Nottingham University Business School
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Professor Jane Frecknall-Hughes

MA (St Hildas College, Oxford), MA (Corpus Christi College, Oxford), ACA (Institute of Chartered Accountants in England and Wales), CTA (Chartered Institute of Taxation), PGCLTHE (University of Leeds), PhD (University of Leeds), LLM (University of Northumbria), FHEA (University of Sheffield)
Professor of Accounting and Taxation

Division: Accounting
Tel: +44 (0) 115 8232426
Location: B11 (Si Yuan, Jubilee Campus) (Si Yuan Building, Jubilee Campus)

Professor Jane Frecknall-Hughes is Professor of Accounting and Taxation at Nottingham University Business School, which she joined on 1 November 2016. After graduating from the University of Oxford, she became a chartered accountant and chartered tax consultant with KPMG.

In 1992 she joined the University of Leeds, gaining postgraduate teaching qualifications and a PhD (in Revenue Law and Tax Practice) and was awarded a master's degree (with distinction) in Commercial Law from the University of Northumbria in 2007. She is a fellow of the Higher Education Academy. After moving to the University of Sheffield in 2005, she then joined The Open University in 2008 as Professor of Accounting, later holding the posts of Professor of Law and Head of the Open University Law School and then Professor of Revenue Law. She joined Hull University Business School in September 2014 as Professor of Accounting and Taxation and Head of the Accounting and Finance Subject Group.

Jane's research focuses on taxation, especially from an interdisciplinary perspective. She has gained an international reputation for her work in this area, which is reflected in her publication record.

Jane has taught a wide range of subjects in the accounting and business law area, including taxation, and her textbook, entitled The Theory, Principles and Management of Taxation: An Introduction, was published by Routledge in October 2014.

Research Interests
Jane's research interests centre on taxation, from an interdisciplinary perspective, with particular reference to:

Taxation and the multinational enterprise (including transfer pricing);
Tax planning and corporate governance (including aspects of decision making);
The ethics and morality of taxation (including tax avoidance);
Tax practice and the tax profession, including the development of the taxation profession in the UK and elsewhere;
Taxation and organisational form;
Taxation/financial history; and
Tax/financial literacy and decision making.

Administrative Roles
Division Head (Accounting)
Assessment Tutor (BSc Accountancy)
Divisional Research Director (Accounting)
I am module convenor of the following modules:


Business Law B (N11133)
Business Planning: Taxation (N13902)


Business and Commercial Law (N14E20)

Publications prior to 2005

Publications prior to 2005

Journal Articles

Buckley, P.J.; Frecknall-Hughes, J.(2001)., "Incentives to Transfer Profits: The Japanese Perspective", Applied Economics, Vol.33(15), pp.2009-2015.

Frecknall-Hughes, J; Glaister, K.W. (2001)., "Electronic Commerce and International Taxation: The Case of a Square Peg in a Round Hole? ", European Management Journal, Vol.19(6), pp.651-658.

Buckley, P.J.; Frecknall-Hughes, J.(1998)., "Transfer Pricing and Economic Functions Analysis: The Japanese Paradigm", Applied Economics, Vol.30(5), pp.621-629.

Frecknall-Hughes, J.; Humphrey, C.G.; Turley, S.(1998)., "Learning from Mistakes?: Using Corporate Scandals to Enhance Audit Teaching: New Thoughts on Teaching Methods in University Accounting Degrees", International Journal of Auditing, Vol.2(2), pp.89-101.

Buckley, P.J.; Frecknall-Hughes, J.(1997)., "Japanese Transfer Pricing: A Note", Economics Letters, Vol.4(1), pp.13-17.

Chapters in Books

Buckley, P.J.; Frecknall-Hughes, J. (2004)., "Incentives to Transfer Profits: A Japanese Perspective", in The Challenge of International Business, pp.242-253, Palgrave Macmillan.

Frecknall-Hughes, J.; Moizer, P. (2004)., "Taxation and Ethics", in Taxation: An Interdisciplinary Approach to Research , pp.125-137, Oxford University Press.

