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Dr Dennis De Widt
- Ar gael fel goruchwyliwr ôl-raddedig
Timau a rolau for Dennis De Widt
Darllenydd mewn Cyfrifeg a Chyllid
Trosolwyg
Rwy'n Ddarllenydd (Athro Cysylltiol) mewn Cyfrifeg a Chyllid yn Ysgol Busnes Caerdydd. Mae fy ymchwil yn canolbwyntio ar gyfrifeg a threthiant sector cyhoeddus, gyda phwyslais arbennig ar ddimensiynau sefydliadol archwilio cyhoeddus, gweinyddu treth, a chyllid llywodraeth leol. Rwyf wedi cynnal astudiaethau empirig ar draws ystod o gyd-destunau sector cyhoeddus - gan gynnwys awdurdodau lleol, ysbytai, a mentrau sy'n eiddo i'r wladwriaeth - gan ddefnyddio dulliau ymchwil meintiol ac ansoddol. Yn y maes trethiant, mae fy ngwaith wedi canolbwyntio ar drefniadau gweinyddu treth sy'n cynnwys trethdalwyr corfforaethol.
Mae fy ymchwil yn aml yn cymryd dull rhyngddisgyblaethol a chymharol rhyngwladol, gyda gwaith blaenorol yn rhychwantu'r DU (gan gynnwys ei rhanbarthau datganoledig), yr Almaen, yr Iseldiroedd, yr Unol Daleithiau, a De Affrica.
Mae fy ngwaith wedi cael ei gyhoeddi mewn cyfnodolion academaidd blaenllaw, megis Abacus, British Tax Review, Critical Perspectives on Accounting, Financial Accountability & Management, Government Information Quarterly, Public Administration, ac Astudiaethau Rhanbarthol.
Rwy'n addysgwr profiadol, yn addysgu ar draws rhaglenni addysg israddedig, ôl-raddedig a gweithredol, ac rwyf wedi goruchwylio nifer o ymchwilwyr doethurol i'w gwblhau. Rwy'n Gymrawd o'r Academi Addysg Uwch (FHEA) ac wedi gwasanaethu fel arholwr allanol yn y DU ac yn rhyngwladol, gan gynnwys ym Mhrifysgol Witwatersrand yn Johannesburg, De Affrica.
Rwyf hefyd yn cyfrannu at gymunedau academaidd a pholisi trwy'r rolau canlynol:
- Cyfarwyddwr Sefydlu PACCFINTAX, Grŵp Ymchwil Cyfrifyddu, Cyllid a Threthiant y Sector Cyhoeddus yn Ysgol Busnes Caerdydd
- Cynghorydd Annibynnol i Grŵp Dosbarthu Cyllid Llywodraeth Leol Llywodraeth Cymru
- Aelod o Fwrdd Gweithredol Grŵp Diddordeb Arbennig BAFA (Cymdeithas Cyfrifeg a Chyllid Prydain) ar gyfer Gwasanaethau Cyhoeddus ac Elusennau
- Cymrawd Cyswllt y Ganolfan Ymchwil Gweinyddu Treth, yn Ysgol Fussiness Prifysgol Caerwysg
Cyhoeddiad
2025
- Kitchener, M., De Widt, D. and Bayliss, R. 2025. Auditing public value strategy: lessons from Wales. In: Bracci, E., Weichselberger, G. K. and Russo, S. eds. Public Value Accounting: Current Issues and Future Trends. Emerald Publishing Limited
- Anggoro, A., Corcoran, P., De Widt, D. and Li, Y. 2025. Harmonized system code classification using supervised contrastive learning with sentence BERT and multiple negative ranking loss. Data Technologies and Applications 59(2), pp. 279-301. (10.1108/DTA-01-2024-0052)
- Sun, S., De Widt, D. and Andrews, R. 2025. Knowledge commercialization and university audit fees: A UK-based study. Financial Accountability & Management: in Governments, Public Services and Charities (10.1111/faam.12434)
- De Widt, D., Maroun, W. and Atkins, J. 2025. Neutralizing deviance at state-owned enterprises: The case of South African Airways. Abacus: A Journal of Accounting, Finance and Business Studies (10.1111/abac.12353)
2024
