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Professor Jane Frecknall-Hughes

Head of the Law School and Professor of Law

You can email Professor Jane Frecknall-Hughes directly; but for media enquiries please contact a member of The Open University's Media Relations team.

Staff profile

See below for Professor Jane Frecknall-Hughes's:

Biography

After secondary education, Jane completed two undergraduate degrees at the University of Oxford. On graduating, she became a qualified chartered accountant and 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.

Jane's research focuses on taxation from an interdisciplinary perspective (as well as a legal perspective), and 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, ethics, e-commerce and small business performance evaluation. This has involved successful co-operation with scholars in those fields and is on-going.

Jane 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 has wide experience of these areas from undergraduate and postgraduate perspectives from 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.

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.

Jane 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 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.

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. She has taught and examined extensively undergraduates at all levels, and postgraduates across a wide range of business subjects, dealing with both traditional and non-traditional students (MBAs, post experience, distance learning). She has designed and co-designed modules. She has supervised projects at undergraduate and postgraduate levels. She has used innovative methods of teaching, including multi-media delivery. She has also successfully supervised PhD students through to completion, and have externally examined at undergraduate, postgraduate and PhD levels.

Research interests

Jane's research focuses on taxation from an interdisciplinary perspective (including law), 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.

Areas of expertise

  • taxation
  • tax
  • tax ethics
  • tax profession
  • financial history
  • taxation history

