PhD Scholar Information

Elea completed her undergraduate Bachelor of Arts in Sociology and Psychology and Honours in Psychology and the University of Queensland. Her focus during this time and in subsequent research was in alcohol abuse and dependency.

Elea's PhD research investigates the opinions and tax return preparation practices of Australian tax agents. Effective tax administration relies on a capable and well regulated tax profession. Tax agents play a vital role in maintaining the integrity and efficiency of the tax system through providing information, advice, education and representational services to taxpayers and, through this, influencing compliance behaviour. Tax agents prepare around 73% of individuals’ (non-business) tax returns resulting in a high level of coverage and influence over Australian taxpaying behaviour. The goal of the research project is to gain a comprehensive understanding of the motivating factors associated with tax agents’ preparation of individuals’ tax returns. The research project explores the social environment and personal attitudes and beliefs of tax agents that may be relevant to the tax preparation process.

Selected Publications

Jason P. Connor, Elea T. Gudgeon, Ross McD. Young, John B. Saunders. (2007) The relationship between alcohol expectancies and drinking restraint in treatment seeking alcohol dependent patients. Addictive Behaviors,  32(7): 1461-1469.

Elea T. Gudgeon, Jason P. Connor, Ross McD. Young, John B. Saunders. (2005) The relationship between personality and drinking restraint in an alcohol dependent sample. Personality and Individual Differences, 39(5): 885-893.

Jason P Connor, Elea T Gudgeon, Ross McD. Young, John B Saunders. (2004) The role of drinking restraint in alcohol dependence: Validation of the temptation and restraint inventory in an alcohol dependent sample. Journal of Studies on Alcohol, 65(2): 250-254.