- De Widt, D. 2024. Conflicting institutional pressures during the establishment of tax administrations in the Post-1990 eastern German states. German Politics (10.1080/09644008.2024.2440883)
- De Widt, D. and Mulligan, E. 2024. The accountability of collaborative innovations in tax administration: A Dutch-US comparison. International Public Management Journal 27(6), pp. 874-895. (10.1080/10967494.2024.2315183)
- Baylis, R. M., De Widt, D., Helikum, L. J. and Ashworth, R. 2024. Debate: The lack of public sector accounting education within universities and what is next. Public Money & Management 44(5), pp. 347-348. (10.1080/09540962.2024.2333613)
- De Widt, D. and Oats, L. 2024. Imagining cooperative tax regulation: Common origins, divergent paths. Critical Perspectives On Accounting 99, article number: 102446. (10.1016/j.cpa.2022.102446)
2023
- Baylis, R. and De Widt, D. 2023. Debate: The future of public sector audit training. Public Money & Management 43(3), pp. 217-218. (10.1080/09540962.2022.2109881)
- Anggoro, A. W., Corcoran, P., De Widt, D. and Li, Y. 2023. Using DistilBERT to assign HS codes to international trading transactions. Presented at: World Conference on Information Systems and Technologies, Pisa, Italy, 4 - 6 April 2023.
2022
- De Widt, D., Llewelyn, I. and Thorogood, T. 2022. Liberalising audit markets for local government: The five forces at work in England and the Netherlands. Financial Accountability and Management 38(3), pp. 394-425. (10.1111/faam.12302)
- Mulligan, E., Bassey, E., De Widt, D., Greggi, M., Kiesewetter, D. and Oats, L. 2022. Regulation of intermediaries, including tax advisers, in the EU/Member States and best practices from inside and outside the EU. Technical Report.
- De Widt, D., Llewelyn, I. and Thorogood, T. 2022. Stakeholder attitudes towards audit credibility in English local government: A post-audit commission analysis. Financial Accountability and Management 38(1), pp. 29-55. (10.1111/faam.12267)
- De Widt, D. 2022. Cooperative compliance: a multi-stakeholder and sustainable approach to taxation, by Jeffrey Owens and Jonathan Leigh Pemberton (eds) [Book Review]. British Tax Review(2), pp. 241-244.
2021
- De Widt, D., Thorogood, T. and Llewelyn, I. 2021. Monitoring local government financial sustainability: a Dutch-English comparison. In: Geissler, R., Hammerschmid, G. and Raffer, C. eds. Local Public Finance: An International Comparative Regulatory Perspective. Springer, Cham, pp. 131-152., (10.1007/978-3-030-67466-3_8)
- De Widt, D. 2021. The impact of demographic trends on local government financial reserves: evidence from England. Local Government Studies 47(3), pp. 405-428. (10.1080/03003930.2021.1877665)
2020
- De Widt, D. and Oats, L. 2020. Co-operative compliance: The U.K. evolutionary model. In: Hein, R. and Russo, R. eds. Co-operative Compliance and the OECD’s International Compliance Assurance Programme., Vol. 68. EUCOTAX Series on European Taxation Alphen aan den Rijn: Kluwer Law International, pp. 213-230.
2019
- De Widt, D., Oats, L. and Mulligan, E. 2019. The US compliance assurance process: a relational signalling perspective. Journal of Tax Administration 5(1), pp. 145-161.
