volume 35, issue 2, P272-293 2019
DOI: 10.1108/maj-12-2018-2109
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Manon Deslandes, Anne Fortin, Suzanne Landry

Abstract: Purpose This study aims to analyze the relationship between a company’s use of aggressive tax planning and several audit committee members’ characteristics, namely, independence, expertise, diligence and gender diversity. Design/methodology/approach This paper is an empirical research using archival data from 289 Canadian listed companies for the 2011-2015 period. Findings The authors find that measures of expertise and diligence are significantly related to tax aggressiveness. Financial expertise and ten…

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