annual Tax Research Network Conference University of Aston, Birmingham, [Details]
	2020	*29th Tax Research Network Annual Conference* Doyle, E., Tuck, P. and McCarthy,B. (2020) The Evolution of the Irish 12.5% Corporate Tax Rate: An Oral History 29th Tax Research Network Annual Conference Virtual, hosted by University of Cambridge, [Details]
	2020	*29th Tax research Network Annual Conference* Frecknall-Hughes, J., Doyle, E., Summers, B. (2020) Conflicts of Interest Facing Taxation Practitioners: The Impact on Ethical Reasoning 29th Tax research Network Annual Conference Virtual, hosted by University of Cambridge, [Details]
	2019	*Tax Research Network Conference* Doyle, E.; Buckley, P. (2019) The Impact of Co-Creation: An Analysis of the Effectivenss of Student Authored MCQson the Achievement of Learning Outcomes Tax Research Network Conference University of Central Lancashire, UK, [Details]
	2016	*Proceedings 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 Proceedings of the European Conference on Games-based Learning [Details]
	2019	*32rd IAFA Annual Conference* Doyle, E.; Buckley, P. (2019) The Impact of Co-Creation: An Analysis of the Effectivenss of Student Authored MCQson the Achievement of Learning Outcomes 32rd IAFA Annual Conference UCD, Dublin, Ireland, [Details]
	2018	*AERA Annual Conference* Buckley, P., Doyle E. (2018) Gamification and Learner Traits AERA Annual Conference [Details]
	2018	*SABE/IAREP Conference* Summers, B; Doyle, E; Frecknall-Hughes, J. (2018) Taxing Decisions...The Interaction of Ethics and Law in Tax Decision Making SABE/IAREP Conference [Details]
	2016	*Proceedings of the European Conference on Games-based Learning* Buckley P.;Doyle E.;O'Mahoney A. (2016) Individualising gamification: Investigating how learning styles impact upon gamification Proceedings of the European Conference on Games-based Learning , pp.82-88 [Details]
	2015	*28th Annual Irish Accounting and Finance Association Conference 2015* Donovan, S., O'Sullivan, M., Doyle, E., Garvey, J. (2015) 'Speaking Up' in International Auditing Firms 28th Annual Irish Accounting and Finance Association Conference 2015 [Details]
	2016	*British Accounting & Finance Association Accounting Education SIG Annual Conference* Buckley, P; Doyle, E; Mahoney, A; (2016) Individualising Gamification: An Investigation of the Impact of Learning Styles and Personality Traits on the Efficacy of Gamification British Accounting & Finance Association Accounting Education SIG Annual Conference University of Ulster, Belfast, [Details]
	2016	*7th Annual Tourism Policy Conference* Doyle, E. (2016) The taX Factor 7th Annual Tourism Policy Conference Dromoland Castle, Clare, [Details]
	2016	*1st CSEAR Ireland Conference* Hannon, C. and Doyle, E. (2016) Tax Evasion and Avoidance: A Study of Taxpayers' Perceptions 1st CSEAR Ireland Conference University of Limerick, Limerick, [Details]
	2016	*25th Annual Tax Research Network Conference* Hannon, C. and Doyle, E. (2016) Tax Evasion and Avoidance: A Study of Taxpayers' Perceptions 25th Annual Tax Research Network Conference Roehampton University, London, [Details]
	2016	*29th Annual Irish Accounting and Finance Association Conference* Hannon, C. and Doyle, E. (2016) Tax Evasion and Avoidance: A Study of Taxpayers' Perceptions 29th Annual Irish Accounting and Finance Association Conference Waterford Institute of Technology, Waterford, [Details]
	2016	*21st UKAIS conference* Buckley, P; Doyle, E; (2016) A comparison of the forecasting accuracy of Prediction markets and expert practitioners 21st UKAIS conference St. Catherines College, Oxford, [Details]
	2016	*23rd Annual EDiNEB International Conference* Buckley, P; Doyle, E; Mahoney, A; (2016) Gamification in Taxation Education: The Impact of Learning Styles and Personality Traits 23rd Annual EDiNEB International Conference EDHEC Business School, Nice, France, [Details]
