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Audit Committee and Tax Avoidance: An Empirical Study on Palestinian Corporations
16 references·1 citing·51 second hopsampled
Audit Committee and Tax Avoidance: An Empirical Study on Palestinian Corporations (2023)Audit Committee and Tax Avoidance: An Emp…The effect of audit fees, audit quality and board ownership on tax aggressiveness: evidence from Thailand (2021)The effect of audit fees, aud…Do women in board represent less corporate tax avoidance? A moderation analysis (2020)Do women in board represent l…Board Risk Oversight and Corporate Tax-Planning Practices (2020)Board Risk Oversight and Corp…The impact of corporate governance on corporate tax avoidance—A literature review (2019)The impact of corporate gover…The effect of internal control on tax avoidance: the case of Indonesia (2019)The effect of internal contro…Audit committee characteristics and tax aggressiveness (2019)Audit committee characteristi…Tax structure and economic growth in Jordan, 1980-2015 (2018)Tax structure and economic gr…Determinants of corporate financial performance relating to board characteristics of corporate governance in Indian manufacturing industry (2017)Determinants of corporate fin…Audit Committee Characteristics and Integrated Reporting:Empirical Study of Companies Listed on the Johannesburg Stock Exchange (2017)Audit Committee Characteristi…The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013 (2016)The Effect of Good Corporate …The Impact of Governance Mechanisms on Tax Aggressiveness: Empirical Evidence from Tunisian Context (2015)The Impact of Governance Mech…The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis (2013)The impact of board of direct…Labor unions and tax aggressiveness (2013)Labor unions and tax aggressi…The Impact of board characteristics on Firm Performance: Evidence from Nonfinancial Listed Companies in Kuwaiti Stock Exchange (2012)The Impact of board character…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…Audit Committee Characteristics and the Perceived Quality of Financial Reporting: An Empirical Analysis (2003)Audit Committee Characteristi…Pengaruh Karakteristik Komite Audit, Profitabilitas, Tingkat Utang Terhadap Penghidaran Pajak (2024)Pengaruh Karakteristik Komite…Agency Problems and the Theory of the Firm (1980)Agency Problems and Residual Claims (1983)Higher market valuation of companies with a small board of directors (1996)Tax Avoidance as a Sustainability Problem (2016)Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality (2017)CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA (2019)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Audit committee, board of director characteristics, and earnings management (2002)The impact of corporate governance on auditor choice: Evidence from China (2009)The Association of Board Independence and Ownership Concentration with Voluntary Disclosure: A Meta-analysis (2010)Board structure, ownership structure and firm performance: A study of New Zealand listed-firms (2012)Detecting Earnings Management. (1995)Corporate Governance and Equity Prices (2003)Earnings Management through Real Activities Manipulation (2003)CFOs versus CEOs: Equity incentives and crashes (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Corporate social responsibility and stock price crash risk (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The Economic Institutions of Capitalism (1987)Corporate governance and dividend pay-out policy in UK listed SMEs (2017)The relationship between corporate governance and financial performance (2018)Do characteristics of the board of directors and top executives have an effect on corporate performance among the financial sector? Evidence using stock (2019)Gender Differences in Preferences (2009)Women in the boardroom and their impact on governance and performance☆ (2009)Board's characteristics, ownership's nature and corporate tax aggressiveness: new evidence from the Tunisian context (2020)Do women on corporate boardrooms have an impact on tax avoidance? The mediating role of corporate social responsibility (2021)The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia (2022)Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)A review of tax research (2010)The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies (2021)The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable (2021)Audit committee characteristics and tax avoidance: Evidence from an emerging economy (2022)A Survey of Corporate Governance (1997)Econometric Analysis of Cross Section and Panel Data (2001)Determinants of Corporate Social Responsibility Related to CEO Attributes: An Empirical Study (2020)Effects of board characteristics, audit committee and risk management on corporate performance: evidence from Palestinian listed companies (2020)A strategic management process: the role of decision-making style and organisational performance (2023)Strategic management a stakeholder approach (2010)The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan (2020)Cultural Diversity and Corporate Tax Avoidance: Evidence from Chinese Private Enterprises (2021)Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda (2022)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Personally tax aggressive executives and corporate tax sheltering (2013)Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns (2013)Customer Concentration and Corporate Tax Avoidance (2014)Board gender quotas, female directors and corporate tax aggressiveness: A causal approach (2021)Corporate governance and tax avoidance: evidence from an emerging market (2023)Corporate tax avoidance: a systematic literature review and future research directions (2023)
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References

  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2019The impact of corporate governance on corporate tax avoidance—A literature review410 cited
  • 2013The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis300 cited
  • 2013Labor unions and tax aggressiveness299 cited
  • 2003Audit Committee Characteristics and the Perceived Quality of Financial Reporting: An Empirical Analysis274 cited
  • 2012The Impact of board characteristics on Firm Performance: Evidence from Nonfinancial Listed Companies in Kuwaiti Stock Exchange165 cited
  • 2016The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013154 cited
  • 2017Determinants of corporate financial performance relating to board characteristics of corporate governance in Indian manufacturing industry127 cited
  • 2015The Impact of Governance Mechanisms on Tax Aggressiveness: Empirical Evidence from Tunisian Context89 cited
  • 2019Audit committee characteristics and tax aggressiveness80 cited
  • 2020Do women in board represent less corporate tax avoidance? A moderation analysis76 cited
  • 2017Audit Committee Characteristics and Integrated Reporting:Empirical Study of Companies Listed on the Johannesburg Stock Exchange58 cited
  • 2019The effect of internal control on tax avoidance: the case of Indonesia

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55 cited
  • 2018Tax structure and economic growth in Jordan, 1980-201555 cited
  • 2020Board Risk Oversight and Corporate Tax-Planning Practices42 cited
  • 2021The effect of audit fees, audit quality and board ownership on tax aggressiveness: evidence from Thailand40 cited
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    • 2024Pengaruh Karakteristik Komite Audit, Profitabilitas, Tingkat Utang Terhadap Penghidaran Pajak10 cited