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The analysis of the characteristics of external auditor and audit committees: Tax avoidance
16 references·0 citing·51 second hopsampled
The analysis of the characteristics of external auditor and audit committees: Tax avoidance (2024)The analysis of the characteristics of ex…The effect of auditor characteristics on tax avoidance of Iranian companies (2020)The effect of auditor charact…The impact of corporate governance on corporate tax avoidance—A literature review (2019)The impact of corporate gover…The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance (2019)The Effect of Audit Committee…CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA (2019)CORPORATE TAX AVOIDANCE: A LI…The effect of characteristics of audit committee and board on corporate profitability in Iran (2018)The effect of characteristics…Tax avoidance, financial experts on the audit committee, and business strategy (2018)Tax avoidance, financial expe…Empirical study on the effective factors of social responsibility disclosure of Iranian companies (2018)Empirical study on the effect…Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects (2014)Corporate Ownership, Governan…Audit Fees and Social Capital (2014)Audit Fees and Social CapitalThe impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis (2013)The impact of board of direct…Does Corporate Tax Aggressiveness Influence Audit Pricing? (2013)Does Corporate Tax Aggressive…Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012)Tax Avoidance: Does Tax-Speci…Audit Fees and Book-Tax Differences (2012)Audit Fees and Book-Tax Diffe…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …A review of tax research (2010)A review of tax researchExploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Social Capital in the Creation of Human Capital (1988)Bowling alone: the collapse and revival of American community (2000)Social Capital in the Creation of Human Capital (2000)Corporate social responsibility and social capital (2015)Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance (2016)Social Capital and Debt Contracting: Evidence from Bank Loans and Public Bonds (2017)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)Auditor size and audit quality (1981)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence (2011)Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014)Corporate Political Connections and Tax Aggressiveness (2015)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)Specification Tests in Econometrics (1978)The economic implications of corporate financial reporting (2005)The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness (2015)Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences (2016)Auditor Response to Negative Media Coverage of Client Environmental, Social, and Governance Practices (2019)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)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)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency costs of free cash flow, corporate finance, and takeovers (1996)Corporate Ownership Around the World (1999)Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees (2021)Corporate Business Strategy and Tax Avoidance Culture: Moderating Role of Gender Diversity in an Emerging Economy (2022)The real effect of mandatory CSR disclosure: Evidence of corporate tax avoidance (2022)The Pricing of Audit Services: Theory and Evidence (1980)What Matters in Corporate Governance? (2008)Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework (2013)Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality? (2015)Executive Equity Risk-Taking Incentives and Audit Pricing (2015)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate Governance and Equity Prices (2003)Managing with Style: The Effect of Managers on Firm Policies (2003)Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010)
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References

  • 2010A review of tax research3,167 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2012Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?529 cited
  • 2014Audit Fees and Social Capital473 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
  • 2019CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA296 cited
  • 2013Does Corporate Tax Aggressiveness Influence Audit Pricing?248 cited
  • 2012Audit Fees and Book-Tax Differences163 cited
  • 2014Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects138 cited
  • 2018Tax avoidance, financial experts on the audit committee, and business strategy125 cited
  • 2018Empirical study on the effective factors of social responsibility disclosure of Iranian companies82 cited
  • 2019The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance76 cited

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2018
The effect of characteristics of audit committee and board on corporate profitability in Iran
71 cited
  • 2020The effect of auditor characteristics on tax avoidance of Iranian companies62 cited
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