![Kevin Holland](https://profiles-cardiff.imgix.net/attachments/1302?w=200&h=200&auto=format&crop=faces&fit=crop&q=90")
Overview
The main focus of my research and teaching is in the field of taxation, though my work spans a number of other areas including audit markets. In taxation, I have published papers along with co-authors examining: Corporate tax burdens, Real Estate Investment Trusts, Share prices and dividend taxation, Taxation and the pricing of Venture Capital Trusts and Corporate tax knowledge management. This work has been published in a range of journals including: Accounting and Business Research, British Accounting Review, British Tax Review, Critical Perspectives on Accounting, eJournal of Tax Research, European Journal of Finance, International Journal of Auditing and Journal of Applied Accounting Research.
Doctoral level thesis supervised include: Taxation compliance behaviour in individuals and SMEs; Corporate earnings persistence, Corporate social responsibility and tax avoidance; Shareholders’ valuation of tax management; Cost of equity and corporate taxation; and Dividend taxation and equity prices.
Prior to employment as an academic, I was in practice with Price Waterhouse as an ICAEW Chartered Accountant specialising in corporate taxation. In 2014 I joined Cardiff Business School having previously held professorial positons at University of Southampton and Aberystwyth University (University College Wales, Aberystwyth). In 2024 I was the recipient of a British Accounting & Finance Association (BAFA) Life-time Achievement Award.
External academic related activities include: editorial board member of the journals: Accounting and Business Research; Accounting, Finance and Governance Review; Advances in Taxation; Journal of Accounting in Emerging Economies; and Journal of Tax Administration; external member of British Accounting Review (BAR) Steering Group; member of Tax Research Network (TRN) Research Committee (http://taxresearch.network/about/); Senior Fellow at the Tax Administration Research Centre (https://tarc.exeter.ac.uk/) based at Exeter University, and non-executive trustee British Accounting and Finance Association.
Management positions held include: Head of Accounting and Finance Section (Cardiff), Head of Accounting Subject Group (Southampton) and Head of Accounting and Finance Group (Aberystwyth).
Current and recent external examining positions include - Bangor University, Birmingham Business School, London School of Economics, National University of Ireland Galway, Swansea University, University College Cork, University College Dublin and University of Limerick.
Former positions include: council member of Institute of Fiscal Studies, member of Academic Advisory Group of the ESRC/HMRC/HMT Tax Administration Research Centre, Chair of Tax Research Network, Extraordinary Professor, Department of Taxation, University of Pretoria, South Africa, member of the Scientific Committee for the Chartered Association of Business Schools' Academic Journal Guide and member of steering group of Conference of Professors of Accounting and Finance (CPAF). Previous consultancy clients include National Audit Office and HM Treasury.
Publication
2023
- Song, Q. and Holland, K. 2023. The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom. Journal of International Accounting, Auditing and Taxation 52, article number: 100564. (10.1016/j.intaccaudtax.2023.100564)
2022
- Holland, K., Lindop, S. and Abdul Wahab, N. S. 2022. How do managers and shareholders respond to taxation? An analysis of the introduction of the UK real estate investment trust legislation. Abacus 58(2), pp. 334-364. (10.1111/abac.12239)
2021
- Edgley, C. R. and Holland, K. M. 2021. 'Unknown unknowns' and the tax knowledge gap: power and the materiality of discretionary tax disclosures. Critical Perspectives On Accounting 81, article number: 102227. (10.1016/j.cpa.2020.102227)
2019
- Rijt, P. v. d., Hasseldine, J. and Holland, K. 2019. Sharing corporate tax knowledge with external advisers. Accounting and Business Research 49(4), pp. 454-473. (10.1080/00014788.2018.1526058)
2017
- Edgley, C. and Holland, K. 2017. Unknown unknowns and the tax knowledge gap: Evaluating materiality in tax disclosures.. Presented at: Critical perspectives on Accounting Conference 2017, Quebec, 2-5 July 2017. pp. -.
2016
- Holland, K., Lindop, S. and Zainudin, F. 2016. Tax avoidance: a threat to corporate legitimacy? An examination of companies’ financial and CSR reports. British Tax Review 3, pp. 310-338.
