Jonathan Farrar is an Associate Professor of Accounting at Ryerson University in Toronto, Canada, and Associate Research Fellow at the Tax Administration Research Centre (TARC) at the University of Exeter (UK).

He is a behavioural tax researcher, with investigating how the interplay between financial and non-financial motives impacts taxpayers’ decision-making with respect to reporting income compliance, tax fraud reporting to tax authorities, and self-correction reporting in a tax amnesty or voluntary disclosure program. His work has been published in Journal of Business Ethics, Critical Perspectives on Accounting, Canadian Tax Journal, and Journal of Tax Administration.