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The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis
16 references·16 citing·28 second hopsampled
The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis (2013)The impact of board of director oversight…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Corporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Cheating Ourselves: The Economics of Tax Evasion (2007)Cheating Ourselves: The Econo…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis (2005)The Association between Corpo…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…What do we know about audit quality? (2004)What do we know about audit q…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Firm Performance and Board Committee Structure (1998)Firm Performance and Board Co…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Agency Problems and Residual Claims (1983)Agency Problems and Residual …Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Corporate governance effects of digital finance: Evidence from corporate tax avoidance in China (2024)Corporate governance effects …Corporate Business Strategy and Tax Avoidance Culture: Moderating Role of Gender Diversity in an Emerging Economy (2022)Corporate Business Strategy a…Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda (2022)Board of directors’ attribute…Audit committee characteristics and tax avoidance: Evidence from an emerging economy (2022)Audit committee characteristi…Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees (2021)Are narcissistic CEOs more ta…The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies (2020)The Role of Gender Diversity …The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan (2020)The impact of ownership struc…CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA (2019)CORPORATE TAX AVOIDANCE: A LI…Audit committee characteristics and tax aggressiveness (2019)Audit committee characteristi…What do we know about tax aggressiveness and corporate social responsibility? An integrative review (2018)What do we know about tax agg…Tax avoidance, financial experts on the audit committee, and business strategy (2018)Tax avoidance, financial expe…Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality (2017)Does family ownership reduce …Tax Avoidance as a Sustainability Problem (2016)Tax Avoidance as a Sustainabi…The Impact of Governance Mechanisms on Tax Aggressiveness: Empirical Evidence from Tunisian Context (2015)The Impact of Governance Mech…Tax Avoidance and the Implications of Weak Internal Controls (2015)Tax Avoidance and the Implica…Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms (2013)Determinants of transfer pric…Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Boards: Does one size fit all☆ (2007)Endogeneity and the dynamics of internal corporate governance (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Detecting Earnings Management. (1995)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)Errors in Estimating Accruals: Implications for Empirical Research (2002)Theory of Value (1959)Auditor size and audit quality (1981)Strategic assets and organizational rent (1993)Financial accounting information and corporate governance (2001)
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References

  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1983Agency Problems and Residual Claims4,877 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 1998Firm Performance and Board Committee Structure1,774 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis1,391 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2009Corporate Tax Avoidance and Firm Value

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1,208 cited
  • 2007Cheating Ourselves: The Economics of Tax Evasion1,181 cited
  • Cited by

    • 2019CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA296 cited
    • 2017Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality251 cited
    • 2016Tax Avoidance as a Sustainability Problem230 cited
    • 2015Tax Avoidance and the Implications of Weak Internal Controls194 cited
    • 2022Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda153 cited
    • 2020The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan144 cited
    • 2018Tax avoidance, financial experts on the audit committee, and business strategy125 cited
    • 2013Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms118 cited
    • 2018What do we know about tax aggressiveness and corporate social responsibility? An integrative review110 cited
    • 2021Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees110 cited
    • 2022Audit committee characteristics and tax avoidance: Evidence from an emerging economy109 cited
    • 2022Corporate Business Strategy and Tax Avoidance Culture: Moderating Role of Gender Diversity in an Emerging Economy106 cited
    • 2024Corporate governance effects of digital finance: Evidence from corporate tax avoidance in China89 cited
    • 2015The Impact of Governance Mechanisms on Tax Aggressiveness: Empirical Evidence from Tunisian Context89 cited
    • 2020The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies86 cited
    • 2019Audit committee characteristics and tax aggressiveness80 cited