Frecknall-Hughes, J.; Oats, L.M.(2004)., "A Fiscal Re-evaluation", in Studies in the History of Tax Law, Volume 1, 201-226, Hart Publishing.

Frecknall-Hughes, J.; Glaister, K.W. (2003)., "E-commerce and International Taxation: A Preliminary Analysis", in Contemporary Issues in Taxation Research, pp.89-105, Ashgate Publishers..

Buckley, P.J.; Frecknall-Hughes, J. (2002)., "Transfer Pricing and Economic Functions Analysis: The Japanese Paradigm", in Multinational Firms, Cooperation and Competition in the World Economy , pp.123-143, Macmillan Press Limited.

Frecknall-Hughes, J.; Moizer, P(1999)., "Taxation and Ethics", in Interdisciplinary Research in Taxation: Research Approaches and Bibliographic Survey, pp.73-84, ICAEW, Centre for Business Performance.

Buckley, P.J.; Frecknall-Hughes, J. (1998)., "Japanese Transfer Pricing: A Note", in International Strategic Management and Government Policy , pp.233-241, Macmillan Press Limited .

Publications from 2005 to the present day

Journal Articles

Frecknall-Hughes, J.; Moizer, P.; Doyle, E.; Summers, B.(2017)., "An Examination of the Ethical Influences on the Work of Tax Practitioners", Journal of Business Ethics, forthcoming 2017.

Frecknall-Hughes, J.(2016)., "Research Methods in Taxation History", Review of Behavioral Economics, Vol.3(1), pp.5-20.

Frecknall-Hughes, J.(2015)., "The Claim to the Tax Domain: Examining the Activities of Accountants in the Late 19th and Early 20th Centuries", Accounting, Finance & Governance Review, Vol.21(1-2), pp.43-59.

Frecknall-Hughes, J.; Kirchler, E.(2015)., "Towards a General Theory of Tax Practice", NACRA Case Research Journal, Vol.24(2), pp.289-312.

Frecknall-Hughes, J.; Moizer, P.(2015)., "Assessing the Quality of Services Provided by Tax Practitioners", eJournal of Tax Research, Vol.13(1), pp.51-75.

Doyle, E.; Frecknall-Hughes, J.; Summers, B.(2014)., "Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size", Journal of Business Ethics, Vol.122(4), pp.623-641.

Frecknall-Hughes, J.(2014)., "Locke, Hume and Johnson and the Continuing Relevance of Tax History", eJournal of Tax Research, Vol.12(1), pp.87-103.

Abu Hasan, H.; Frecknall-Hughes, J.; Heald, D.; Hodges, R.(2013)., "Auditee Perceptions of External Evaluations of the Use of Resources by Local Authorities", Financial Accountability and Management, Vol.29(3), pp.291-326.

Demirbag, M.; Frecknall-Hughes, J.; Glaister, K.W.; Tatoglu, E.(2013)., "Ethics and Taxation: A Cross-National Comparison of UK and Turkish Firms", International Business Review, Vol.22(1), pp.100-111.

Doyle, E.; Frecknall-Hughes, J.; Summers, B.(2013)., "An Empirical Analysis of the Ethical Reasoning Process of Tax Practitioners", Journal of Business Ethics, Vol.114(2), pp.325-339.

Frecknall-Hughes, J.;McKerchar, M.(2013)., "Historical Perspectives on the Emergence of the Tax Profession: Australia and the UK", Australian Tax Forum, Vol.28(2), pp.275-288.

Doyle, E.; Frecknall-Hughes, J.; Summers, B.(2009)., "Research Methods in Taxation Ethics: Developing the Defining Issues Test (DIT) for a Tax Specific Scenario", Journal of Business Ethics, Vol.88(1)(Special Issue), pp.177-198.

Doyle, E.; Frecknall-Hughes, J; Glaister, K.W.(2009)., "Linking Ethics and Risk Management in Taxation: Evidence from an Exploratory Study in Ireland and the UK", Journal of Business Ethics, Vol.86(2), pp.177-198.