2018
- De Widt, D. and Panagiotopoulos, P. 2018. Informal networking in the public sector: Mapping local government debates in a period of austerity. Government Information Quarterly 35(3), pp. 375-388. (10.1016/j.giq.2018.05.004)
- De Widt, D. and Laffin, M. 2018. Representing territorial diversity: the role of local government associations. Regional Studies 52(11), pp. 1585-1594. (10.1080/00343404.2018.1462488)
- De Widt, D., Llewelyn, I. and Thorogood, T. 2018. Review of lessons learned by Public Sector Audit Appointments Limited in its role as an Appointing Person 2016–18. Technical Report.
2017
- De Widt, D. and Oats, L. 2017. Risk assessment in a cooperative compliance context: a Dutch-UK comparison. British Tax Review 2017(2), pp. 230-248.
- De Widt, D. 2017. Dutch horizontal monitoring: the handicap of a head start. Working paper. FairTaxProject. Available at: https://www.diva-portal.org/smash/get/diva2:1142129/FULLTEXT01.pdf
- De Widt, D. 2017. The sustainability of local government finances in England, Germany and the Netherlands: the impact of intergovernmental regulatory regimes. In: Bolivar, M. ed. Financial Sustainability in Public Administrations. Palgrave Macmillan, pp. 193-225., (10.1007/978-3-319-57962-7_8)
2016
- De Widt, D. 2016. Top-down and bottom-up: Institutional effects on debt and grants at the English and German local level. Public Administration 94(3), pp. 664-684. (10.1111/padm.12251)
Adrannau llyfrau
- Kitchener, M., De Widt, D. and Bayliss, R. 2025. Auditing public value strategy: lessons from Wales. In: Bracci, E., Weichselberger, G. K. and Russo, S. eds. Public Value Accounting: Current Issues and Future Trends. Emerald Publishing Limited
- De Widt, D., Thorogood, T. and Llewelyn, I. 2021. Monitoring local government financial sustainability: a Dutch-English comparison. In: Geissler, R., Hammerschmid, G. and Raffer, C. eds. Local Public Finance: An International Comparative Regulatory Perspective. Springer, Cham, pp. 131-152., (10.1007/978-3-030-67466-3_8)
- De Widt, D. and Oats, L. 2020. Co-operative compliance: The U.K. evolutionary model. In: Hein, R. and Russo, R. eds. Co-operative Compliance and the OECD’s International Compliance Assurance Programme., Vol. 68. EUCOTAX Series on European Taxation Alphen aan den Rijn: Kluwer Law International, pp. 213-230.
- De Widt, D. 2017. The sustainability of local government finances in England, Germany and the Netherlands: the impact of intergovernmental regulatory regimes. In: Bolivar, M. ed. Financial Sustainability in Public Administrations. Palgrave Macmillan, pp. 193-225., (10.1007/978-3-319-57962-7_8)
Cynadleddau
- Anggoro, A. W., Corcoran, P., De Widt, D. and Li, Y. 2023. Using DistilBERT to assign HS codes to international trading transactions. Presented at: World Conference on Information Systems and Technologies, Pisa, Italy, 4 - 6 April 2023.
