Audit committee characteristics and tax avoidance: Evidence from an emerging economy

Dang, Van Cuong; Nguyen, Quang

doi:10.1080/23322039.2021.2023263

Cited by 40 publications

(33 citation statements)

References 50 publications

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“…These findings indicate that independent directors on Board can enhance the bank's high risk-high return (risk management effectiveness). However, Board usually plays an oversight risk management role through audit committee ( Sun and Liu, 2014 ; Dang and Nguyen, 2022 ). We expect that independent directors on audit committee can enhance bank's risk management effectiveness; Therefore, we propose the second hypothesis as follows:…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

The impact of risk governance structure on bank risk management effectiveness: evidence from ASEAN countries

Nguyen

Dang

2022

Heliyon

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Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

The impact of risk governance structure on bank risk management effectiveness: evidence from ASEAN countries

Nguyen

Dang

2022

Heliyon

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“…Using 176 manufacturing companies listed on the Indonesia Stock Exchange period 2013-2016, the results indicate that audit committee independence has a negative effect on tax avoidance. Dang and Nguyen (2022) examine the impact of the characteristics of the audit committee independence on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010-2019.The result found audit committee independence has a positive correlation to tax avoidance.…”

Section: Audit Committee and Tax Avoidancementioning

confidence: 99%

“…The variable for director independence (BODIND) is measured as the percentage of independent directors sitting on the board (Reguera et al, 2017). In keeping with a prior research by Dang and Nguyen (2022), this study would examine two aspects of the audit committee: its size and the proportion of independent members. Meanwhile, the AOB is a dummy variable indicating whether the firm has undergone AOB inspection or not.…”

Section: Independent Variable: Corporate Governance Attributesmentioning

confidence: 99%

Corporate Governance, Audit Oversight Board and Tax Avoidance: Malaysian Family Listed Firms

Rahman¹,

Salleh²,

Zamri³

et al. 2023

IJARBSS

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The aim of this study is to examine the impact of corporate governance and Audit Oversight Board (AOB) on tax avoidance of family-owned listed on Bursa Malaysia. Consistent with prior research, this study uses effective taxes rate (ETR) to measure tax avoidance. Using a sample of 1,333 firm-year observations of Malaysian family-owned public listed companies from 2014 to 2018, this study finds corporate governance and AOB affects tax avoidance practice. In particular, the findings indicate that there are significant and negative relationship between audit committee size and AOB and ETR. The results suggest that audit committee size and AOB are the most effective corporate governance mechanism in mitigating tax avoidance strategies of such firms.

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“…Tax avoidance is a broad term that refers to a wide variety of legal practices that mitigate tax liabilities and, as a result, reduce tax payments to the government (Salehi, 2020). One of the key criteria for managers in a non-profit organization is to maximize shareholder wealth (Dang et al, 2022). Consequently, tax avoidance is an essential part of the management plan when the company is facing success goals and the need for capital because tax is an expense to companies.…”

Section: Corporate Tax Avoidancementioning

confidence: 99%

Corporate Tax Avoidance: A Systematic Literature Review and Research Agenda

Sritharan¹,

Salawati²,

Sharon³

et al. 2022

IJARBSS

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Emerging research studies explore various factors that impact on the corporate tax avoidance. Exploration of tax avoidance is crucial since this strategy legally accepted across the world. However, the research studies made of the past 20 years are widely discussed, looking into the impact made by the 'Institutional ownership', 'Corporate social responsibilities', 'Firm's characteristics', and the 'Audit quality'. We take this opportunity to systematically review the literature papers of the past 20 years, published between the years, 2000 and 2022. For that, systematic literature review (SLR) method is employed. This paper manages to highlight the major research gaps that existed in the previous studies, by anatomizing the years' publications, the data base of the journal, the anatomizing year of the publications, destination of the sample collection, statistical methods, and the number of articles cited, etc. The chosen 96 papers clearly articulate the description and understanding of the gaps: 'Small sample size', 'Selection of one approach to measure corporate tax avoidance', 'Limited studies made among weak, formal, and institutional environment', 'Limited comparative studies', 'Limited studies made from agency perspective & Managerial influence', and 'limited usage of other statistical tools. This paper sheds new light on the research gaps with the help of clear discussion made on the research gaps with the researchers, opening avenues for the future researchers, and enabling them to make research extensively on the subjects researched.

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Audit committee characteristics and tax avoidance: Evidence from an emerging economy

Cited by 40 publications

References 50 publications

The impact of risk governance structure on bank risk management effectiveness: evidence from ASEAN countries

The impact of risk governance structure on bank risk management effectiveness: evidence from ASEAN countries

Corporate Governance, Audit Oversight Board and Tax Avoidance: Malaysian Family Listed Firms

Corporate Tax Avoidance: A Systematic Literature Review and Research Agenda

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