Glaister, K.W.; Frecknall-Hughes, J.(2008)., "Corporate Strategy Formulation and Taxation: Evidence from UK Firms", British Journal of Management, Vol.19(1), pp.33-48.

Frecknall-Hughes, J.; Oats, L.M.(2007)., "King John's Tax Innovations - Extortion, Resistance and the Establishment of the Principle of Taxation by Consent", Vol.34(2), pp.75-107.

Simpson, M.; Padmore, J.; Taylor, N.; Frecknall-Hughes, J.(2006)., "Marketing in Small and Medium Sized Enterprises", International Journal of Entrepreneurial Behaviour and Research, Vol.12(6), pp.361-387.


Frecknall-Hughes, J. (2014), The Theory, Principles and Management of Taxation: An Introduction, Routledge.

Chapters in Books

Burkinshaw, L.; Frecknall-Hughes, J.(2016)., "Assessing the Legal Status of HMRC Guidance: Some First Thoughts", in Contemporary Issues in Taxation, Volume 2, pp.66-86, Fiscal Publications.

Frecknall-Hughes, J.(2016)., "The Changing Face of the Tax Profession and Professional Bodies", in Plucking the Goose: A Century of Taxation from the Great War to the Digital Age, pp.132-153, LexisNexis.

Frecknall-Hughes, J.; McKerchar, M.(2015)., "Tax and the Tax Profession: Assessing Social Standing and Prestige", in Studies in the History of Tax Law VII, pp.133-152, Hart Publishing.

Frecknall-Hughes, J.(2014)., "King John, Magna Carta and Taxation", in Magna Carta: Muse and Mentor, pp.191-225, Thomson-Reuters.

Frecknall-Hughes, J.; McKerchar, M.(2013)., "The History and Development of the Taxation Profession in the UK and Australia", in Studies in the History of Tax Law VI, pp.421-448, Hart Publishing.

Doyle, E.; Frecknall-Hughes, J.; Glaister, K.W.(2012)., "Ethics in Tax Practice: An Exploratory Analysis", in Taxation: A Fieldwork Approach, pp.152-161, Routledge.

Doyle, E.; Frecknall-Hughes,; Summers, B.(2012)., "Moral Reasoning and Tax Practice: The Development of an Assessment Instrument", in Taxation: A Fieldwork Approach, pp.59-71, Routledge.

Frecknall-Hughes, J. (2012)., "Re-examining King John and Magna Carta: Reflections on Reasons, Methodology and Methods", in Making Legal History: Approaches and Methodology , pp.244-263, Cambridge University Press.

Frecknall-Hughes, J. (2012)., "Contextualising the Development of the Tax Profession: Some First Thoughts", in Studies in the History of Tax Law V , pp.177-191, Hart Publishing.

Frecknall-Hughes, J. (2010)., "Fiscal Grievances Underpinning the Magna Carta: Some First Thoughts", in Studies in the History of Tax Law IV , pp.89-106, Hart Publishing..

Frecknall-Hughes, J. (2007)., "The Concept of Taxation and the Age of Enlightenment", in Studies in the History of Tax Law II , pp.253-286, Hart Publishing.

Goergen, M.; Frecknall-Hughes, J. (2007)., "Mix and Match Facilities and Loan Notes in Acquisitions", in International Mergers and Acquisitions Activity Since 1990: Quantitative Analysis and Recent Research , pp.135-166, Elsevier.

Reports for external body

Frecknall-Hughes, J.; James, S.; McIlwhan, R., 2014, "The Tax Implications of Scottish Independence or Further Devolution", Institute of Chartered Accountants of Scotland.

Fletcher, D.; Frecknall-Hughes, J.; Williams, S., 2013, "Understanding Limited Liability Partnerships in the Small and Medium Sized Business Sector", ICAEW.



Nottingham University Business School

Jubilee Campus

telephone: +44 (0) 115 846 6602
fax: +44 (0) 115 846 6667