Current projects

Research student supervision

Publications

Journal papers
Frecknall Hughes, J, Doyle, E, Summer, B  (2012)  'An empirical analysis of the ethical reasoning process of tax practitioners', Journal of Business Ethics, pp. (In press). Abstract
Demirbag, M, Frecknall Hughes, J, Glaister, KW, Tatoglu, E  (2012)  'Ethics and taxation: a cross-national comparison of UK and Turkish firms', International Business Review, pp. (In press). Abstract
Doyle, EM, Frecknall Hughes, J, Glaister, KW  (2009)  'Linking ethics and risk management in taxation: evidence from an exploratory study in Ireland and the U.K.', Journal of Business Ethics, vol. 86, issue 2, pp. 177-198. Abstract
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, issue 1, pp. 35-52. Abstract
Glaister, KW, Frecknall Hughes, J  (2008)  'Corporate strategy formulation and taxation: evidence from UK Firms', British Journal of Management, vol. 19, issue 1, pp. 33-48. Abstract
Frecknall Hughes, J, Oats, LM  (2007)  'King John's tax innovations- extortion, resistance and the establishment of the principle of taxation by consent', Accounting Historians' Journal, vol. 34, issue 2, pp. 75-107. Abstract
Simpson, M, Padmore, J, Taylor, N, Frecknall Hughes, J  (2006)  'Marketing in small and medium sized enterprises', International Journal of Entrepreneurial Behaviour & Research, vol. 12, issue 6, pp. 361-387. Abstract
Frecknall Hughes, J, Glaister, KW  (2001)  'Electronic commerce and international taxation: a square peg in a round hole?', European Management Journal, vol. 19, issue 6, pp. 651-658. Abstract
Frecknall Hughes, J, Glaister, KW  (2001)  'Electronic commerce and international taxation: the case of a square peg in a round hole?', European Management Journal, vol. 19, issue 6, pp. 651-658.
Buckley, PJ, Frecknall Hughes, J  (2001)  'Incentives to transfer profits: the Japanese perspective', Applied Economics, vol. 33, issue 15, pp. 2009-2015. Abstract
Frecknall Hughes, J, Humphrey, CG, Turley, S  (1998)  'Learning from mistakes? Using corporate scandals to enhance audit teaching', International Jounal of Auditing, vol. 2, issue 2, pp. 89-101. Abstract
Frecknall Hughes, J, Humphrey, CG, 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, issue 2, pp. 89-101.
Buckley, PJ, Frecknall Hughes, J  (1998)  'Transfer pricing and economic functions analysis: the Japanese paradigm', Applied Economics, vol. 30, issue 5, pp. 621-629. Abstract
Buckley, PJ, Frecknall Hughes, J  (1997)  'Japanese transfer pricing: a note', Applied Economics Letters, vol. 4, issue 1, pp. 13-17. Abstract
Book chapters
Frecknall Hughes, J, Doyle, E, Summers, B  (2012)  'Ethics and tax practice: an exploratory analaysis', Taxation: a fieldwork research handbook, Abingdon, Routledge, pp. (In press).
Doyle, E, Frecknall Hughes, J, Glaister, KW  (2012)  'Ethics in tax practice: an exploratory analysis', Taxation: A Fieldwork Research Handbook, Abingdon, Routledge, pp. 152-161. Abstract
Doyle, E, Frecknall Hughes, J, Summers, B  (2012)  'Moral reasoning and tax practice: the development of an assessment instrument', Taxation: A Fieldwork Research Handbook, Abingdon, Routledge, pp. 59-71. Abstract
Frecknall Hughes, J  (2012)  'Re-examining King John and Magna Carta: reflections on reasons, methodology and methods', Making Legal History: Approaches and Methodology, Cambridge, Cambridge University Press, pp. 244-263. Abstract
Frecknall Hughes, J  (2011)  'Contextualising the development of the tax profession: some first thoughts', Studies in the History of Tax Law V, Oxford, Hart Publishing, pp. 177-191. Abstract
Oats, LM, Frecknall Hughes, J  (2011)  'Taxation: A Fieldwork Approach (forthcoming)', Routledge.
Frecknall Hughes, J, Doyle, E, Summers, B  (2010)  'Ethics in Tax Practice: An Exploratory Analysis (forthcoming)'.
Frecknall Hughes, J  (2010)  'Fiscal grievances underpinning the Magna Carta: some first thoughts', Studies in the history of tax law V, vol. 4, Oxford and Portland, Oregon, Hart Publishing, pp. 89-106. Abstract
Frecknall Hughes, J, Doyle, E, Summers, B  (2010)  'Moral Reasoning in Tax Practice: The Development of an Assessment Instrument (forthcoming)'.
Frecknall Hughes, J  (2007)  'The concept of taxation and the age of enlightenment', Studies in the History of Tax Law, vol. 2, Oxford, Hart Publishing, pp. 253-286. Abstract