	2016	*10th European Conference on Game Based Learning* Buckley, P., Doyle, E. & Mahoney, A. (2016) Individualising Gamificatuon, The Impact of Learning Styles and Personality Traits 10th European Conference on Game Based Learning University of West Scotland, Paisley, Scotland, , 05-OCT-16 - 07-OCT-16 [Details]
	2016	*29th Annual Irish Accounting and Finance Association Conference* Doyle, E. (2016) How tax Practice Changed in the Context of Recession 29th Annual Irish Accounting and Finance Association Conference Waterford Institute of Technology, Waterford, [Details]
	2017	*Annual Conference of the Bristish Accounting and Finance Association Accounting Education SIG* E. Doyle, P. Buckley, J. Whelan (2017) Student-Generated Multiple Choice Questions: A Case Study in Tax Annual Conference of the Bristish Accounting and Finance Association Accounting Education SIG University of South Wales, Cardiff, , 03-MAY-17 - 06-MAY-17 [Details]
	2017	*Annual Tax Research Network Conference* B. Keegan, E. Doyle, E. Reeves (2017) Tax Compliance Theory and Fiduciary Taxes: Does the Shoe Fit? Annual Tax Research Network Conference Bournemouth University, Bournemouth, UK, , 04-SEP-17 - 06-SEP-17 [Details]
	2017	*24th Annual EDiNEB International Conference* E. Doyle, P. Buckley, J. Whelan (2017) Evolving Towards Co-Creation in Assessment 24th Annual EDiNEB International Conference Utrecht HU University of Applied Sciences, Utrecht, The Netherlands, , 31-MAY-17 - 02-JUN-17 [Details]
	2017	*30th Annual Irish Accounting and Finance Association Conference* E. Doyle, P. Buckley, J. Whelan (2017) Evolving Towards Co-Creation in Assessment 30th Annual Irish Accounting and Finance Association Conference Athlone Institute of Technology, Athlone, Ireland, , 17-MAY-17 - 19-MAY-17 [Details]
	2004	*Tax research network annual conference* Killian, S. and E. Doyle (2004) Tax aggression among tax professionals: the case of South Africa . In: * eds. Tax research network annual conference , 01-SEP-04 - 02-SEP-04 , pp.- [Details]
	2005	*18th Annual Irish Accounting & Finance Association Conference* Killian, S. and E. Doyle (2005) Tax agression among Irish tax professionals . In: * eds. 18th Annual Irish Accounting & Finance Association Conference , 04-APR-05 - 05-APR-05 , pp.- [Details]
	2007	*Tax Research Network Conference* Doyle, E., Frecknall Hughes, J., Glaister, K. W. (2007) Equating Ethics and Risk Management in Taxation: Evidence from an Exploratory Study in Ireland and the UK Tax Research Network Conference , 06-SEP-07 - 07-SEP-07 [Details]
	2007	*Kemmy Business School Research Conference* Doyle, E. (2007) Cognitive Moral Reasoning of Tax Practitioners: A Preliminary Investigation using a Tax Specific Version of the DIT Kemmy Business School Research Conference , 16-MAY-07 - 16-MAY-07 [Details]
	2007	*20th Annual Irish Accounting and Finance Association Conference* Doyle, E. (2007) The Perception of Ethics amoung Irish Tax Practitioners: A Preliminary Investigation 20th Annual Irish Accounting and Finance Association Conference , 10-MAY-07 - 11-MAY-07 [Details]
	2008	*Journal of Finance and Management in Public Services Annual Conference* Doyle, E., Gallery, K., Coyle, M. (2008) 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 Annual Conference , 03-JUL-08 [Details]
	2008	*21st Annual Irish Accounting and Finance Association Conference* Doyle, E. Gallery, K., Coyle, M. (2008) The Impact of Procedural Justice Principles on Tax Compliance in Ireland: A Preliminary Exploration 21st Annual Irish Accounting and Finance Association Conference , 08-MAY-08 - 09-MAY-08 [Details]
	2008	*Institute of Chartered Accountants in Scotland Research Development Programme* Doyle, E. (2008) Cognitive Ethical Reasoning of Tax Practitioners: A Preliminary Investigation Institute of Chartered Accountants in Scotland Research Development Programme , 21-FEB-08 - 22-FEB-08 [Details]
	2008	*21st EBEN Annual Conference* Doyle, E. Frecknall Hughes, J. Summers, B. (2008) Towards Assessing the Cognitive Ethical Reasoning of Tax Practitioners 21st EBEN Annual Conference , 17-OCT-08 - 19-OCT-08 [Details]
