Currently browsing: Items authored or edited by Jane Frecknall-Hughes

Frecknall-Hughes, Jane and Gribnau, Hans (2025). Tax after the American War of Independence: A Consideration of The Federalist and The Anti-Federalist Papers. In: Harris, Peter and de Cogan, Dominic eds. Studies in the History of Tax Law. Studies in the History of Tax Law, 11. Oxford, UK: Hart Publishing (In Press).

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Ashiru, Folajimi; Adegbite, Emmanuel; Frecknall-Hughes, Jane and Daodu, Olabisi (2024). Reliability of the audit committee in weak institutional environments: Evidence from Nigeria. Journal of International Accounting, Auditing and Taxation, 57, article no. 100657.

• Request a copy from the author This document will be available to download from 24 October 2026

Closs-Davies, S.; Burkinshaw, L. and Frecknall-Hughes, J. (2024). Is the HMRC Charter Fit for Purpose? Experiences of Tax Practitioners and Vulnerable Citizens. British Tax Review, 2 pp. 304–326.

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Frecknall-Hughes, Jane and Gribnau, Hans (2024). Thomas Aquinas His Work, Justice, the State and Taxation. In: van Brederode, Robert ed. Christian Perspectives on the Role of the State, Justice, and Taxation. London: Springer, Palgrave (In press).

Frecknall-Hughes, Jane; Gangl, Katharina; Hofmann, Eva; Hartl, Barbara and Kirchler, Erich (2023). The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study. Journal of Economic Psychology, 97, article no. 102629.

• Request a copy from the author This document will be available to download from 15 April 2025
• Request a copy from the author This document will be available to download from 15 April 2025

Doyle, Elaine; Frecknall Hughes, Jane and Summers, Barbara (2014). Ethics in tax practice: a study of the effect of practitioner firm size. Journal of Business Ethics, 122(4) pp. 623–641.

Frecknall Hughes, Jane; James, Simon and Mcilwhan, Rosemarie (2014). The Tax Implications of Scottish Independence or Further Devolution. Institute of Chartered Accountants Scotland, Edinburgh.

Frecknall Hughes, Jane; Mcilwhan, Rosemarie and James, Simon (2014). Informing the decision – the tax implications of Scottish independence or further devolution. Focus on Research(30) pp. 4–5.

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Frecknall Hughes, Jane and McKerchar, Margaret (2013). Historical perspectives on the emergence of the tax profession: Australia and the UK. Australian Tax Forum, 28(2) pp. 276–288.

Frecknall Hughes, Jane and McKerchar, Margaret (2013). The history and development of the taxation profession in the UK and Australia. In: Tiley, John ed. Studies in the History of Tax Law, Volume VI. Oxford: Hart Publishing, pp. 421–448.

Frecknall Hughes, Jane; Doyle, Elaine and Summer, Barbara (2013). An empirical analysis of the ethical reasoning process of tax practitioners. Journal of Business Ethics, 114(2) pp. 325–339.

Demirbag, Mehmet; Frecknall Hughes, Jane; Glaister, Keith W and Tatoglu, Ekrem (2013). Ethics and taxation: a cross-national comparison of UK and Turkish firms. International Business Review, 22(1) pp. 100–111.

Abu Hasan, Haslida; Frecknall Hughes, Jane; Heald, David and Hodges, Ron (2013). Auditee perceptions of external evaluations of the use of resources by local authorities. Financial Accountability & Management, 29(3) pp. 291–326.

Doyle, Elaine; Frecknall Hughes, Jane; Glaister, Keith W. and Summers, B. (2012). Ethics in tax practice: an exploratory analysis. In: Oats, Lynne ed. Taxation: a fieldwork research handbook. Abingdon: Routledge, pp. 152–161.

Doyle, Elaine; Frecknall Hughes, Jane and Summers, Barbara (2012). Moral reasoning and tax practice: the development of an assessment instrument. In: Oats, Lynne ed. Taxation: A Fieldwork Research Handbook. Abingdon: Routledge, pp. 59–71.

Doyle, Elaine; Frecknall Hughes, Jane and Glaister, Keith W. (2012). Ethics in tax practice: an exploratory analysis. In: Oats, Lynne ed. Taxation: A Fieldwork Research Handbook. Abingdon: Routledge, pp. 152–161.

Frecknall Hughes, Jane (2012). Re-examining King John and Magna Carta: reflections on reasons, methodology and methods. In: Musson, Anthony and Stebbings, Chantal eds. Making Legal History: Approaches and Methodology. Cambridge: Cambridge University Press, pp. 244–263.

Frecknall Hughes, Jane (2011). Contextualising the development of the tax profession: some first thoughts. In: Tiley, John ed. Studies in the History of Tax Law V. Oxford: Hart Publishing, pp. 177–191.

Frecknall Hughes, Jane (2010). Fiscal grievances underpinning the Magna Carta: some first thoughts. In: Tiley, John ed. Studies in the history of tax law V, Volume 4. Oxford and Portland, Oregon: Hart Publishing, pp. 89–106.

