Hull University Business School

Professor Jane Frecknall-Hughes

Jane Frecknell Hughes

Head of Subject, Accounting and Finance

Accounting and Finance

  • Biography
  • Qualifications
  • Teaching
  • Research
  • Key Publications


Professor Jane Frecknall-Hughes is Professor of Accounting and Taxation at Hull University Business School. She is also Co-Director of Accounting Research for the Business School. 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. 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. She 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.


PhD (Leeds), LLM (Northumbria), MA (Oxon. (i) Literae Humaniores; and (ii) English Language and Literature), ACA, CTA, PGCLTHE (Leeds), FHEA


  • Taxation

  • Financial Accounting

  • Management Accounting

  • Auditing

  • Business Law

  • Research Methods


The majority of Jane’s publications focuses on aspects of taxation.  Her research is interdisciplinary, and thus far she has been instrumental in taking tax research forward into the areas of:

  • strategic management (with particular reference to multinational enterprises and tax planning);

  • international business;

  • finance;

  • history (including legal history);

  • ethics, tax avoidance and tax behaviour;

  • e-commerce;

  • small business performance evaluation;

  • organisational form;

  • the history/development of the tax profession.

Much of Jane’s work has involved collaboration and successful co-operation with scholars in other fields and is on-going.  She is especially interested in supervising PhDs in the area of taxation.



Frecknall-Hughes, J., James, S. and McIlwhan, R. (2014). The Tax Implications of Scottish Independence or Further Devolution, Edinburgh: Institute of Chartered Accountants of Scotland.

Fletcher, D., Frecknall-Hughes, J. and Williams, S. (2013). Understanding Limited Liability Partnerships in the Small and Medium Sized Business Sector, London: Institute of Chartered Accountants in England and Wales.


Journal articles

Frecknall-Hughes, J. (forthcoming). Research Methods in Taxation History. Review of Behavioral Economics.

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, 2: 43–59.

Frecknall-Hughes, J. and Kirchler, E. (2015). Towards a General Theory of Tax Practice. Social & Legal Studies, 24(2): 289–312.

Frecknall-Hughes, J. and Moizer, P. (2015). Assessing the Quality of Services Provided by Tax Practitioners. eJournal of Tax Research, 13(1): 51–75.

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

Frecknall-Hughes, J. (2014). Locke, Hume and Johnson and the Continuing Relevance of Tax History. eJournal of Tax Research, 12(1): 87–103 (special issue in memory of John Tiley).

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

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

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

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

Doyle, E., Frecknall-Hughes, J. and Summers, B. (2009). Research Methods in Taxation Ethics: Developing the Defining Issues Test (DIT) for a Tax Specific Scenario. Journal of Business Ethics, 88(1 – Special Issue): 35–52.

Doyle, E., Frecknall-Hughes, J. and 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, 86(2): 177–198.

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

Frecknall-Hughes, J. and Oats, L.M. (2007). King John’s Tax Innovations – Extortion, Resistance and the Establishment of the Principle of Taxation by Consent. Accounting Historians Journal, 34(2): 75–107.

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

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


Book chapters

Frecknall-Hughes, J. and McKerchar, M. (2015). Tax and the Tax Profession: Assessing Social Standing and Prestige. In ed. Harris, P.A., Studies in the History of Tax Law VII (pp. 133-152). Oxford and Portland, Oregon: Hart Publishing.

Frecknall-Hughes, J. (2014). King John, Magna Carta and Taxation. In ed. Holland, R.J., Magna Carta: Muse and Mentor (pp. 191–225). USA, Thomson-Reuters.

Frecknall-Hughes, J. and McKerchar, M. (2013). The History and Development of the Taxation Profession in the UK and Australia. In ed. Tiley, J., Studies in the History of Tax Law VI (pp. 421–448). Oxford and Portland, Oregon: Hart Publishing.

Doyle, E., Frecknall-Hughes, J. and Summers, B. (2012). Moral Reasoning and Tax Practice: The Development of an Assessment Instrument. In ed. Oats, L., Taxation: A Fieldwork Approach (pp. 59–71). Oxford: Routledge.

Doyle, E., Frecknall-Hughes, J and Glaister, K.W. (2012). Ethics in Tax Practice: An Exploratory Analysis. In ed. Oats, L., Taxation: A Fieldwork Approach (pp. 152–161). Oxford: Routledge.

Frecknall-Hughes, J. (2012). Contextualising the Development of the Tax Profession: Some First Thoughts. In ed. Tiley, J., Studies in the History of Tax Law V (pp. 177–191). Oxford and Portland, Oregon: Hart Publishing.

Frecknall-Hughes, J. (2012). Re-examining King John and Magna Carta: Reflections on Reasons, Methodology and Methods. In eds. Musson, A. & Stebbings, C., Making Legal History: Approaches and Methodology (pp. 244–263). Cambridge: Cambridge University Press.

Frecknall-Hughes, J. (2010). Fiscal Grievances Underpinning the Magna Carta: Some First Thoughts. In ed. Tiley, J., Studies in the History of Tax Law IV (pp. 89–106). Oxford and Portland, Oregon: Hart Publishing.

Goergen, M. and Frecknall-Hughes, J. (2007). Mix and Match Facilities and Loan Notes in Acquisitions. In eds. Gregoriou, C. and Renneboog, L., International Mergers and Acquisitions Activity Since 1990: Quantitative Analysis and Recent Research (pp. 135–166). USA: Elsevier.

Frecknall-Hughes, J. (2007). The Concept of Taxation and the Age of Enlightenment. In ed. Tiley, J., Studies in the History of Tax Law II (pp. 253–286). Oxford and Portland, Oregon: Hart Publishing.

Frecknall-Hughes, J. and Moizer, P. (2004). Taxation and Ethics. In eds. Lamb, M., Lymer, A., Freedman, J. and James, S., Taxation: An Interdisciplinary Approach to Research (pp. 125–137). Oxford: Oxford University Press.

Buckley, P.J and Frecknall-Hughes, J. (2004). Incentives to Transfer Profits: A Japanese Perspective. In ed. Buckley, P.J., The Challenge of International Business (pp. 242–253). Basingstoke, UK: Palgrave Macmillan. (Reprinted from Applied Economics, 33(15): 2009–2015.)

Frecknall-Hughes, J. and Oats, L.M. (2004). John Lackland: A Fiscal Re-evaluation. In ed. Tiley, J., Studies in the History of Tax Law (pp. 201–226). Oxford and Portland, Oregon: Hart Publishing.

Frecknall-Hughes, J. and Glaister, K.W. (2003). E-commerce and International Taxation: A Preliminary Analysis. In eds. Salter, D. and Lymer, A., Contemporary Issues in Taxation Research (pp. 89–105). UK: Ashgate Publishers.

Buckley, P.J. and Frecknall-Hughes, J. (2002). Transfer Pricing and Economic Functions Analysis: The Japanese Paradigm. In ed. Buckley, P.J., Multinational Firms, Cooperation and Competition in the World Economy (pp. 123–143). UK: Macmillan Press Limited. (Reprinted from Applied Economics, 30(5): 621–629.)


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