The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context

Assidi, Soufiene; Hussainey, Khaled

doi:10.1002/ijfe.1906

Cited by 8 publications

(8 citation statements)

References 55 publications

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“…Therefore, higher audit fees can be an indication of tax avoidance practices conducted by companies. This finding is supported by (Assidi& Hussainey, 2021) and (Ghifary et al, 2022). However, (Suyadnya&Supadmi, 2017) found that audit fees can reduce tax avoidance practices.…”

Section: Introductionmentioning

confidence: 89%

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Political Connection, Audit Fees, Audit Quality and Tax Avoidance of Listed Companies in Indonesia Stock Exchange

Damayanti,

KhoiruRusydi,

Andayani

2024

gujaf

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The objectives of this research are to assess the effects of political connection and audit fees on tax avoidance and to assess the moderation of audit quality. The population of this quantitative research is mining companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period, from which 142 companies were selected as the sample using purposive judgmental sampling. The Moderated Regression Analysis (MRA) conducted in this research has led to findings that tax avoidance is not affected by political connection and audit fees, that politically connected companies with high audit quality have lower tax avoidance rate, and that higher audit fees paid by companies with high audit quality does not reduce the companies’ motivation to commit tax avoidance.

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Section: Introductionmentioning

confidence: 89%

“…In addition to political connections, audit fees can also influence tax avoidance actions (Hu, 2018;Salehi et al, 2020;Assidi& Hussainey, 2021;Ghifary et al, 2022); Suyadnya&Supadmi, 2017). Audit fees can be defined as the amount paid to external auditors by client companies for the services provided (Suwarno et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

Political Connection, Audit Fees, Audit Quality and Tax Avoidance of Listed Companies in Indonesia Stock Exchange

Damayanti,

KhoiruRusydi,

Andayani

2024

gujaf

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“…3.2 Variables' explanation and model specification 3.2.1 Dependent variable: effective tax rate. ETR is defined as the proportion of a firm's tax expenses compared to the accounting income before taxes (Assidi and Hussainey, 2021;DeZoort et al, 2018). This variable explains how firms behave in determining and paying the amount of the tax burden (Phillips, 2003).…”

Section: Research Methodology 31 Sample Descriptionmentioning

confidence: 99%

Corporate profitability and effective tax rate: the moderating role of board gender diversity

Alkurdi¹,

Almarayeh²,

Bataineh

et al. 2023

JIABR

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Purpose This paper aims to investigate the relationship between corporate profitability (CP) and effective tax rate (ETR) and to examine whether this relationship is moderated by board gender diversity (BGD). Design/methodology/approach The multivariate regression analysis was conducted to test the relationship between related variables. This study used sample of 70 Jordanian firms listed on the Amman Stock Exchanges for the period 2013 – 2020. Findings The results show a negative relationship between CP and ETR. Furthermore, the moderating variable BGD changes the strength and the sign, from a negative to a positive influence, of the relationship between CP and ETR. Originality/value To the best of the authors' knowledge, this study is among the first that provides empirical evidence regarding the relationship between CP and ETR in the light of BGD. Further, this study provides new and important insights that are not evident from the previous literature.

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“…Second, in estimating corporate tax avoidance, we only used book–tax difference measures. Future analyses are encouraged to use other measures, such as ETRs (Ginesti et al , 2020; Assidi and Hussainey, 2021; Campa et al , 2021).…”

Section: Conclusion Implications and Limitationsmentioning

confidence: 99%

The effect of XBRL adoption on corporate tax avoidance: empirical evidence from an emerging country

Saragih

Ali

2022

JFRA

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Purpose This paper aims to study the impact of the adoption of eXtensible Business Reporting Language (XBRL) on corporate tax avoidance. Design/methodology/approach This paper used a quantitative method with panel data regression models using a sample of firms listed on the Indonesia Stock Exchange from 2011 to 2018. Findings The regression results demonstrate that XBRL implementation does not have any impact on corporate tax avoidance. The results indicate that tax avoidance is not reduced following XBRL adoption. This report shows unexpected and unfavourable outcomes of XBRL financial reporting in a developing country. Research limitations/implications This study employs a sample of firms from one emerging country only. Practical implications The study proposes several implications for using XBRL in tax reporting, which may help the tax authorities reduce tax avoidance. Regulators need to develop adequate taxonomies with standardized extensions related to tax information in the XBRL format. They include tax tags from financial statements and tax tags from the disclosure section, to gain more comprehensive corporate tax information. Originality/value This study proposes and tests an explanation for the effect of XBRL adoption on corporate tax avoidance in the context of a developing country.

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The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context

Cited by 8 publications

References 55 publications

Political Connection, Audit Fees, Audit Quality and Tax Avoidance of Listed Companies in Indonesia Stock Exchange

Political Connection, Audit Fees, Audit Quality and Tax Avoidance of Listed Companies in Indonesia Stock Exchange

Corporate profitability and effective tax rate: the moderating role of board gender diversity

The effect of XBRL adoption on corporate tax avoidance: empirical evidence from an emerging country

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