Alan Kirkpatrick

Dr Alan Kirkpatrick

  • 01202 961852
  • akirkpatrick at bournemouth dot ac dot uk
  • Senior Lecturer In Financial Accounting and Services
  • Dorset House D166, Talbot Campus, Fern Barrow, Poole, BH12 5BB
UN SDGs:
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Biography

Dr Alan Kirkpatrick is a researcher and educator in accounting, financial reporting and taxation, and an emerging thought leader in particular aspects of financial reporting decision usefulness particularly related to environmental sustainability, social and governance aspects. Alan is a fully qualified chartered accountant (he qualified in the firm now well known as PwC) and has a PhD in accounting and finance. He has a strong and continuing link with the chartered accountancy profession as a Fellow of the Institute of Chartered Accountants in Ireland, also sitting on the Committee of ICAEW Southern. Before entering the world of academia Alan had successful careers in professional practice and subsequently in the financial services sector in senior management roles in project finance and corporate structured finance. The skills developed in his previous careers are of enormous benefit in his current activities in the University.

His current research focus is on the interaction of climate change policy (specifically carbon emissions pricing) and corporate reporting implications (financial and sustainability reporting)...

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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.

Expertise related to UN Sustainable Development Goals

In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person's work contributes towards the following SDGs:

Decent work and economic growth

"Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all"

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Responsible consumption and production

"Ensure sustainable consumption and production patterns"

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Climate action

"Take urgent action to combat climate change and its impacts"

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Peace, justice and strong institutions

"Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels"

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Journal Articles

  • Adedoyin, F., Kirkpatrick, A. and Mohamed, T., 2022. The Financial Sector and the UK’s Net Zero Transition – Considering Economic Welfare Implications of Pathways to Retirement of Fossil Fuel Assets and Local Interventions. Auditee committees parliament/ written evidence.
  • 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.

Internet Publications

Theses

PhD Students

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

Profile of Teaching PG

  • Financial Reporting and Analysis
  • MSc Dissertation / Research Project

Profile of Teaching UG

  • Audit and Control
  • Business Tax Planning
  • Business Taxation (Level 6)

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-),