	2008	*17th Annual Tax research Network Conference* Doyle, E. Frecknall Hughes, J. Summers, B. (2008) Research Methods in Taxation: Developing the Defining Issues Test (DIT) for a Tax Specific Scenario 17th Annual Tax research Network Conference , 04-SEP-08 - 05-SEP-08 [Details]
	2008	*17th Annual Tax Research Network Conference* Doyle, E. Gallery, K. Coyle, M. (2008) Procedural Justice Principles and Tax Compliance in Ireland: A Preliminary Exploration in the Context of Reminder Letters 17th Annual Tax Research Network Conference , 04-SEP-08 - 05-SEP-08 [Details]
	2008	*American Tax Association 2008 Northeast Regional Meeting* Doyle, E. Frecknall Hughes, J. Summers, B. (2008) Research Methods in Taxation: Developing the Defining Issues Test (DIT) for a Tax Specific Scenario American Tax Association 2008 Northeast Regional Meeting , 06-NOV-08 - 08-NOV-08 [Details]
	2009	*IRS Research Conference* Doyle, E., Frecknall Hughes, J., Summers, B. (2009) Cognitive Ethical Reasoning of Tax Practitioners: A Preliminary Investigiation Using a Tax Specific Version of the Defining Issues Test (DIT) IRS Research Conference , 08-JUL-09 - 09-JUL-09 [Details]
	2009	*Society for Judgement and Decision Making Annual Meeting* Doyle, E., Frecknall-Hughes, J. & Summers, B. (2009) Influences on the Ethical Reasoning of Tax Practitioners: Preliminary Results on Profile, Context and Socialisation Society for Judgement and Decision Making Annual Meeting [Details]
	2009	*American Tax Association 2009 Northeast Regional Meeting* Doyle, E., Frecknall-Hughes, J. & Summers, B. (2009) Influences on the Ethical Reasoning of Tax Practitioners American Tax Association 2009 Northeast Regional Meeting [Details]
	2009	*19th Annual Tax Research Network Conference* Doyle, E. Frecknall Hughes, J. Summers, B. (2009) Cognitive Ethical Reasoning of Tax Practitioners: Preliminary Results 19th Annual Tax Research Network Conference , 10-SEP-09 - 11-SEP-09 [Details]
	2010	*23rd Annual Irish Accounting and Finance Association Conference* Doyle, E., Frecknall-Hughes, J. & Summers, B. (2010) An Empirical Analysis of the Ethical Reasoning of Tax Practitioners: Preliminary Results 23rd Annual Irish Accounting and Finance Association Conference [Details]
	2010	*American Accounting Association Ethics Symposium* Doyle, E., Frecknall-Hughes, J. & Summers B. (2010) An Empirical Analysisof the Ethical Reasoning Process of Tax Practitioners American Accounting Association Ethics Symposium [Details]
	2011	*23rd Subjective Probability, Utility and Decision Making (SPUDM) Conference* Doyle, E., Frecknall-Hughes, J. & Summers, B. (2011) Influences on the Ethical Reasoning of Tax Practitioners: Exploring the Individual, the Context and Professional Socialisation 23rd Subjective Probability, Utility and Decision Making (SPUDM) Conference [Details]
	2011	*18th Annual Conference Promoting Business Ethics* Doyle, E., Frecknall-Hughes, J. & Summers, B. (2011) Firm Size and Ethics in Tax Practice 18th Annual Conference Promoting Business Ethics [Details]
	2011	*68th 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) An Empirical Analysis of the Ethical Reasoning Process of Tax Practitioners 68th International Institute of Public Finance Annual Congress: Rethinking to Role of the State: Responses to Recent Challenges [Details]
	2011	*20th Annual Tax Research Network Conference* Doyle, E., Frecknall-Hughes, J. & Summers, B. (2011) Firm Size and Ethics in Tax 20th Annual Tax Research Network Conference [Details]
	2011	*The Institute of Public Finance Conference: The Shadow Economy, Tax Evasion and Money Laundering Conference* Doyle, E., Frecknall-Hughes, J. & Summers, B. (2011) An Empirical Analysis of the Ethical Reasoning of Tax Practitioners The Institute of Public Finance Conference: The Shadow Economy, Tax Evasion and Money Laundering Conference [Details]