Simpson, M, Padmore, J, Frecknall Hughes, J  (2007)  'Measuring the performance of small and medium sized enterprises', Proceedings of the 30th Institute for Small Business & Entrepreneurship Conference: International Entrepreneurship - stimulating smarter successful small business world-wide, Glasgow, 7-9 November.
Simpson, M, Padmore, J, Frecknall Hughes, J  (2007)  'Measuring the performance of small and medium sized enterprises', Proceedings of the International Council for Small Business (ICSB) 52nd World Conference 2007, Turku, Finland, 13-15 June.
Goergen, M, Frecknall Hughes, J  (2007)  'Mix and match facilities and loan notes in acquisitions', International mergers and acquisitions activity since 1990: quantitative analysis and recent research, Burlington, MA, Elsevier, pp. 135-166. Abstract
Frecknall Hughes, J  (2004)  'Incentives to transfer profits: a japanese perspective', The challenge of international business, Basingstoke, U.K., Palgrave Macmillan, pp. 242-253. Abstract
Frecknall Hughes, J, Oats, LM  (2004)  'John Lackland: a fiscal re-evaluation', Studies in the history of tax law, vol. 1, Oxford, Hart Publishing, pp. 201-226.
Frecknall Hughes, J, Moizer, P  (2004)  'Taxation and ethics', Taxation: an interdisciplinary approach to research, Oxford, U.K., Oxford University Press, pp. 125-137. Abstract
Frecknall Hughes, J, Glaister, KW  (2003)  'E-commerce and international taxation: a preliminary analysis', Contemporary issues in taxation research, Aldershot, U.K., Ashgate Publishers, pp. 89-105. Abstract
Frecknall Hughes, J  (2002)  'Taxation and ethics: an international perspective', Lymer, A and Hasseldine, J (eds) International and Comparative Taxation, Amsterdam, Kluwer Academic.
Buckley, PJ, Frecknall Hughes, J  (2002)  'Transfer pricing and economic functions analysis: the Japanese paradigm', Buckley, PJ (ed.) Multinational Firms, Cooperation and Competition in the World Economy, Macmillan Press Limited, pp. 123-143.
Buckley, PJ, Frecknall Hughes, J  (2000)  'Transfer priing and economic functions analysis: the Japanese paradigm', Multinational Firms, Cooperation and Competition in the World Economy, Basingstoke, U.K., Palgrave Macmillan, pp. 123-143. Abstract
Frecknall Hughes, J, Moizer, P  (1999)  'Taxation and ethics', Interdisciplinary Research in Taxation: Research Approaches and Bibiliographic Survey, London, U.K., ICAEW, Centre for Business Performance, pp. 73-84.
Buckley, PJ, Frecknall Hughes, J  (1998)  'Japanese transfer pricing: a note', International Strategic Management and Government Policy, Basingstoke, U.K., Palgrave Macmillan, pp. 233-241. Abstract
Buckley, PJ, Frecknall Hughes, J  (1998)  'Japanese transfer pricing: a note', International Strategic Management and Government Policy, Basingstoke, U.K., Palgrave Macmillan, pp. 233-241. Abstract
Conference papers
Frecknall Hughes, J, Abu Hasan, H, Heald, H, Hodges, R  (2010)  'Auditee Perceptions of External Evaluation of Local Authorities', British Accounting Association, Cardiff, 30 March-1 April.
Frecknall Hughes, J, Doyle, EM, Summers, B  (2010)  'Cognitive Ethical Reasoning of Tax Practitioners: A Preliminary Investigation Using a Tax Specific Version of the Defining Issues Test (DIT)', Irish Accounting and Finance Association, Belfast, 6-7 May.
Frecknall Hughes, J  (2010)  'An Empirical Analysis of the Ethical reasoning Process of Tax Practitioners', American Accounting Association, Ethics Symposium, San Francisco, USA, 1 August.
Frecknall Hughes, J, Glaister, KW, Demirbag, M, Tatoglu, E  (2010)  'Ethics and Taxation: A Cross-National Comparison of UK and Turkish Firms', Academy of International Business, Rio de Janeiro, Brazil, 25-29 June.
Frecknall Hughes, J  (2010)  'The History and Development of the Tax Profession: Some First Thoughts', University of Cambridge, Centre for Tax Law Conference, 5-6 July.
Doyle, E, Frecknall Hughes, J, Summers, B  (2009)  'Cognitive ethical reasoning of tax practitioners: a preliminary investigation using a tax specific version of the Defining Issues Test (DIT)', Tax Research Network Conference, University of Cardiff, 10-11 September.
Doyle, EM, Frecknall Hughes, J, Summers, B  (2009)  'Cognitive ethical reasoning of tax practitioners: a preliminary investigation using a tax specific version of the Defining Issues Test (DIT)', IRS Research Conference, Georgetown University School of Law, Washington, USA, 8-9 July.
Doyle, E, Frecknall Hughes, J, Summers, B  (2009)  'Influences on the ethical reasoning of tax practitioners: profile, context and socialisation', Society for Judgment and Decision Making, Boston, Mass., USA, 21-23 November.
