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Professor Jane Frecknall-Hughes

Prof Jane  Frecknall-Hughes

Profile summary

  • Central Academic Staff
  • Professor of Revenue Law
  • The Open University Business School
  • Research, Staffing & Central Academic
  • Department for Accounting and Finance
  • jane.frecknall-hughes

Professional biography

After secondary education, Jane completed two undergraduate degrees at the University of Oxford (first at St Hilda's College and then at Corpus Christi College). On graduating, she became a qualified chartered accountant and chartered tax consultant. In 1992 she joined the University of Leeds, gaining postgraduate teaching qualifications and a PhD (in revenue law and tax practice). Jane was awarded a master’s degree (with distinction) in Commercial Law from the University of Northumbria in 2007, and is a fellow of the Higher Education Academy.  She is currently Professor of Revenue Law at The Open University.

 

Research interests

Jane's research focuses on taxation from an interdisciplinary perspective, and 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, ethics, e-commerce small business performance evaluation and the history/development of the tax profession. This has involved successful co-operation with scholars in those fields and is on-going.

Jane's professional and external activities all relate to taxation. Until May 2009, she was President of the Tax Research Network (TRN), an interdisciplinary organisation set up to encourage research into all aspects of tax - the only UK body of its kind and one now widely recognised internationally. She has also been Secretary of this organisation, and has been a member of its Steering Committee since 1996.

She has also acted as an academic adviser to the National Audit Office and International Division of the Inland Revenue (as it then was), has reviewed books and articles on taxation for numerous publishers and journals, and given and attended invited seminars in this area.

Teaching interests

Professor Frecknall-Hughes has taught and examined extensively undergraduates at all levels, and postgraduates across a wide range of business subjects (most recently in revenue law, business law, auditing and financial and management accounting), dealing with both traditional and non-traditional students (MBAs, post experience, distance learning). She has designed and co-designed modules and supervised projects at undergraduate and postgraduate levels. She has also successfully supervised PhD students through to completion, and has externally examined at undergraduate, postgraduate and PhD levels.

Jane also has wide experience of teaching administration and management from undergraduate and postgraduate perspectives as a result of chairing or participating in numerous committees at University and Faculty level, including many years' experience of liaison with external professional accounting institutes via accreditation of undergraduate accounting degrees. She has wide experience of formulating teaching policy and practice at Faculty level as a Programme Director and Divisional Director of Studies, and of quality assurance assessment of teaching provision.

