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Dr Dennis De Widt
Darllenydd mewn Cyfrifeg a Chyllid
- DeWidtD@caerdydd.ac.uk
- +44 29208 76569
- Adeilad Aberconwy, Ystafell Room R32, Rhodfa Colum, Cathays, Caerdydd, CF10 3EU
- Ar gael fel goruchwyliwr ôl-raddedig
Trosolwyg
Mae Dennis De Widt yn Ddarllenydd (Athro Cyswllt) mewn Cyfrifeg a Chyllid yn Ysgol Busnes Caerdydd, a ymunodd ym mis Awst 2017. Ar ôl graddio o Brifysgol Leiden, yr Iseldiroedd, bu'n gweithio fel Ymchwilydd Iau yng Nghanolfan Diwygio'r Sector Cyhoeddus ym Mhrifysgol Leiden. Symudodd i'r DU yn 2011 i gynnal ei PhD ym Mhrifysgol Queen Mary, Llundain, gan gynnal astudiaeth gymharol Ewropeaidd o effaith strwythurau ariannol rhynglywodraethol ar ddyled llywodraeth leol. Wedi hynny, bu'n gweithio fel Ymchwilydd Ôl-ddoethurol yn Ysgol Fusnes Prifysgol Exeter lle canolbwyntiodd ei ymchwil a ariannwyd gan yr UE ar fentrau cydymffurfio â threthi i fusnesau mawr.
Nodweddir ymchwil Dennis ym meysydd cyllid a chyfrifeg y sector cyhoeddus gan ddull rhyngddisgyblaethol cryf, ac yn aml yn rhyngwladol. Mae ei gyhoeddiadau wedi ymddangos mewn amryw o gyfnodolion gan gynnwys y British Tax Review, Financial Accountability and Management, Government Information Quarterly, Public Administration, ac Regional Studies. Mae'n Ymgynghorydd Annibynnol i Grŵp Dosbarthu Cyllid Llywodraeth Leol Llywodraeth Cymru, Cymrawd Ymchwil Cysylltiol y Ganolfan Ymchwil Gweinyddu Trethi (TARC) yn Ysgol Fusnes Prifysgol Caerwysg, ac yn Gyd-Gyfarwyddwr Grŵp Ymchwil Trethiant Rhyngddisgyblaethol Caerdydd.
Cyhoeddiad
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. and Oats, L. 2022. Imagining cooperative tax regulation: Common origins, divergent paths. Critical Perspectives On Accounting, article number: 102446. (10.1016/j.cpa.2022.102446)
- 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. 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)
- 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
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)
Articles
- 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. and Oats, L. 2022. Imagining cooperative tax regulation: Common origins, divergent paths. Critical Perspectives On Accounting, article number: 102446. (10.1016/j.cpa.2022.102446)
- 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)
Book sections
- 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)
Conferences
- 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.
Monographs
- 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 llywodraeth leol a rhynglywodraethol
- Cyllidebu cyhoeddus a chyfrifyddu
- Archwilio'r sector cyhoeddus
- Polisi a gweinyddiaeth treth (gan gynnwys costau trosglwyddo)
Prosiectau ymchwil ac ymgynghoriaethau
2022–presennolAelod Bwrdd Gweithredol BAFA (Cymdeithas Cyfrifeg a Chyllid Prydain) Grŵp Diddordeb Arbennig ar gyfer Gwasanaethau Cyhoeddus ac Elusennau.
2019–Cynghorydd Annibynnol cyfredol Is-grŵp Dosbarthu Cyllid Llywodraeth Leol Llywodraeth Cymru.
2017–Cymrawd Ymchwil Cysylltiol cyfredol y Ganolfan Ymchwil Gweinyddu Trethi (TARC), Ysgol Fusnes Prifysgol Exeter.
Grantiau diweddar:
- 'Rheoleiddio cyfryngwyr, gan gynnwys cynghorwyr treth, yn yr UE / Aelod-wladwriaethau ac arferion gorau o'r tu allan i'r UE', yn dyfarnu cyllid Is-bwyllgor Senedd Ewrop ar Faterion Treth (FISC), Co-I, £12,500 (Gwanwyn 2022).
- 'Busnesau bach a'r system drethi' Gwobr 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), £2,250 (Haf 2019).
- 'Adolygiad Annibynnol o Brosiect Person Penodi PSAA' (2018), dyfarniad ariannol gan y Gymdeithas Llywodraeth Leol (LGA) i adolygu Penodiadau Archwilio Sector Cyhoeddus Cyf., ynghyd â Dr Tim Thorogood a Iolo Llewelyn, £27,000, Prif Ymchwilydd. Adroddwch drwy: https://www.psaa.co.uk/wp-content/uploads/2019/01/PSAA-Appointing-Person-evaluation-final-report.pdf
Adolygu a swyddi Bwrdd Golygyddol
Adolygiad ad hoc ar gyfer:
Cyfrifeg, Archwilio ac Atebolrwydd Journal, Fforwm Cyfrifeg, Ariannol Atebolrwydd a Rheolaeth, Global Finance Journal, Government Information Quarterly, International Review of Administrative Sciences, Journal of Accounting & Organizational Change, Journal of Public Budgeting, Cyfrifeg a Rheolaeth Ariannol, Journal of Gweinyddu Treth, Astudiaethau Llywodraeth Leol, Polisi a Gwleidyddiaeth, Adolygiad Gweinyddiaeth Gyhoeddus, Arian Cyhoeddus a Rheolaeth, Cynaliadwyedd.
Rwy'n aelod o Fwrdd Adolygu Golygyddol y Journal of Accounting & Organizational Change.
Addysgu
Teaching commitments
- Performance & Financial Management (Undergraduate, year 2)
- Dissertation (Undergraduate, year 3)
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)
- FHEA - Cymrawd yr Academi Addysg Uwch
- IPSAS Dip - Diploma mewn Safonau Cyfrifeg y Sector Cyhoeddus Rhyngwladol (CIFPA, Llundain)
- Tystysgrif mewn Rheolaeth a Chyfrifeg Ariannol (CIPFA, Llundain)
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 Exeter, 2015-2017
- Ymchwilydd Iau yn y Ganolfan Diwygio'r Sector Cyhoeddus, Prifysgol Leiden, yr Iseldiroedd, 2010-2011
Meysydd goruchwyliaeth
Goruchwyliaeth gyfredol
Arbenigeddau
- Cyfrifeg
- Archwilio ac atebolrwydd
- Sefydliad a rheolaeth sector cyhoeddus
- Trethi a refeniw
