Managerial acquisitiveness and corporate tax avoidance

Gul, Ferdinand A.; Khedmati, Mehdi; Shams, Syed

doi:10.1016/j.pacfin.2018.08.010

Cited by 20 publications

(21 citation statements)

References 95 publications

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“…Totally, nonaudit services reduce audit quality. Gul et al (2018) indicated that the impact of acquisitiveness on tax avoidance is more dominant when audit quality is low. Hu (2018) inferred that corporate tax avoidance is positively linked to audit fees.…”

Section: Tax Avoidance Of Iranian Companiesmentioning

confidence: 99%

The effect of auditor characteristics on tax avoidance of Iranian companies

Salehi

Tarighi

Shahri

2020

JABES

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Purpose The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market. Design/methodology/approach In this regard, the effect of various factors such as auditor tenure, auditor industry specialization, audit reports and audit fees on tax avoidance was examined. The study sample includes listed companies in the Tehran Stock Exchange. The time period of study is six years from 2011 to 2016. Also in this study, firm size, leverage, firm age and auditor size were controlled. Findings The results of this research were determined in four hypotheses. First and second hypotheses that explore the relationship between auditor tenure and auditor industry specialization with tax avoidance were not confirmed. But the results showed a significant relationship between the type of audit opinions and audit fees with tax avoidance. Originality/value The current study investigates the auditor characteristics on tax avoidance in a developing nation of Iran and the results may helpful the developing countries.

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Section: Tax Avoidance Of Iranian Companiesmentioning

confidence: 99%

The effect of auditor characteristics on tax avoidance of Iranian companies

Salehi

Tarighi

Shahri

2020

JABES

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“…Gul et al . () find that corporate tax avoidance is significantly associated with firm acquisition decisions and managerial acquisitiveness has a positive impact on corporate avoidance. Kim and Zhang () use past employment relationships between CEOs and politicians to measure firms’ political connection.…”

Section: Introductionmentioning

confidence: 91%

CEO hometown ties and tax avoidance‐evidence from China's listed firms

Shen

Gao

et al. 2019

Accounting & Finance

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This study investigates the effects of CEO hometown ties on corporate tax avoidance. The results show that CEO hometown ties to local government officials have a significantly positive impact on tax avoidance for private firms in China. We also find that the hometown ties effect is more pronounced in cities with weak public governance and in cities whose municipal Party committee secretaries are promoted from the same city, whereas the effect is weak in cities whose municipal Party committee secretaries are transferred from other places. In summary, our results suggest that hometown ties as an important political resource can facilitate connected private firms to obtain more economic resources from government.

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“…We chose these two countries for several reasons. First, corporate tax avoidance has been a major issue and is widespread in several countries located in Asia-Pacific markets (Japan is an example) (Gul et al 2018). Second, UK and Japan have different cultures and traditions.…”

Section: Sample Selection and Datamentioning

confidence: 99%

“…There are many explanatory factors for tax evasion, which can act as an incentive or a constraint (Gul et al 2018). Some of the incentive factors include pressure from shareholders and creditors, as well as certain specific contexts, such as capital increases or changes in management.…”

Section: Introductionmentioning

confidence: 99%

A Comparison of Corporate Governance and Tax Avoidance of UK and Japanese Firms

Salhi

Jabr

Jarboui

2020

CER

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The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the direct effect of several corporate governance mechanisms on tax avoidance. Second, we divide the full sample into two groups (common law and code law legal system) to explore the relationship between law, corporate governance, and tax avoidance. We use both univariate and feasible generalized least square (FGLS) regression methods to examine our hypotheses. This study finds that the board size, independent directors, and the presence of women on boards of directors reduce the likelihood of tax avoidance. However, we find an insignificant association between ownership concentration and tax avoidance. Second, it also finds that firms in countries with higher country-level governance engage in less tax avoidance. The results also suggest that the role of corporate governance is more pronounced for firms operating in common law countries than those in code law countries. This manuscript is one of the few studies that examine the relationship between corporate governance and tax avoidance in an international setting with different legal and institutional environment. This relationship differs across the two countries. This paper clearly identifies implications for research, practice, and society. It documents that when a country implements a good system of governance, which targets improving transparency and accountability, it will lead to less corporate tax avoidance.

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Managerial acquisitiveness and corporate tax avoidance

Cited by 20 publications

References 95 publications

The effect of auditor characteristics on tax avoidance of Iranian companies

The effect of auditor characteristics on tax avoidance of Iranian companies

CEO hometown ties and tax avoidance‐evidence from China's listed firms

A Comparison of Corporate Governance and Tax Avoidance of UK and Japanese Firms

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