Accounting (Research) University of Exeter
University of Exeter

We have recently been awarded research grants from professional bodies including the Institute of Chartered Accountants in England and Wales (ICAEW), and the American Institute of Certifed Public Accountants. Our faculty members are regularly invited to advise policy makers at institutions including the Bank of England, the Department for Work and Pensions, Her Majesty’s Revenue and Customs and the Competition and Markets Authority.

Our research is hugely varied, with strengths including:

  • management control

  • capital markets accounting

  • accounting for sustainability

  • taxation

  • corporate governance and auditing

Multidisciplinary research clusters in the Business School
The Department of Accounting is part of the University's Business School, which is committed to a collaborative approach in tackling large-scale research challenges. Since 2015 it has invested over £250k in its multi-disciplinary research clusters:

  • Behaviour, Identity and Decisions

  • Firms, Markets and Value

  • Organisations in Transition

  • Sustainability and Circular Economy

Tax administration

Our Tax Administration Research Centre (TARC) seeks to strengthen the theoretical and empirical understanding of tax operations and policies. It operates in partnership between the University and the Institute of Fiscal Studies.

TARC’s research is multidisciplinary, with its research team comprising:

  • economists

  • accountants

  • experimentalists

  • psychologists

Researchers include experts in experimental economics and the application of agent-based modelling, and we conduct research into computable general equilibrium.

The Centre has also pioneered the use of online experiments in collaboration with market-research companies to target specific sectors of the population.

Current projects

  • Risk-based auditing

  • Tax evasion and lifecycle choices

  • How audits affect the behaviour of taxpayers in a network

  • The determinants of HMRC customer experience

  • The role of intermediaries in customer relationships with HMRC

  • Taxpayer attitudes and motivations

  • 'Behavioural Compatibility between Individual Choice and Collective Action' is a collaborative research project with the Institute of Quantitative and Technical Economics (IQTE) at the Chinese Academy of Social Sciences in Beijing, China. The project focusses on five key areas:

1- The implementation of VAT in the financial sector
2- Consumption externalities in social networks, and macroeconomic outcomes
3- Poverty reduction and the reduction of inequality
4- Public goods and public services
5- Investors' behaviour and the emergence of capital market

Options for this course