The Impact of Audit Characteristics on Corporate Tax Avoidance: The Moderating Role of Gender Diversity

The Impact of Audit Characteristics on Corporate Tax Avoidance: The Moderating Role of Gender Diversity

The purpose of this paper is to investigate the relation between audit characteristics and corporate tax avoidance and how board gender diversity (BGDs) moderates this relationship. Using a sample of 270 UK firms over the 2005-2017 period, we find that audit characteristics influence the corporate t...

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Bibliographic Details
Main Authors: Rakia Riguen, Bassem Salhi, Anis Jarboui
Format: Article
Language:English
Published: Editura Universităţii „Alexandru Ioan Cuza” din Iaşi / Alexandru Ioan Cuza University of Iasi Publishing house 2021-03-01
Series:Scientific Annals of Economics and Business
Subjects:
audit characteristics
tax avoidance
board gender diversity.
Online Access:http://saeb.feaa.uaic.ro/index.php/saeb/article/view/1021

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