- Evans, C., Carlon, S. and Holland, K. 2016. Tax knowledge in large corporations: insights and analysis. Project Report. Institute of Chartered Accountants in Australia (ICAA).
2015
- Wahab, N. S. A. and Holland, K. 2015. The persistence of book-tax differences. British Accounting Review 47(4), pp. 339-350. (10.1016/j.bar.2014.06.002)
2013
- Lindop, S. and Holland, K. 2013. Dividend taxation and the pricing of UK equities. Journal of Applied Accounting Research 14(3), pp. 203-223. (10.1108/JAAR-01-2013-0003)
2012
- Abdul Wahab, N. S. and Holland, K. 2012. Tax planning, corporate governance and equity value. The British Accounting Review 44(2), pp. 111-124. (10.1016/j.bar.2012.03.005)
- Holland, K. and Lane, J. 2012. Perceived auditor independence and audit firm fees. Accounting and Business Research 42(2), pp. 115-141. (10.1080/00014788.2012.628157)
2011
- Hasseldine, J., Holland, K. and van der Rijt, P. 2011. The market for corporate tax knowledge. Critical Perspectives on Accounting 22(1), pp. 39-52. (10.1016/j.cpa.2010.06.019)
- Holland, K. and Jackson, R. . H. G. 2011. Taxation influences upon the market in venture capital trust stocks: theory and practice. Accounting and Business Research 41(1), pp. 1-27. (10.1080/00014788.2011.549633)
2006
- Hodgkinson, L., Holland, K. and Jackson, R. H. G. 2006. Dividend valuation, trading and transactions costs: the 1997 partial abolition of dividend tax credit repayments. Accounting and Business Research 36(4), pp. 253-270. (10.1080/00014788.2006.9730027)
2004
- Holland, K. and Jackson, R. H. G. 2004. Earnings management and deferred tax. Accounting and Business Research 34(2), pp. 101-123. (10.1080/00014788.2004.9729956)
2002
- Cable, J., Henley, A. and Holland, K. 2002. Pot of gold or winner's curse? An event study of the auctions of 3G mobile telephone licences in the UK. Fiscal Studies 23(4), pp. 447-462. (10.1111/j.1475-5890.2002.tb00068.x)
- Ezzamel, M., Gwilliam, D. R. and Holland, K. 2002. The relationship between categories of non-audit services and audit fees: evidence from UK companies. International Journal of Auditing 6(1), pp. 13-35. (10.1111/j.1099-1123.2002.tb00003.x)
2000
- Cable, J. and Holland, K. 2000. Robust vs. OLS estimation of the market model: implications for event studies. Economics Letters 69(3), pp. 385-391. (10.1016/S0165-1765(00)00306-2)
Articles
- Song, Q. and Holland, K. 2023. The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom. Journal of International Accounting, Auditing and Taxation 52, article number: 100564. (10.1016/j.intaccaudtax.2023.100564)
- Holland, K., Lindop, S. and Abdul Wahab, N. S. 2022. How do managers and shareholders respond to taxation? An analysis of the introduction of the UK real estate investment trust legislation. Abacus 58(2), pp. 334-364. (10.1111/abac.12239)
- Edgley, C. R. and Holland, K. M. 2021. 'Unknown unknowns' and the tax knowledge gap: power and the materiality of discretionary tax disclosures. Critical Perspectives On Accounting 81, article number: 102227. (10.1016/j.cpa.2020.102227)
- Rijt, P. v. d., Hasseldine, J. and Holland, K. 2019. Sharing corporate tax knowledge with external advisers. Accounting and Business Research 49(4), pp. 454-473. (10.1080/00014788.2018.1526058)
- Holland, K., Lindop, S. and Zainudin, F. 2016. Tax avoidance: a threat to corporate legitimacy? An examination of companies’ financial and CSR reports. British Tax Review 3, pp. 310-338.
