IDEAS home Printed from https://ideas.repec.org/a/aic/saebjn/v68y2021i1p97-114n201.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://saeb.feaa.uaic.ro/index.php/saeb/article/view/1201
    Download Restriction: no

    File URL: https://libkey.io/10.47743/saeb-2021-0002?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ines Ben Jazia & Maali Kachouri, 2024. "Board Size as a Mediator in the Relationship Between Corporate Social Responsibility and Audit Quality: Insights from Europe," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 91-112.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aic:saebjn:v:68:y:2021:i:1:p:97-114:n:201. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sireteanu Napoleon-Alexandru (email available below). General contact details of provider: https://edirc.repec.org/data/feaicro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.