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

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  • Rakia Riguen
  • Bassem Salhi
  • Anis Jarboui

Abstract

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 tax avoidance. Two of them (specialization and audit fees) had a negative effect; the other one (audit opinion, audit rotation) Have a positive effect on tax avoidance. We also find that BGDs moderates the effect of audit characteristics on corporate tax avoidance, except for audit opinion. The impact of the BGDs’ level increases as the presence of woman in the board escalated from 40 to 60 %, but then weakened at 10 % level. This study contributes to the existing literature and auditing practices by extending the auditing and tax literature on the examination of the moderating effect of board gender diversity on the relation between audit characteristics and corporate tax avoidance using the sensitivity analysis. JEL Codes - H26; M14; M4

Suggested Citation

  • Rakia Riguen & Bassem Salhi & Anis Jarboui, 2021. "The Impact of Audit Characteristics on Corporate Tax Avoidance: The Moderating Role of Gender Diversity," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 68(1), pages 97-114, March.
    • Handle: RePEc:aic:saebjn:v:68:y:2021:i:1:p:97-114:n:201
    DOI: 10.47743/saeb-2021-0002
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    More about this item

    Keywords

    audit characteristics; tax avoidance; board gender diversity;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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