- Wahab, N. S. A. and Holland, K. 2015. The persistence of book-tax differences. British Accounting Review 47(4), pp. 339-350. (10.1016/j.bar.2014.06.002)
- Lindop, S. and Holland, K. 2013. Dividend taxation and the pricing of UK equities. Journal of Applied Accounting Research 14(3), pp. 203-223. (10.1108/JAAR-01-2013-0003)
- Abdul Wahab, N. S. and Holland, K. 2012. Tax planning, corporate governance and equity value. The British Accounting Review 44(2), pp. 111-124. (10.1016/j.bar.2012.03.005)
- Holland, K. and Lane, J. 2012. Perceived auditor independence and audit firm fees. Accounting and Business Research 42(2), pp. 115-141. (10.1080/00014788.2012.628157)
- Hasseldine, J., Holland, K. and van der Rijt, P. 2011. The market for corporate tax knowledge. Critical Perspectives on Accounting 22(1), pp. 39-52. (10.1016/j.cpa.2010.06.019)
- Holland, K. and Jackson, R. . H. G. 2011. Taxation influences upon the market in venture capital trust stocks: theory and practice. Accounting and Business Research 41(1), pp. 1-27. (10.1080/00014788.2011.549633)
- Hodgkinson, L., Holland, K. and Jackson, R. H. G. 2006. Dividend valuation, trading and transactions costs: the 1997 partial abolition of dividend tax credit repayments. Accounting and Business Research 36(4), pp. 253-270. (10.1080/00014788.2006.9730027)
- Holland, K. and Jackson, R. H. G. 2004. Earnings management and deferred tax. Accounting and Business Research 34(2), pp. 101-123. (10.1080/00014788.2004.9729956)
- Cable, J., Henley, A. and Holland, K. 2002. Pot of gold or winner's curse? An event study of the auctions of 3G mobile telephone licences in the UK. Fiscal Studies 23(4), pp. 447-462. (10.1111/j.1475-5890.2002.tb00068.x)
- Ezzamel, M., Gwilliam, D. R. and Holland, K. 2002. The relationship between categories of non-audit services and audit fees: evidence from UK companies. International Journal of Auditing 6(1), pp. 13-35. (10.1111/j.1099-1123.2002.tb00003.x)
- Cable, J. and Holland, K. 2000. Robust vs. OLS estimation of the market model: implications for event studies. Economics Letters 69(3), pp. 385-391. (10.1016/S0165-1765(00)00306-2)
Conferences
- Edgley, C. and Holland, K. 2017. Unknown unknowns and the tax knowledge gap: Evaluating materiality in tax disclosures.. Presented at: Critical perspectives on Accounting Conference 2017, Quebec, 2-5 July 2017. pp. -.
Monographs
- Evans, C., Carlon, S. and Holland, K. 2016. Tax knowledge in large corporations: insights and analysis. Project Report. Institute of Chartered Accountants in Australia (ICAA).
Research
The main focus of my research and teaching is in the field of taxation, though my work spans a number of other areas including audit markets. In taxation, I have published papers along with co-authors examining: Corporate tax burdens, Real Estate Investment Trusts, Share prices and dividend taxation, Taxation and the pricing of Venture Capital Trusts and Corporate tax knowledge management. This work has been published in a range of journals including: Abacus, Accounting and Business Research, British Accounting Review, British Tax Review, Critical Perspectives on Accounting, eJournal of Tax Research, European Journal of Finance, Journal of Business Finance and Accounting, International Journal of Auditing and Journal of Applied Accounting Research.
Teaching
My teaching interests involve taxation and properties of financial reporting. I currently or have recently taught on the following undergraduate modules: BS 3521 Advanced Corporate Reporting and BS 3622 Taxation Policy, Practice and Administration. I also contribute to the postgraduate module BST 957 Interdisciplinary Perspective in Accounting.
Biography
Qualifications
- BA Accounting and Financial Administration, Bangor University (formerly University College of North Wales)
- ACA - Chartered Accountant, Institute of Chartered Accountants in England & Wales
- PhD. Taxation, Prifysgol Bangor University
Editorial work
Editorial Board member:
- Accounting and Business Research
- Accounting, Finance and Governance Review
- Advances in Taxation
- Journal of Accounting in Emerging Economies
- Journal of Tax Administration
Professional memberships
- Tax Research Network (TRN)
- British Accounting and Finance Association
Senior Fellow
Tax Administration Research Centre (Exeter University)
Contact Details
+44 29208 75725
Aberconway Building, Room S31, Colum Road, Cathays, Cardiff, CF10 3EU
