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International Corporate Tax Avoidance Practices: Evidence from Australian Firms

Citations

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Cited by:

  1. Lynda Soltani, 2022. "The Quality Effect of Auditing on Tax Compliance: Evidence from Tunisian Context," International Journal of Economics and Financial Issues, Econjournals, vol. 12(1), pages 24-27.
  2. Haoran Xu & William J. Moser, 2022. "Terrorism and Corporate Tax Avoidance," Abacus, Accounting Foundation, University of Sydney, vol. 58(1), pages 174-208, March.
  3. Edosa Joshua Aronmwan & Sebastine Abhus Ogbaisi, 2022. "The nexus between standalone risk committees and tax aggressiveness: evidence from Nigeria," Future Business Journal, Springer, vol. 8(1), pages 1-12, December.
  4. Jaafar, Aziz & Thornton, John, 2015. "Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms," The International Journal of Accounting, Elsevier, vol. 50(4), pages 435-457.
  5. Taylor, Grantley & Richardson, Grant, 2014. "Incentives for corporate tax planning and reporting: Empirical evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(1), pages 1-15.
  6. Junjian Gu, 2019. "A Potential Risk of Increasing Cross-National Distance: Evidence from Less Sustainable Tax Policies," Sustainability, MDPI, vol. 11(9), pages 1-22, May.
  7. Inder K. Khurana & William J. Moser & K. K. Raman, 2018. "Tax Avoidance, Managerial Ability, and Investment Efficiency," Abacus, Accounting Foundation, University of Sydney, vol. 54(4), pages 547-575, December.
  8. Godfred Matthew Yaw Owusu & Philomina Acquah & Rita Amoah Bekoe, 2023. "Earnings management and tax avoidance research: a 30-year retrospective analysis," SN Business & Economics, Springer, vol. 3(9), pages 1-21, September.
  9. Agus Bandiyono & Etty Murwaningsari, 2019. "Effect of Intra Group Transaction, Thin Capitalization and Executive Characters on Tax Avoidation with Multinationality as a Moderation," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 7(2), pages 82-97.
  10. Sameh Kobbi-Fakhfakh & Molka Trigui, 2025. "The effect of CEO publicity and CEO facial masculinity on tax avoidance: evidence from Canada," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(4), pages 1098-1111, December.
  11. Alghamdi, Fatmah Saeed & Eulaiwi, Baban & Hussein, Satam Salih & Duong, Lien & Taylor, Grantley, 2024. "Non-arm's-length transactions, offshore financial centres, transfer pricing agreements and corporate cash holdings: Evidence from U.S. multinational corporations," International Review of Financial Analysis, Elsevier, vol. 96(PA).
  12. Xu, Yekun & Zhao, Jiayu & Zhong, Ruohan & Zhang, Qiang, 2026. "Bank competition and corporate tax avoidance: the Chinese experience," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 106(C).
  13. Suryana Amni & Dr. Ruhul Fitrios & Dr. Alfiati Silfi, 2023. "The Influence of Thin Capitalization, Capital Intensity, and Earnings Management on Tax Avoidance with Tax Havens Country as Moderator," International Journal of Science and Business, IJSAB International, vol. 20(1), pages 109-122.
  14. Abdullah Almutairi & Baban Eulaiwi & Robert Evans & Grantley Taylor, 2023. "Tax Haven Use and Related‐Party Transactions: Evidence from Australia," Australian Accounting Review, CPA Australia, vol. 33(4), pages 352-374, December.
  15. Benkraiem, Ramzi & Uyar, Ali & Kilic, Merve & Schneider, Friedrich, 2021. "Ethical behavior, auditing strength, and tax evasion: A worldwide perspective," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
  16. Eulaiwi, Baban & Khalaf, Nihad Shareef & Al-Hadi, Ahmed & Duong, Lien & Taylor, Grantley, 2024. "Money laundering governance and income shifting: Evidence from Australian financial institutions," Economic Modelling, Elsevier, vol. 132(C).
  17. Junjian Gu, 2022. "Country Portfolio and Taxation: Evidence from Japan," Journal of Business Ethics, Springer, vol. 175(3), pages 583-607, January.
  18. Nita Andriyani Budiman & Bandi Bandi & Ari Kuncara Widagdo & Eko Arief Sudaryono, 2025. "The evolution of tax strategies in multinational companies: a historical perspective," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 745-758, September.
  19. Olfa Ben Salah, 2024. "Analyzing the Causal Relationship Between Tax Avoidance and Earnings Management: Evidence from The STOXX Europe 600 Index," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 29-49, January.
  20. Dhawan, Anirudh & Ma, Liangbo & Kim, Maria H., 2020. "Effect of corporate tax avoidance activities on firm bankruptcy risk," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(2).
  21. Cernius Gintaras & Birskyte Liucija & Balkevicius Arturas, 2016. "Influence of Rules for Computing Corporate Income Tax on the Accuracy of Financial Statements of Lithuanian Companies," Scientific Annals of Economics and Business, Sciendo, vol. 63(1), pages 65-81, March.
  22. Tien‐Shih Hsieh & Jeong Bon Kim & Zhihong Wang, 2025. "CEOs' Political Ideology, Social Capital and Corporate Tax Avoidance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(3), pages 3035-3057, September.
  23. Siying Yang & Dawei Feng & Junbing Xu, 2023. "Do chairmen with China's Great Famine experience in early‐life affect firm tax avoidance activities?," Review of Development Economics, Wiley Blackwell, vol. 27(4), pages 2214-2247, November.
  24. Belz, Thomas & von Hagen, Dominik & Steffens, Christian, 2019. "Taxes and firm size: Political cost or political power?," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 1-28.
  25. Haiyan Jiang & Jing Jia & Larelle (Ellie) Chapple, 2024. "Enterprise risk management and investment efficiency: Australian evidence from risk management committees," Australian Journal of Management, Australian School of Business, vol. 49(3), pages 366-402, August.
  26. Subagio Efendi & Salim Darmadi & Robert Czernkowski, 2022. "Are Financial Institutions Tax Aggressive? Evidence from Corporate Tax Return Data," Bulletin of Monetary Economics and Banking, Bank Indonesia, vol. 25(2), pages 175-204, August.
  27. Benkraiem, Ramzi & Gaaya, Safa & Lakhal, Faten & Kilic, Merve, 2025. "Access to finance and corporate tax avoidance: International evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
  28. Leung, Sidney C.M. & Richardson, Grant & Taylor, Grantley, 2019. "The effect of the general anti-avoidance rule on corporate tax avoidance in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 105-117.
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