	2012	*21st Annual Tax Research Network Conference* Doyle, E., Frecknall-Hughes, J. & Summers B. (2012) 'Law and Order' Moral Reasoning in Tax Practitioners 21st Annual Tax Research Network Conference [Details]
	2012	*19th annual EDINEB International Conference* Buckley, P.; Doyle, E. (2012) Enabling Active Learning Using Prediction Markets 19th annual EDINEB International Conference [Details]
	2013	*20th EDiNEB International Conference* Doyle, E. (2013) An Educational Intervention to Enhance Moral Reasoning in Tax 20th EDiNEB International Conference Open University, Milton Keynes, England, , 05-JUN-13 - 07-JUN-13 [Details]
	2013	*22nd Annual Tax Research Network Conference* Doyle, E. (2013) Taxing Times: An Educational Intervention to Enhance Moral Reasoning in Tax 22nd Annual Tax Research Network Conference University of Exeter, England, , 04-SEP-13 - 06-SEP-13 [Details]
	2013	*26th Annual Accounting and Finance Association Conference* Doyle, E. (2013) Taxing Times: An Educational Intervention to Enhance Moral Reasoning in Tax 26th Annual Accounting and Finance Association Conference [Details]
	2013	*20th annual EDiNEB International Conference 2013* Buckley, P.; Doyle, E. (2013) Informing Course Design in Modern Business Education 20th annual EDiNEB International Conference 2013 Open University, Milton Keynes, England, , 05-JUN-13 - 07-JUN-13 [Details]
	2014	*27th Annual Irish Accounting and Finance Association Conference* Doyle, E.; Buckley, P. (2014) Qualitative Research and Research Ethics Review: The Development of an Appropriate Model 27th Annual Irish Accounting and Finance Association Conference Queen's University Management School, Belfast, , 29-MAY-14 - 30-MAY-14 [Details]
	2014	*18th International Symposium on Ethics* Frecknall-Hughes, J., Moizer, P., Doyle, E. & Summers, B. (2014) Ethics and the Work of Tax Practitioners 18th International Symposium on Ethics IESE Business School, University of Navarra, Barcelona, Spain, , 30-JUN-14 - 01-JUL-14 [Details]
	2014	*Taxation, Social Norms and Compliance Conference* Doyle, E., Frecknall-Hughes, J. & Summers B. (2014) Taxation: Law or Morality? Taxation, Social Norms and Compliance Conference Centre for Economic Behavior and Institutional Design, Nuremberg, Germany, , 06-MAR-14 - 08-MAR-14 [Details]
	2014	*21st International Vincentian Business Ethics Conference (IVBEC)* Frecknall-Hughes, J., Moizer, P., Doyle, E. & Summers, B. (2014) An Examination of the Ethical Influences on the Work of Tax Practitioners 21st International Vincentian Business Ethics Conference (IVBEC) All Hallows College, Dublin, Ireland, , 29-OCT-14 - 01-NOV-14 [Details]
	2014	*21st annual EDiNEB International Conference* Buckley, P.; Doyle, E. (2014) Gamification and Student Motivation 21st annual EDiNEB International Conference University of Limerick, Ireland, , 04-JUN-14 - 06-JUN-14 [Details]
	2014	*21st annual EDiNEB International Conference* Doyle, E.; Buckley, P. (2014) Qualitative Research and Research Ethics Review: The Development of an Appropriate Model 21st annual EDiNEB International Conference University of Limerick, Ireland, , 04-JUN-14 - 06-JUN-14 [Details]
	2014	*23rd Annual Tax Research Network Conference* Keegan, B., Doyle, E. & Reeves, E. (2014) The Alienated Taxpayer - Who Really Makes the Tax Compliance Decisions in a Modern Economy? 23rd Annual Tax Research Network Conference [Details]
	2015	*28th Annual Irish Accounting and Finance Association Conference* Buckley, P., Doyle, E., Doyle, S. (2015) Game On! Students Perceptions of a Gamified Learning Environment 28th Annual Irish Accounting and Finance Association Conference Dublin Institute of Technology, Dublin, Ireland, [Details]
	2015	*22nd Annual EDiNEB International Conference* Buckley, P; Doyle, E., Doyle, S. (2015) Game On! Students Perceptions of a Gamified Learning Environment 22nd Annual EDiNEB International Conference Brighton Business School, Brighton, UK, [Details]