Publications

Informing the decision – the tax implications of Scottish independence or further devolution. (2014-04)
Frecknall Hughes, Jane; Mcilwhan, Rosemarie and James, Simon
Focus on Research(30) (pp. 4-5)
Historical perspectives on the emergence of the tax profession: Australia and the UK. (2013-07-01)
Frecknall Hughes, Jane and McKerchar, Margaret
Australian Tax Forum,, 28(2) (pp. 276-288)
Ethics in tax practice: a study of the effect of practitioner firm size (2013-06)
Doyle, Elaine; Frecknall Hughes, Jane and Summers, Barbara
Journal of Business Ethics ((In press))
An empirical analysis of the ethical reasoning process of tax practitioners (2013-05)
Frecknall Hughes, Jane; Doyle, Elaine and Summer, Barbara
Journal of Business Ethics, 114(2) (pp. 325-339)
Ethics and taxation: a cross-national comparison of UK and Turkish firms (2013-02)
Demirbag, Mehmet; Frecknall Hughes, Jane; Glaister, Keith W and Tatoglu, Ekrem
International Business Review, 22(1) (pp. 100-111)
Auditee perceptions of external evaluations of the use of resources by local authorities. (2013)
Abu Hasan, Haslida; Frecknall Hughes, Jane; Heald, David and Hodges, Ron
Financial Accountability & Management, 29(3) (pp. 291-326)
Research methods in taxation ethics: developing the Defining Issues Test (DIT) for a tax specific scenario (2009-08)
Doyle, Elaine; Frecknall Hughes, Jane and Summers, Barbara
Journal of Business Ethics, 88(1) (pp. 35-52)
Linking ethics and risk management in taxation: evidence from an exploratory study in Ireland and the U.K. (2009)
Doyle, Elaine M.; Frecknall Hughes, Jane and Glaister, Keith W.
Journal of Business Ethics, 86(2) (pp. 177-198)
Corporate strategy formulation and taxation: evidence from UK Firms (2008-03)
Glaister, Keith W. and Frecknall Hughes, Jane
British Journal of Management, 19(1) (pp. 33-48)
King John's tax innovations- extortion, resistance and the establishment of the principle of taxation by consent (2007)
Frecknall Hughes, Jane and Oats, Lynne
Accounting Historians' Journal, 34(2) (pp. 75-107)
Marketing in small and medium sized enterprises (2006)
Simpson, Mike; Padmore, Jo; Taylor, Nick and Frecknall Hughes, Jane
International Journal of Entrepreneurial Behaviour & Research, 12(6) (pp. 361-387)
Incentives to transfer profits: the Japanese perspective (2001-12-15)
Buckley, Peter J. and Hughes, Jane Frecknell
Applied Economics, 33(15) (pp. 2009-2015)
Electronic commerce and international taxation: a square peg in a round hole? (2001-12)
Frecknall Hughes, Jane and Glaister, Keith
European Management Journal, 19(6) (pp. 651-658)
Learning from mistakes? Using corporate scandals to enhance audit teaching (1998-07)
Frecknall Hughes, Jane; Humphrey, Christopher and Turley, Stuart
International Jounal of Auditing, 2(2) (pp. 89-101)
Transfer pricing and economic functions analysis: the Japanese paradigm (1998)
Buckley, Peter J. and Frecknall Hughes, Jane
Applied Economics, 30(5) (pp. 621-629)
Japanese transfer pricing: a note (1997)
Buckley, Peter J. and Frecknall Hughes, Jane
Applied Economics Letters, 4(1) (pp. 13-17)
The history and development of the taxation profession in the UK and Australia (2013-07)
Frecknall Hughes, Jane and McKerchar, Margaret
In: Tiley, John ed. Studies in the History of Tax Law (pp. 421-448)
ISBN : 9781849464802 | Publisher : Hart Publishing | Published : Oxford
Ethics in tax practice: an exploratory analaysis (2012-04-04)
Doyle, Elaine; Frecknall Hughes, Jane; Glaister, Keith W. and Summers, B.
In: Oats, Lynne ed. Taxation: a fieldwork research handbook (pp. 152-161)
ISBN : 978-0-415-57761-8 | Publisher : Routledge | Published : Abingdon
Moral reasoning and tax practice: the development of an assessment instrument (2012-04-04)
Doyle, Elaine; Frecknall Hughes, Jane and Summers, Barbara
In: Oats, Lynne ed. Taxation: A Fieldwork Research Handbook (pp. 59-71)
ISBN : 978-0-415-57761-8 | Publisher : Routledge | Published : Abingdon
Ethics in tax practice: an exploratory analysis (2012-04-04)
Doyle, Elaine; Frecknall Hughes, Jane and Glaister, Keith W.
In: Oats, Lynne ed. Taxation: A Fieldwork Research Handbook (pp. 152-161)
ISBN : 978-0-415-57761-8 | Publisher : Routledge | Published : Abingdon
Re-examining King John and Magna Carta: reflections on reasons, methodology and methods (2012-01)
Frecknall Hughes, Jane