Erthyglau
- Anggoro, A., Corcoran, P., De Widt, D. and Li, Y. 2025. Harmonized system code classification using supervised contrastive learning with sentence BERT and multiple negative ranking loss. Data Technologies and Applications 59(2), pp. 279-301. (10.1108/DTA-01-2024-0052)
- Sun, S., De Widt, D. and Andrews, R. 2025. Knowledge commercialization and university audit fees: A UK-based study. Financial Accountability & Management: in Governments, Public Services and Charities (10.1111/faam.12434)
- De Widt, D., Maroun, W. and Atkins, J. 2025. Neutralizing deviance at state-owned enterprises: The case of South African Airways. Abacus: A Journal of Accounting, Finance and Business Studies (10.1111/abac.12353)
- De Widt, D. 2024. Conflicting institutional pressures during the establishment of tax administrations in the Post-1990 eastern German states. German Politics (10.1080/09644008.2024.2440883)
- De Widt, D. and Mulligan, E. 2024. The accountability of collaborative innovations in tax administration: A Dutch-US comparison. International Public Management Journal 27(6), pp. 874-895. (10.1080/10967494.2024.2315183)
- Baylis, R. M., De Widt, D., Helikum, L. J. and Ashworth, R. 2024. Debate: The lack of public sector accounting education within universities and what is next. Public Money & Management 44(5), pp. 347-348. (10.1080/09540962.2024.2333613)
- De Widt, D. and Oats, L. 2024. Imagining cooperative tax regulation: Common origins, divergent paths. Critical Perspectives On Accounting 99, article number: 102446. (10.1016/j.cpa.2022.102446)
- Baylis, R. and De Widt, D. 2023. Debate: The future of public sector audit training. Public Money & Management 43(3), pp. 217-218. (10.1080/09540962.2022.2109881)
- De Widt, D., Llewelyn, I. and Thorogood, T. 2022. Liberalising audit markets for local government: The five forces at work in England and the Netherlands. Financial Accountability and Management 38(3), pp. 394-425. (10.1111/faam.12302)
- De Widt, D., Llewelyn, I. and Thorogood, T. 2022. Stakeholder attitudes towards audit credibility in English local government: A post-audit commission analysis. Financial Accountability and Management 38(1), pp. 29-55. (10.1111/faam.12267)
- De Widt, D. 2022. Cooperative compliance: a multi-stakeholder and sustainable approach to taxation, by Jeffrey Owens and Jonathan Leigh Pemberton (eds) [Book Review]. British Tax Review(2), pp. 241-244.
- De Widt, D. 2021. The impact of demographic trends on local government financial reserves: evidence from England. Local Government Studies 47(3), pp. 405-428. (10.1080/03003930.2021.1877665)
- De Widt, D., Oats, L. and Mulligan, E. 2019. The US compliance assurance process: a relational signalling perspective. Journal of Tax Administration 5(1), pp. 145-161.
- De Widt, D. and Panagiotopoulos, P. 2018. Informal networking in the public sector: Mapping local government debates in a period of austerity. Government Information Quarterly 35(3), pp. 375-388. (10.1016/j.giq.2018.05.004)
- De Widt, D. and Laffin, M. 2018. Representing territorial diversity: the role of local government associations. Regional Studies 52(11), pp. 1585-1594. (10.1080/00343404.2018.1462488)
- De Widt, D. and Oats, L. 2017. Risk assessment in a cooperative compliance context: a Dutch-UK comparison. British Tax Review 2017(2), pp. 230-248.
- De Widt, D. 2016. Top-down and bottom-up: Institutional effects on debt and grants at the English and German local level. Public Administration 94(3), pp. 664-684. (10.1111/padm.12251)
Monograffau
- Mulligan, E., Bassey, E., De Widt, D., Greggi, M., Kiesewetter, D. and Oats, L. 2022. Regulation of intermediaries, including tax advisers, in the EU/Member States and best practices from inside and outside the EU. Technical Report.
- De Widt, D., Llewelyn, I. and Thorogood, T. 2018. Review of lessons learned by Public Sector Audit Appointments Limited in its role as an Appointing Person 2016–18. Technical Report.
- De Widt, D. 2017. Dutch horizontal monitoring: the handicap of a head start. Working paper. FairTaxProject. Available at: https://www.diva-portal.org/smash/get/diva2:1142129/FULLTEXT01.pdf
- De Widt, D. and Laffin, M. 2018. Representing territorial diversity: the role of local government associations. Regional Studies 52(11), pp. 1585-1594. (10.1080/00343404.2018.1462488)
Ymchwil
Diddordebau ymchwil
- Cyllid rhynglywodraethol a llywodraeth leol
- Cyllidebu a chyfrifyddu cyhoeddus
- Archwilio'r sector cyhoeddus
- Polisi treth a gweinyddu (gan gynnwys prisio trosglwyddo)
Ymgynghori ymchwil ac ymgysylltu allanol
2022–Aelod presennol o Fwrdd Gweithredol Grŵp Diddordeb Arbennig BAFA (Cymdeithas Cyfrifeg a Chyllid Prydain) ar gyfer Gwasanaethau Cyhoeddus ac Elusennau.
