Kevin Holland

Cardiff Business School

Professor of Accounting and Taxation

Aberconway Building

Colum Drive

Cardiff, CF10 3EU

United Kingdom

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 14,233

SSRN RANKINGS

Top 14,233

in Total Papers Downloads

2,677

CITATIONS
Rank 45,234

SSRN RANKINGS

Top 45,234

in Total Papers Citations

3

Scholarly Papers (8)

1.
Downloads 1,345 ( 10,580)
Citation 2

Earnings Management and Deferred Tax

Number of pages: 37 Posted: 06 Nov 2002
Kevin Holland and Richard H.G. Jackson
Cardiff Business School and University of Wales, Aberystwyth - School of Management and Business
Downloads 1,345 (10,363)
Citation 2

Abstract:

earnings management, deferred tax, tax accounting

Earnings Management and Deferred Tax

Accounting and Business Research, Forthcoming
Posted: 20 Sep 2003
Kevin Holland and Richard H.G. Jackson
Cardiff Business School and University of Wales, Aberystwyth - School of Management and Business

Abstract:

Earnings management, deferred taxation, partial provision

Perceived Auditor Independence and Audit Firm Fees

Number of pages: 32 Posted: 26 Jan 2009
Kevin Holland and Jennifer Lane
Cardiff Business School and Aberystwyth University
Downloads 960 (17,537)

Abstract:

auditor independence, audit fees, non-audit services, firm valuation

Perceived Auditor Independence and Audit Firm Fees

Holland, K. and Lane, J., 2012. Perceived auditor independence and audit firm fees. Accounting and Business Research, 42(2), pp.115-141
Posted: 21 Jul 2016
Kevin Holland and Jennifer Lane
Cardiff Business School and Aberystwyth University

Abstract:

auditor independence, audit fees, non-audit services, company valuation

3.

Dividend Valuation, Trading and Transactions Costs: The 1997 Partial Abolition of Dividend Tax Credit Repayments

Number of pages: 33 Posted: 26 Jan 2009
Bangor Business School, Cardiff Business School and University of Wales, Aberystwyth - School of Management and Business
Downloads 53 (308,154)
Citation 1

Abstract:

Dividends, transaction costs, shareholder taxes, taxation

4.

Analysis of Procedural and Retributive Justice in Tax Compliance

Mahangila, D.N and Holland, K. (2015), Analysis of Procedural and Retributive Justice in Tax Compliance, The Operations Research Society of Eastern Africa (ORSEA), Volume 5, Issue 1, pp. 113-160.
Number of pages: 48 Posted: 02 Sep 2016
Deogratius N. Mahangila and Kevin Holland
University of Dar es salaam and Cardiff Business School
Downloads 0 (394,190)

Abstract:

procedural justice, retributive justice, SMEs, tax avoidance, tax compliance, tax evasion

5.

Tax Avoidance: A Threat to Corporate Legitimacy? An Examination of Companies’ Financial and CSR Reports

Refereed paper. British Tax Review Number 3 (2016), Forthcoming
Number of pages: 26 Posted: 21 Jul 2016
Kevin Holland, Sarah Lindop and Fatimah Zainudin
Cardiff Business School, Aberystwyth University and University of Southampton - Business School
Downloads 0 (85,045)

Abstract:

Corporate Tax Avoidance, Corporate Legitimacy, CSR

6.

The Persistence of Book-Tax Differences

Posted: 21 Jul 2016
Kevin Holland and Nor Shaipah Abdul Wahab
Cardiff Business School and University of Southampton

Abstract:

Book-tax differences, Tax avoidance, Permanent differences, Temporary differences, Statutory tax rates differentials

7.

Tax Planning, Corporate Governance and Equity Value

British Accounting Review, Vol. 44, No. 2, 2012
Posted: 11 Jun 2012
Nor Shaipah Abdul Wahab and Kevin Holland
University of Southampton and Cardiff Business School

Abstract:

Tax planning, tax avoidance, firm value, corporate governance, agency costs

8.

The Relationship Between Categories of Non-Audit Services and Audit Fees: Evidence from UK Companies

Posted: 06 May 1998
Mahmoud Ezzamel, David Gwilliam and Kevin Holland
Cardiff Business School - Accounting and Finance Section, University of Wales and Cardiff Business School

Abstract: