Alan Kirkpatrick

Dr Alan Kirkpatrick

  • u_akirkpatrick at bournemouth dot ac dot uk
  • Senior Lecturer In Financial Accounting and Services
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Research

Alan is the leader of a research team known as TRIBUTE an acronym denoting 'Tax Research and Innovation by Bournemouth University Trainers and Educators' and current topics of interest are carbon taxes (and other environmental taxes), corporate tax planning risk and the effects of tax avoidance (tax planning intensity) on firm value; pension tax; taxation of financial institutions; tax havens (international tax policy and mechanisms) and windfall taxes.

Alan is also engaged in research into tax incentives aimed at promoting industrial growth and productivity improvements e.g. research and development reliefs and credits (Taxation and the Knowledge Economy) and targeted tax reliefs for the innovative or sustainability-enhancing sectors (including the Green Economy).

A further branch of Alan's research is concentrated on financial reporting disclosure quality (decision usefulness) of items such as intangible assets, pensions (and other post-retirement benefit obligations) and intangible assets.

Alan is also spearheading research into the accountancy profession's developing role in sustainability reporting as it sits alongside (or within) financial reporting and has significant importance for the evolving role of auditors.

Journal Articles

  • Kirkpatrick, A.K. and Radicic, D., 2020. TAX PLANNING ACTIVITIES AND FIRM VALUE: A DYNAMIC PANEL ANALYSIS. Advances in Taxation, 27, 103-123.
  • Tauringana, V., Radicic, D., Kirkpatrick, A. and Konadu, R., 2017. Corporate boards and environmental offence conviction: evidence from the United Kingdom. Corporate Governance Bingley, 17 (2), 341-362.
  • Miller, A. and Kirkpatrick, A., 2013. The Use of Multilateral Instruments to Achieve the BEPS Action Plan Agenda. British Tax Review, 2013 (5), 682-691.
  • Kirkpatrick, A.K., 2010. A critical perspective of pension tax arbitrage. Pensions, 15 (1), 49-61.
  • Kirkpatrick, A., 2007. Breaking the Link — A Consideration of the Pensions Buy-Out Market in the United Kingdom Following Recent Developments in the Accounting and Regulatory Regime for the Measurement and Reporting of Liabilities of Defined Benefit Pension Schemes. Pensions An International Journal, 12, 185-197.

Conferences

  • Kirkpatrick, A., 2021. Corporate Tax Planning: Recognition, Measurement and Analysis - A Review. In: Tax Research Network Conference 2021 9-10 September 2021 Birmingham, UK.
  • Kirkpatrick, A. and Radicic, D., 2016. Pension Accounting Information and Firm Value: A Panel Analysis. In: British Accounting and Finance Association 21-23 March 2016 Bath, UK.
  • Kirkpatrick, A. and Radicic, D., 2016. Tax Avoidance and Firm Value: A Dynamic Analysis. In: Tax Research Network Annual Conference 2015 8-10 September 2015 Hull, UK.
  • Kirkpatrick, A. and Radicic, D., 2014. Tax Avoidance and Firm Value. In: BAFA (British Accounting and Finance Association) 23-25 March 2015 Manchester, UK.
  • Kirkpatrick, A., 2011. Pension Accounting: Value Relevance and the Perception of Decision Usefulness – A UK Perspective. In: British Accounting and Finance Association 2011 Annual Conference 11-12 April 2011 Aston Business School, Birmingham, UK.
  • Kirkpatrick, A.K., 2010. Pension Accounting and Qualitative Research - A European Perspective. In: British Accounting Association 29-30 March 2010 Cardiff City Hall, Cardiff, UK.

Theses

PhD Students

  • Tahani Mohamed, 2020. Evaluation of Tax Minimisation and Corporate Governance in UK Multinational Companies, (Completed)
  • Dennis Seaman, 2020. Audit committees and corporate governance
  • Tahani Mohamed. An evaluation of different methods of tax minimisation in the UK's multinational companies

External Responsibilities

  • ICAEW Southern Society, Committee Member (2017-)
  • London Metropolitan University, External Examiner (2015-)

Journal Reviewing/Refereeing

  • Accounting and Business Research, Anonymous peer review, 01 Jun 2016

Conference Presentations

  • British Accounting and Finance Association, Pension Accounting Information and Firm Value: A Panel Analysis, 21 Mar 2016, Bath, UK
  • Tax Research Network Annual Conference 2015, Tax Avoidance and Firm Value: A Dynamic Analysis, 08 Sep 2015, Hull, UK

Attended Training

  • The Writing Academy, 14 Mar 2016

Qualifications

  • PhD in Accounting and Finance (Bournemouth University, 2013)
  • Fellow of the Institute of Chartered Accountants in Chartered Accountant (Chartered Accounmtants Ireland, 1986)
  • MSc in Economics (Oxford University, 1982)
  • BA Honours in Economics (Durham University, 1981)
  • Margaret Scott Memorial Prize for Economics in Economics (Durham University, 1981)

Memberships

  • Institute of Chartered Accountants In Ireland, Fellow (1986-),