In: Musson, Anthony and Stebbings, Chantal eds. Making Legal History: Approaches and Methodology (pp. 244-263)
ISBN : 978-1-107-01449-7 | Publisher : Cambridge University Press | Published : Cambridge
Contextualising the development of the tax profession: some first thoughts (2011-12)
Frecknall Hughes, Jane
In: Tiley, John ed. Studies in the History of Tax Law V (pp. 177-191)
ISBN : 9781849462242 | Publisher : Hart Publishing | Published : Oxford
Fiscal grievances underpinning the Magna Carta: some first thoughts (2010-06)
Frecknall Hughes, Jane
In: Tiley, John ed. Studies in the history of tax law V (pp. 89-106)
ISBN : 9781849460484 | Publisher : Hart Publishing | Published : Oxford and Portland, Oregon
Mix and match facilities and loan notes in acquisitions (2007)
Goergen, Marc and Frecknall Hughes, Jane
In: Gregoriou, Greg and Renneboog, Luc eds. International mergers and acquisitions activity since 1990: quantitative analysis and recent research. Quantitative Finance (pp. 135-166)
ISBN : 978-0-7506-8289-3 | Publisher : Elsevier | Published : Burlington, MA
The concept of taxation and the age of enlightenment (2007)
Frecknall Hughes, Jane
In: Tiley, John ed. Studies in the History of Tax Law (pp. 253-286)
ISBN : 9781841136776 | Publisher : Hart Publishing | Published : Oxford
Taxation and ethics (2004-09-30)
Frecknall Hughes, Jane and Moizer, Peter
In: Lamb, Margaret; Lymer, Andrew; Freedman, Judith and James, Simon eds. Taxation: an interdisciplinary approach to research (pp. 125-137)
ISBN : 9780199242931 | Publisher : Oxford University Press | Published : Oxford, U.K.
Incentives to transfer profits: a japanese perspective (2004-06-04)
Frecknall Hughes, Jane
In: Buckley, Peter J. ed. The challenge of international business (pp. 242-253)
ISBN : 9781403913067 | Publisher : Palgrave Macmillan | Published : Basingstoke, U.K.
John Lackland: a fiscal re-evaluation (2004)
Frecknall Hughes, Jane and Oats, Lynne
In: Tiley, John ed. Studies in the history of tax law (pp. 201-226)
ISBN : 1841134732 | Publisher : Hart Publishing | Published : Oxford
E-commerce and international taxation: a preliminary analysis (2003-10)
Frecknall Hughes, Jane and Glaister, Keith W
In: Lymer, Andy and Salter, David eds. Contemporary issues in taxation research (pp. 89-105)
ISBN : 9780754631422 | Publisher : Ashgate Publishers | Published : Aldershot, U.K.
Transfer priing and economic functions analysis: the Japanese paradigm (2000-04-19)
Buckley, Peter J. and Frecknall Hughes, Jane
In: Buckley, Peter J. ed. Multinational Firms, Cooperation and Competition in the World Economy (pp. 123-143)
ISBN : 9780333759776 | Publisher : Palgrave Macmillan | Published : Basingstoke, U.K.
Taxation and ethics (1999)
Frecknall Hughes, Jane and Moizer, P.
In: Lamb, Margaret and Lymer, Andrew eds. Interdisciplinary Research in Taxation: Research Approaches and Bibiliographic Survey (pp. 73-84)
ISBN : 9781841520223 | Publisher : ICAEW, Centre for Business Performance | Published : London, U.K.
Japanese transfer pricing: a note (1998-06-24)
Buckley, P. J. and Frecknall Hughes, Jane
In: Buckley, Peter J. ed. International Strategic Management and Government Policy (pp. 233-241)
ISBN : 9780333710869 | Publisher : Palgrave Macmillan | Published : Basingstoke, U.K.
Measuring the performance of small and medium sized enterprises (2007)
Simpson, M.; Padmore, J. and Frecknall Hughes, J.
In : 52nd International Council for Small Business World Conference (13-15 Jun 2007, Turku, Finland)
Measuring the performance of small and medium sizes enterprises (2007)
Simpson, M.; Padmore, J. and Frecknall Hughes, J.
In : 30th Institute for Small Business & Entrepreneurship Conference (Nov 2007, Glasgow, Scotland)
The difficulties of measuring performance in small and medium sized enterprises (2007)
Simpson, M.; Padmore, J. and Frecknall Hughes, J.
In : 4th Conference on Performance Measurement and Management Control - Measuring and Rewarding Performance (26-28 Sep 2007, Nice, France)
The Tax Implications of Scottish Independence or Further Devolution (2014-06)
Frecknall Hughes, Jane; James, Simon and Mcilwhan, Rosemarie
Institute of Chartered Accountants Scotland, Edinburgh.

Professor of Revenue Law

Professor Jane Frecknall-Hughes is a member of The Open University's Department of Accounting and Finance.

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