معرفی
Dennis De Widt is an Associate Professor (Reader) in Accounting and Finance at Cardiff Business School, Cardiff University. His research focuses on public sector accounting and taxation with particular emphasis on public audit, tax administration, and local government finances across multiple countries including the UK, Germany, Netherlands, United States, and South Africa.
His research interests encompass Intergovernmental and local government finances, Public budgeting and accounting, Public sector auditing, and Tax policy and administration (including transfer pricing). His work takes an interdisciplinary and internationally comparative approach, examining institutional dimensions of public financial management across different governance contexts.
His recent publications reveal a strong focus on cooperative tax compliance models, public sector audit innovation, and the institutional pressures affecting tax administration systems. His research spans both traditional public finance topics and emerging areas where technology intersects with public financial management, such as AI applications in customs classification.
- Visiting Professorship, Université de Poitiers, L'Institut d'administration des entreprises (IAE), spring 2025
- Wiley award Top Cited Article in Financial Accountability & Management, 2023
- Fellow of the Higher Education Academy (FHEA)
De Widt actively supervises doctoral students and has served as external examiner at institutions including University of Leicester and University of the Witwatersrand. He holds significant grant funding including the Cardiff University-University of Illinois System Grants Programme award (£4,000, 2025) and European Parliament Subcommittee on Tax Matters funding (£12,500, 2022). He contributes to policy through roles as Independent Adviser to the Welsh Government's Local Government Finance Distribution Sub-Group and as Executive Board Member of the British Accounting & Finance Association Special Interest Group for Public Services and Charities.
He leads the Public Sector Accounting, Finance and Taxation Research Group (PACCFINTAX) at Cardiff Business School and serves as Associate Research Fellow of the Tax Administration Research Centre at the University of Exeter Business School.
