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The Impact of Audit Characteristics on Corporate Tax Avoidance: The Moderating Role of Gender Diversity
16 references·4 citing·39 second hop
The Impact of Audit Characteristics on Corporate Tax Avoidance: The Moderating Role of Gender Diversity (2021)The Impact of Audit Characteristics on Co…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Is Corporate Social Responsib…A review of tax research (2010)A review of tax researchWomen in the boardroom and their impact on governance and performance☆ (2009)Women in the boardroom and th…Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Gender Diversity in the Boardroom and Firm Financial Performance (2007)Gender Diversity in the Board…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Auditor Independence, Non‐Aud…Does Big 6 Auditor Industry Expertise Constrain Earnings Management? (2003)Does Big 6 Auditor Industry E…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…Board Characteristics and Audit Fees* (2002)Board Characteristics and Aud…Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Determinants of the variabili…Bankruptcy, boards, banks, and blockholders (1990)Bankruptcy, boards, banks, an…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Separation of Ownership and Control (1983)Separation of Ownership and C…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy (2024)Nexus between profitability, …Family Ownership, Corporate Governance Quality and Tax Avoidance: Evidence from an Emerging Market—The Case of Jordan (2024)Family Ownership, Corporate G…The effect of ownership structure on tax avoidance with audit quality as a moderating variable: evidence from the ailing economics (2023)The effect of ownership struc…CEO overconfidence and tax avoidance: role of institutional and family ownership (2023)CEO overconfidence and tax av…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2000)The Glass Cliff: Evidence that Women are Over‐Represented in Precarious Leadership Positions (2005)Corporate Social Responsibility as a Conflict Between Shareholders (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Auditor size and audit quality (1981)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Research in Organizational Behavior. (1986)Law and Finance (1998)The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)Women Directors on Corporate Boards: From Tokenism to Critical Mass (2011)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)The Structure of Corporate Ownership: Causes and Consequences (1985)Corporate Governance and Equity Prices (2003)The Effect of Corporate Tax Avoidance on the Cost of Equity (2013)Corporate Political Connections and Tax Aggressiveness (2015)Incorrect Inferences When Using Residuals as Dependent Variables (2018)Earnings Management During Import Relief Investigations (1991)Financial fraud, director reputation, and shareholder wealth (2007)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)A Framework for Understanding and Researching Audit Quality (2011)Men and Women of the Corporation. (1978)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)Gender Differences in Preferences (2009)Does board gender diversity improve the informativeness of stock prices? (2011)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Management ownership and market valuation (1988)Detecting Earnings Management. (1995)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)
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References

  • 1983Separation of Ownership and Control19,446 cited
  • 2009Women in the boardroom and their impact on governance and performance☆5,744 cited
  • 2010A review of tax research3,167 cited
  • 2007Gender Diversity in the Boardroom and Firm Financial Performance2,219 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 1990Bankruptcy, boards, banks, and blockholders1,087 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
  • 2002Board Characteristics and Audit Fees*942 cited
  • 2013Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities927 cited
  • 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited

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  • 2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited
  • Cited by

    • 2023The effect of ownership structure on tax avoidance with audit quality as a moderating variable: evidence from the ailing economics29 cited
    • 2024Family Ownership, Corporate Governance Quality and Tax Avoidance: Evidence from an Emerging Market—The Case of Jordan27 cited
    • 2023CEO overconfidence and tax avoidance: role of institutional and family ownership26 cited
    • 2024Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy25 cited