Conference Contributions

	Year	Publication
	2011	American Educational Research Association Annual Conference, Doyle, E. & O'Flaherty, J. (2011) The Impact of Education Level and Type on Cognitive Moral Development. [Invited Oral Presentation], American Educational Research Association Annual Conference, New Orleans, USA [Details]
	2010	NAIRTL / LIN annual Conference, Doyle. E., & O'Flaherty J. (2010) The Impact of Education Level and Type on Cognitive Moral Development. [Invited Oral Presentation], NAIRTL / LIN annual Conference, Dublin, Ireland , 06-OCT-10 - 07-OCT-10 [Details]

Online Multimedia

	Year	Publication
	2018	Tax Avoidance? That would be an ecumenical matter. E. Doyle (2018) Tax Avoidance? That would be an ecumenical matter. Online Multimedia [Details]

Honours and Awards

Year	Title	Awarding Body
2016	Best Paper Award	BAFA Accounting Education SIG
2021	Award for Teaching Innovation in IS	The UK Academy for Information Systems
2015	Teaching Expert Award	National Forum for Teaching and Learning
2015	Reimagine Education Bronze Award for Europe	Wharton / QS Stars Reimagine Education
2015	Award for Excellence in Large Group Teaching	University of Limerick
2013	Best Paper award - EDiNEB conference 2013	EDiNEB (Education and Innovation in Economics and Business)
2012	Jennifer Burke Award for Innovation in Teaching and Learning - shortlisting	ITLA
2013	Jennifer Burke Award for Innovation in Teaching and Learning	ITLA
2010	Best Paper Award - American Accounting Association Ethics Conference	American Accounting Association: Professionalism and Ethics Committee
2012	Best Paper Award - EDiNEB conference 2012	EDiNEB
2010	National Award for Excellence in Teaching - Shortlisting	NAIRTL
2010	Award for excellence in Large Group Teaching	University of Limerick
2004	Nomination for Award for excellence in small group teaching