Doyle, E, Frecknall Hughes, J, Summers, B  (2009)  'Influences on the ethical reasoning of tax practitioners: profile, context and socialisation', American Accounting Association, North East Region Conference, Cambridge, Mass. USA, 5-7 November.
Frecknall Hughes, J  (2009)  'Re-examining King John and Magna Carta: reflections on reasons, methodology and methods', 19th British Legal History Conference (Conference theme ‘Making Legal History: Methodology, Sources and Substance’), University of Exeter , 7-12 July.
Frecknall Hughes, J  (2009)  'Tax management or tax avoidance - some thoughts on historical development of terminology', 21st Accounting, Financial & Business History Conference, Cardiff University, 14-15 September.
Frecknall Hughes, J  (2009)  'Tax management or tax avoidance - some thoughts on historical development of terminology', Management History Research Group Conference, University of York, 22-23 July.
Frecknall Hughes, J  (2008)  'Fiscal grievances underpinning the Magna Carta', Centre for Tax Law Conference, University of Cambridge, 7-8 July.
Frecknall Hughes, J, Doyle, EM, Summers, B  (2008)  'Research methods in taxation: developing the defining issues test (DIT) for a tax specific scenario', 17th TRN Conference, National University of Galway, Ireland, 4-5 September.
Frecknall Hughes, J, Doyle, EM, Summers, B  (2008)  'Research methods in taxation: developing the defining issues test (DIT) for a tax specific scenario', American Accounting Association, North East Region Conference, Newport, Rhode Island, USA, 6-8 November.
Frecknall Hughes, J, Doyle, EM, Summers, B  (2008)  'Research methods in taxation: developing the defining issues test (DIT) for a tax specific scenario', European Business Ethics Network, Antalya, Turkey, 17-19 October.
Frecknall Hughes, J, Glaister, KW  (2008)  'Taxation and corporate social responsibility', British Academy of Management Conference, University of Leeds, 9-11 September.
Simpson, M, Padmore, J, Frecknall Hughes, J  (2007)  'The difficulties of measuring performance in small and medium sized enterprises.', 4th Conference on Performance Measurement and Management Control - Measuring and Rewarding Performance, Nice, France.
Frecknall Hughes, J, Doyle, EM, Glaister, KW  (2007)  'Equating ethics and risk management: evidence from an exploratory study in Ireland and the UK', 16th TRN Conference, University of Sheffield, 6-7 September.
Simpson, M, Padmore, J, Frecknall Hughes, J  (2007)  'Measuring the performance of small and medium sized enterprises.', 52nd International Council for Small Business World Conference, Turku, Finland.
Simpson, M, Padmore, J, Frecknall Hughes, J  (2007)  'Measuring the performance of small and medium sizes enterprises.', 30th Institute for Small Business & Entrepreneurship Conference, Glasgow, Scotland.
Frecknall Hughes, J, Glaister, KW  (2007)  'Taxation and organisational form: evidence from UK firms', British Academy of Management Conference, University of Warwick, 10-13 September.
Buckley, PJ, Frecknall Hughes, J  (2006)  'The role of finance and organisational form in business growth models', Centre for Small and Medium Sized Enterprises Conference, University of Warwick, Warwick Business School, 4-5 April.
Glaister, KW, Frecknall Hughes, J  (2005)  'Multinational corporate strategy formation and international taxation: some case study evidence', 14th TRN Conference, University of Edinburgh, 8-9 September.
Glaister, KW, Frecknall Hughes, J  (2005)  'Multinational corporate strategy formation and international taxation: some case study evidence', British Academy of Management Conference, University of Oxford, 14-15 September.
Frecknall Hughes, J  (2004)  'The concept of taxation and the Age of Enlightenment', Centre for Tax Law Conference, University of Cambridge, 4-5 July.
Frecknall Hughes, J, Summers, B  (2004)  'Does understanding taxation change your attitudes?', 13th TRN Conference, University of Bournemouth, 16-17 September.
Other
Mako, I, Frecknall Hughes, J  (2009)  'A brief history of... income taxes', issue 10 Sept, Video blog for OpenLearn.
Frecknall Hughes, J, Simpson, M, Padmore, J  (2007)  'Inherent Limitations in Using Financial Ratio Analysis to Assess Small and Medium Sized Company Performance', The Management School, University of Sheffield, issue 2007.01.