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Dennis De Widt

Dr Dennis De Widt

Reader in Accounting and Finance

Cardiff Business School

+44 29208 76569
Aberconway Building, Room Room R32, Colum Road, Cathays, Cardiff, CF10 3EU
Available for postgraduate supervision


Dennis De Widt is a Reader (Associate Professor) in Accounting & Finance at Cardiff Business School, which he joined in August 2017. After graduating from Leiden University, the Netherlands, he worked as a Junior Researcher at the Centre for Public Sector Reform at Leiden University. He moved to the UK in 2011 to conduct his PhD at Queen Mary University of London, conducting a European comparative study of the impact of intergovernmental financial structures on local government debt. Subsequently, he worked as a Postdoctoral Researcher at the University of Exeter Business School where his EU funded research focused on tax compliance initiatives for large businesses.

Dennis’ research in the areas of public sector finances and accounting is characterised by a strong interdisciplinary, and often international comparative approach. His publications have appeared in a range of journals including the British Tax Review, Financial Accountability & Management, Government Information Quarterly, Public Administration, and Regional Studies. He is an Independent Adviser to the Welsh Government’s Local Government Finance Distribution Group, an Associate Research Fellow of the Tax Administration Research Centre (TARC) at the University of Exeter Business School, and Co-Director of the Cardiff Interdisciplinary Taxation Research Group.






  • 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.






Book sections




Research interests

  • Intergovernmental and local government finances
  • Public budgeting and accounting
  • Public sector auditing
  • Tax policy and administration (including transfer pricing)

Research projects and consultancies

2022–current   Executive Board Member of the BAFA (British Accounting & Finance Association) Special Interest Group for Public Services and Charities.

2019–current   Independent Adviser to the Welsh Government’s Local Government Finance Distribution Sub-Group.

2017–current   Associate Research Fellow of the Tax Administration Research Centre (TARC), University of Exeter Business School.

Recent grants:

  • 'Regulation of intermediaries, including tax advisers, in the EU/Member States and best practices from outside the EU', fund award European Parliament Subcommittee on Tax Matters (FISC), Co-I, £12,500 (Spring 2022).
  • 'Small businesses and the tax system' Cardiff University Civic Mission fund award, Co-I, £6,700 (Summer 2022).
  • 'Determinants of audit fees in the UK university sector', Cardiff Undergraduate Research Opportunities Programme (CUROP), £2,250 (Summer 2019).
  • 'Independent Review of PSAA Appointing Person Project' (2018), funding award from the Local Government Association (LGA) to review Public Sector Audit Appointments Ltd., together with Dr Tim Thorogood and Iolo llewelyn, £27,000, Principal Investigator. Report available via:

Reviewing and Editorial Board positions

Ad hoc reviewing for:

Accounting, Auditing & Accountability Journal, Accounting Forum, Financial Accountability & Management, Global Finance Journal, Government Information Quarterly, International Review of Administrative Sciences, Journal of Accounting & Organizational Change, Journal of Public Budgeting, Accounting & Financial Management, Journal of Tax Administration, Local Government Studies, Policy & Politics, Public Administration Review, Public Money & Management, Sustainability.

I am an Editorial Review Board member of the Journal of Accounting & Organizational Change.


Teaching commitments

  • Performance & Financial Management (Undergraduate, year 2)
  • People & Finance (Postgraduate Diploma in Healthcare Planning) 
  • MSc dissertations
  • PhD supervision

Teaching experience

  • MBA Business Projects dissertation supervisor
  • Research Methods (MSc)
  • Interdisciplinary Perspectives on Accounting (MSc)
  • BSc Dissertation (Undergraduate, year 3)

Teaching awards

  • Nominated for the Cardiff University Enriching Student Life Award, 2020



  • PhD in Business and Management (Queen Mary University of London)
  • MSc(Res) in Public Administration (Leiden University)
  • MA in Economic History (Leiden University)
  • BSc in Public Administration (Leiden University)
  • BA in Economic History (Leiden University)
  • FHEA - Fellow of the Higher Education Academy
  • IPSAS Dip - Diploma in International Public Sector Accounting Standards (CIFPA, London)
  • Certificate in Management and Financial Accounting (CIPFA, London)

Previous positions

  • Senior Lecturer in Accounting and Finance, Cardiff Business School, 2020-2023
  • Lecturer in Accounting and Finance, Cardiff Business School, 2017-2020  
  • Postdoctoral Research Fellow European Union Horizon FairTax research project, University of Exeter Business School, 2015-2017
  • Junior Researcher at the Centre for Public Sector Reform, Leiden University, the Netherlands, 2010-2011



Current supervision

Muhammad Dahlan

Muhammad Dahlan

Graduate Tutor

Basmah Aldarsi

Basmah Aldarsi

Graduate Tutor

Hessa Alghadeer

Hessa Alghadeer

Research student

Abdullah Alolayan

Abdullah Alolayan

Research student

Angga Anggoro

Angga Anggoro

Research student


  • Accounting
  • Auditing and accountability
  • Public sector organisation and management
  • Taxation and revenue