Doyle, Elaine; Frecknall Hughes, Jane and Summers, Barbara (2009). Research methods in taxation ethics: developing the Defining Issues Test (DIT) for a tax specific scenario. Journal of Business Ethics, 88(1) pp. 35–52.

Doyle, Elaine M.; Frecknall Hughes, Jane and Glaister, Keith W. (2009). Linking ethics and risk management in taxation: evidence from an exploratory study in Ireland and the U.K. Journal of Business Ethics, 86(2) pp. 177–198.

Glaister, Keith W. and Frecknall Hughes, Jane (2008). Corporate strategy formulation and taxation: evidence from UK Firms. British Journal of Management, 19(1) pp. 33–48.

Goergen, Marc and Frecknall Hughes, Jane (2007). Mix and match facilities and loan notes in acquisitions. In: Gregoriou, Greg and Renneboog, Luc eds. International mergers and acquisitions activity since 1990: quantitative analysis and recent research. Quantitative Finance. Burlington, MA: Elsevier, pp. 135–166.

Frecknall Hughes, Jane (2007). The concept of taxation and the age of enlightenment. In: Tiley, John ed. Studies in the History of Tax Law, Volume 2. Oxford: Hart Publishing, pp. 253–286.

Frecknall Hughes, Jane and Oats, Lynne (2007). King John's tax innovations- extortion, resistance and the establishment of the principle of taxation by consent. Accounting Historians' Journal, 34(2) pp. 75–107.

Simpson, M.; Padmore, J. and Frecknall Hughes, J. (2007). Measuring the performance of small and medium sizes enterprises. In: 30th Institute for Small Business & Entrepreneurship Conference, Nov 2007, Glasgow, Scotland.

Simpson, M.; Padmore, J. and Frecknall Hughes, J. (2007). The difficulties of measuring performance in small and medium sized enterprises. In: 4th Conference on Performance Measurement and Management Control - Measuring and Rewarding Performance, 26-28 Sep 2007, Nice, France.

Simpson, M.; Padmore, J. and Frecknall Hughes, J. (2007). Measuring the performance of small and medium sized enterprises. In: 52nd International Council for Small Business World Conference, 13-15 Jun 2007, Turku, Finland.

Simpson, Mike; Padmore, Jo; Taylor, Nick and Frecknall Hughes, Jane (2006). Marketing in small and medium sized enterprises. International Journal of Entrepreneurial Behaviour & Research, 12(6) pp. 361–387.

Frecknall Hughes, Jane and Moizer, Peter (2004). Taxation and ethics. In: Lamb, Margaret; Lymer, Andrew; Freedman, Judith and James, Simon eds. Taxation: an interdisciplinary approach to research. Oxford, U.K.: Oxford University Press, pp. 125–137.

Frecknall Hughes, Jane (2004). Incentives to transfer profits: a Japanese perspective. In: Buckley, Peter J. ed. The challenge of international business. Basingstoke, U.K.: Palgrave Macmillan, pp. 242–253.

Frecknall Hughes, Jane and Oats, Lynne (2004). John Lackland: a fiscal re-evaluation. In: Tiley, John ed. Studies in the history of tax law, Volume 1. Oxford: Hart Publishing, pp. 201–226.

Frecknall Hughes, Jane and Glaister, Keith W (2003). E-commerce and international taxation: a preliminary analysis. In: Lymer, Andy and Salter, David eds. Contemporary issues in taxation research. Aldershot, U.K.: Ashgate Publishers, pp. 89–105.

Buckley, Peter J. and Hughes, Jane Frecknell (2001). Incentives to transfer profits: the Japanese perspective. Applied Economics, 33(15) pp. 2009–2015.

Frecknall Hughes, Jane and Glaister, Keith (2001). Electronic commerce and international taxation: a square peg in a round hole? European Management Journal, 19(6) pp. 651–658.

Buckley, Peter J. and Frecknall Hughes, Jane (2000). Transfer priing and economic functions analysis: the Japanese paradigm. In: Buckley, Peter J. ed. Multinational Firms, Cooperation and Competition in the World Economy. Basingstoke, U.K.: Palgrave Macmillan, pp. 123–143.

Frecknall Hughes, J. and Moizer, P. (1999). Taxation and ethics. In: Lamb, Margaret and Lymer, Andrew eds. Interdisciplinary Research in Taxation: Research Approaches and Bibiliographic Survey. London, U.K.: ICAEW, Centre for Business Performance, pp. 73–84.

Frecknall Hughes, Jane; Humphrey, Christopher and Turley, Stuart (1998). Learning from mistakes? Using corporate scandals to enhance audit teaching. International Journal of Auditing, 2(2) pp. 89–101.

Buckley, P. J. and Frecknall Hughes, Jane (1998). Japanese transfer pricing: a note. In: Buckley, Peter J. ed. International Strategic Management and Government Policy. Basingstoke, U.K.: Palgrave Macmillan, pp. 233–241.

Buckley, Peter J. and Frecknall Hughes, Jane (1998). Transfer pricing and economic functions analysis: the Japanese paradigm. Applied Economics, 30(5) pp. 621–629.

Buckley, Peter J. and Frecknall Hughes, Jane (1997). Japanese transfer pricing: a note. Applied Economics Letters, 4(1) pp. 13–17.