2019–Cynghorydd Annibynnol presennol i Is-grŵp Dosbarthu Cyllid Llywodraeth Leol Llywodraeth Cymru.
2017– Cymrawd Ymchwil Cyswllt presennol y Ganolfan Ymchwil Gweinyddu Treth (TARC), Ysgol Fusnes Prifysgol Caerwysg.
2023– Llywodraethwr presennol a Chadeirydd Pwyllgor Cyllid Ysgol Gynradd Parc y Rhath, Caerdydd.
Grantiau diweddar:
- Rhaglen Grantiau System Prifysgol Caerdydd-Prifysgol Illinois, dyfarniad am ymweliad ymchwil â Chanolfan Ymchwil Cyllid y Llywodraeth (GFRC) ym Mhrifysgol Illinois Chicago, £4,000, Prif Ymchwilydd (2025).
- 'Rheoleiddio cyfryngwyr, gan gynnwys cynghorwyr treth, yn yr UE/Aelod-wladwriaethau ac arferion gorau o'r tu allan i'r UE', dyfarniad cronfa Is-bwyllgor Senedd Ewrop ar Faterion Treth (FISC), Co-I, £12,500 (gwanwyn 2022).
- 'Busnesau bach a'r system dreth' Dyfarniad cronfa Cenhadaeth Ddinesig Prifysgol Caerdydd, Co-I, £6,700 (haf 2022).
- 'Penderfynyddion ffioedd archwilio yn sector prifysgolion y DU', Rhaglen Cyfleoedd Ymchwil Israddedig Caerdydd (CUROP), Prif Ymchwilydd, £2,250 (haf 2019).
- 'Adolygiad Annibynnol o Brosiect Penodi Person PSAA' (2018), dyfarniad cyllid gan y Gymdeithas Llywodraeth Leol (LGA) i adolygu Public Sector Audit Appointments Ltd., ynghyd â Dr Tim Thorogood ac Iolo llewelyn, Prif Ymchwilydd, £27,000. Adroddiad ar gael drwy: https://www.psaa.co.uk/wp-content/uploads/2019/01/PSAA-Appointing-Person-evaluation-final-report.pdf
Anrhydeddau a chydnabyddiaeth academaidd:
- Athro Gwadd Université de Poitiers, L'Institut d'administration des entreprises (IAE), gwanwyn 2025.
- Gwobr Wiley Top Cited Article in Financial Accountability & Management, 2023.
Adolygu a swyddi'r Bwrdd Golygyddol
Adolygu ad hoc ar gyfer:
Cyfnodolyn Cyfrifeg, Archwilio ac Atebolrwydd, Fforwm Cyfrifyddu, Safbwyntiau Beirniadol ar Gyfrifyddu, Atebolrwydd a Rheolaeth Ariannol, Cyfnodolyn Cyllid Byd-eang, Chwarterol Gwybodaeth y Llywodraeth, Adolygiad Rhyngwladol o Wyddorau Gweinyddol, Cyfnodolyn Cyfrifeg a Newid Sefydliadol, Cyfnodolyn Cyllidebu Cyhoeddus, Cyfrifeg a Rheoli Ariannol, Cyfnodolyn Gweinyddu Treth, Astudiaethau Llywodraeth Leol, Polisi a Gwleidyddiaeth, Gweinyddiaeth Gyhoeddus, Gweinyddiaeth Gyhoeddus Adolygiad, Arian Cyhoeddus a Rheolaeth, Cynaliadwyedd.
Rwy'n aelod o'r Bwrdd Adolygu Golygyddol o'r Journal of Accounting & Organizational Change.
Ar hyn o bryd rwy'n olygydd gwadd rhifyn arbennig ar gyfer y cyfnodolyn Financial Accountability & Management.