Professional Associations

Association	Function	From / To
CIOT (Chartered Institute of Taxation) UK	Module moderator for International Tax (Ireland) paper	01-DEC-14 / 01-DEC-16
Irish Accounting and Finance Association	Conference Chair	25-MAY-17 / 24-MAY-18
Irish Accounting and Finance Association	Chair of the Association	24-MAY-18 / 24-NOV-20
Irish Tax Institute	Member of the Education Committee	04-SEP-17 /
CPA Ireland	Member of the Academic Advisory Board	07-SEP-15 /
CPA Ireland	Module moderator for all tax modules	01-SEP-11 /
Chartered Accountants Ireland (CAI)	Associate Member	30-DEC-99 / 30-DEC-99
The Irish Taxation Institute (ITI)	Associate Member	30-DEC-99 / 30-DEC-99
The Irish Accounting and Finance Association (IAFA)	Member	30-DEC-99 / 30-DEC-99

Committees

Committee	Function	From / To
AACSB Accrediation	Chair	2014 / 2015
Head of Department of Accounting and Finance	Head of Department	2021 / 2022
KBS Research Committee	Member	2016 /
UL Research Ethics Goverance Committee	Member	2010 / 2014
Kemmy Business School Research Ethics Committee	Chair	2010 / 2014
Course Board Master of Taxation	Chair	2010 / 2014
Course Board BA Applied Taxation	Member	2004 / 1999

Employment

Employer	Position	From / To
University of Limerick	Senior Lecturer in Taxation	05-JUN-15 / 20-APR-22
University of Limerick	Associate Professor of Tax	20-APR-22 /
University of Limerick	Lecturer Above the Bar in Taxation	01-NOV-11 / 05-JUN-15
Ernst and Young	Corporation Tax Manager	01-MAY-01 / 30-SEP-02
PricewaterhouseCoopers	Corporation Tax Manager	01-OCT-96 / 30-APR-01
Shannon School of Hotel Management	Lecturer in Accounting and Law	01-SEP-02 / 30-JUN-03
University of Limerick	Teaching Assistant Accounting	01-SEP-02 / 31-DEC-03
University of Limerick	Lecturer Below the Bar in Taxation	01-JAN-04 / 01-NOV-11

Education

Year	Institution	Qualification	Subject
2005	International Teachers Programme	Diploma - International Teachers Programme	Higher Level Teaching
2010	University of Sheffield	PhD	Taxation Ethics
1995	University of Limerick	B.A.
1996	University College Dublin	M.A.

Consultancy

	Client	Description
	CIOT (Chartered Institute of Taxation in the UK)	Module moderator for their International Taxation (Ireland) paper
	CPA Ireland	Module Moderator for both of the CPA tax modules (Tax at Foundation 2 level and the Tax elective at Professional level)

Reviews

	Journal	Role
	Journal Of Business Ethics	Reviewer
	Interactive Learning Environments	Reviewer
	Innovations In Education And Teaching International	Reviewer
	Accounting, Finance And Governance Review	Series Editor
	The Irish Journal Of Management	Reviewer
	Irish Accounting Review	Reviewer
	Critical Perspectives On Accounting	Reviewer

Teaching Interests

Prof. Elaine Doyle teaches a number of tax modules at undergraduate and postgraduate level.

Modules Taught

�	Term (ID))	Title	Link	Subject
		Taxation Theory and Practice	TX4305
		Capital Taxes	TX6002
		Personal Taxes	TX6001

International Collaborators

Name	Organisation / Institute	Country
International teaching roles in 2016, 2018 & 2019	Hogeschool Gent	Belgium
Dr. Rodrigo Ormeno Perez	Universidad de Chile	Chile
Liepaja University		Latvia
Tax Research Network ( T R N)		England
Open University Business School		England
American Accounting Association		USA
Prof. Neil Buchanan		USA

Elaine Doyle

Contact Details