Addysgu
Ymrwymiadau addysgu
- Perfformiad a Rheolaeth Ariannol (Israddedig, blwyddyn 2)
- Pobl a Chyllid (Diploma Ôl-raddedig mewn Cynllunio Gofal Iechyd)
- Traethodau MSc
- Goruchwyliaeth PhD
Profiad addysgu ym Mhrifysgol Caerdydd
- Goruchwyliwr traethawd hir Prosiectau Busnes MBA
- Dulliau Ymchwil (MSc)
- Safbwyntiau Rhyngddisgyblaethol ar Gyfrifeg (MSc)
- Traethawd hir BSc (Israddedig, blwyddyn 3)
Ar ben hynny, mae Dennis wedi dysgu ym Mhrifysgol Bryste, Prifysgol Caerwysg, Prifysgol Leiden yn yr Iseldiroedd, a Phrifysgol Queen Mary Llundain.
Gwobrau addysgu
- Enwebwyd ar gyfer Gwobr Cyfoethogi Bywyd Myfyrwyr Prifysgol Caerdydd, 2025
- Enwebwyd ar gyfer Gwobr Cyfoethogi Bywyd Myfyrwyr Prifysgol Caerdydd, 2020
Bywgraffiad
Addysg
- PhD mewn Busnes a Rheolaeth (Queen Mary University of London)
- MSc(Res) mewn Gweinyddiaeth Gyhoeddus (Prifysgol Leiden)
- MA mewn Hanes Economaidd (Prifysgol Leiden)
- BSc mewn Gweinyddiaeth Gyhoeddus (Prifysgol Leiden)
- BA mewn Hanes Economaidd (Prifysgol Leiden)
- Diploma mewn Safonau Cyfrifeg y Sector Cyhoeddus Rhyngwladol (IPSAS) (CIFPA, Llundain)
- Tystysgrif mewn Rheolaeth a Chyfrifeg Ariannol (CIPFA, Llundain)
- Diploma mewn Rheolaeth Ariannol ac Archwilio (CIPFA, Llundain)
Aelodaeth broffesiynol
- Cymdeithas Cyfrifeg a Chyllid Prydain (BAFA)
- Sefydliad Siartredig Cyllid Cyhoeddus a Chyfrifyddiaeth (CIPFA)
- Rhwydwaith Ymchwil Cyfrifeg Llywodraethol Rhyngwladol Gymharol (CIGAR)
- Cymrawd yr Academi Addysg Uwch (FHEA)
Rolau arholwr allanol
- Prifysgol Caerlŷr (2024 hyd yn hyn)
- Prifysgol y Witwatersrand (Wits), Johannesburg (De Affrica) (2024 hyd yn hyn)
Swyddi blaenorol
- Uwch Ddarlithydd mewn Cyfrifeg a Chyllid, Ysgol Busnes Caerdydd, 2020-2023
- Darlithydd mewn Cyfrifeg a Chyllid, Ysgol Busnes Caerdydd, 2017-2020
- Cymrawd Ymchwil Ôl-ddoethurol Prosiect ymchwil Horizon FairTax yr Undeb Ewropeaidd, Ysgol Fusnes Prifysgol Caerwysg, 2015-2017
- Ymchwilydd Iau yn y Ganolfan Diwygio'r Sector Cyhoeddus, Prifysgol Leiden, yr Iseldiroedd, 2010-2011
Meysydd goruchwyliaeth
Goruchwyliaeth gyfredol
Contact Details
DeWidtD@caerdydd.ac.uk
+44 29208 76569
Adeilad Aberconwy, Ystafell Room R32, Rhodfa Colum, Cathays, Caerdydd, CF10 3EU
+44 29208 76569
Adeilad Aberconwy, Ystafell Room R32, Rhodfa Colum, Cathays, Caerdydd, CF10 3EU
Arbenigeddau
- Cyfrifeg
- Archwilio ac atebolrwydd
- Sefydliad a rheolaeth sector cyhoeddus
- Trethi a refeniw