IDEAS home Printed from https://ideas.repec.org/r/eee/jiaata/v36y2019ic6.html

The impact of corporate governance on corporate tax avoidance—A literature review

Citations

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


Cited by:

  1. Bassyouny, Hesham & Abdelfattah, Tarek & Tao, Lei, 2022. "Narrative disclosure tone: A review and areas for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
  2. Kolias, Georgios & Koumanakos, Evangelos, 2022. "CEO duality and tax avoidance: Empirical evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
  3. Patrick Velte, 2025. "Corporate Social Responsibility (CSR) Decoupling and Tax Avoidance: Symbolic Use of Sustainable Boards in the European Union?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 4179-4193, May.
  4. Su, Zhifang & Wang, Haowei & Pan, Yinghao, 2025. "Risk education and tax aggressiveness: Evidence from China's auditor certification reform," China Economic Review, Elsevier, vol. 93(C).
  5. Guangyong Lei & Wanwan Wang & Junli Yu & Kam C. Chan, 2022. "Cultural Diversity and Corporate Tax Avoidance: Evidence from Chinese Private Enterprises," Journal of Business Ethics, Springer, vol. 176(2), pages 357-379, March.
  6. Tan, Xue & Yin, Jingwei & Lin, Ning, 2025. "The unforgettable past: The long-term impact of war on corporate tax avoidance in modern China," Research in International Business and Finance, Elsevier, vol. 77(PA).
  7. Khalil, Sandra & Sidani, Yusuf, 2022. "Personality traits, religiosity, income, and tax evasion attitudes: An exploratory study in Lebanon," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
  8. Habib Saragih, Arfah & Ali, Syaiful & Suwardi, Eko & Utomo, Hargo, 2024. "Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
  9. Leventis, Stergios & Dedoulis, Emmanouil & Kourdoumpalou, Stavroula, 2025. "An analysis of JIAAT editorial board composition and research review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
  10. Johannes Thesing & Patrick Velte, 2021. "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, vol. 91(7), pages 965-1004, September.
  11. Han, Xiaomei & Wang, Jie & Cheng, Hanxiu, 2021. "The effect of corporate tax avoidance on salary distribution——Empirical evidence from publicly listed companies in China," International Review of Financial Analysis, Elsevier, vol. 78(C).
  12. Lv, Wendai & Meng, Qiuchi & Cao, Yuanyuan & Liu, Jiajia, 2025. "Impact and moderating mechanism of corporate tax avoidance on firm value from the perspective of corporate governance," International Review of Financial Analysis, Elsevier, vol. 99(C).
  13. 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).
  14. Dyussembina, Saule & Park, Kunsu, 2024. "Book-tax differences, dividend payout, and firm value," International Review of Financial Analysis, Elsevier, vol. 91(C).
  15. Benjamin Agyeman & Dorcas Quarshie & James T. Bonn, 2024. "Corporate Governance and Voluntary Disclosures in Annual Reports of Ghanaian Listed Banks," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(3s), pages 2416-2434, March.
  16. Caraiman Adrian-Cosmin & Mates Dorel, 2020. "Risk management in corporate governance," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 14(1), pages 182-201, July.
  17. Hanady Bataineh, 2025. "The Moderating Effect of Female Directors on the Relationship Between Ownership Structure and Tax Avoidance Practices," JRFM, MDPI, vol. 18(7), pages 1-23, June.
  18. Sabri Boubaker & Imen Derouiche & Hung Nguyen, 2022. "Voluntary disclosure, tax avoidance and family firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 129-158, March.
  19. Sabrine Hamrouni & Ines Menchaoui, 2025. "The Impact of Tax Audits on Tax Avoidance Levels: The Moderating Role of Audit Quality," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 24(2), pages 254-271, June.
  20. Patrick Velte, 2023. "Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2406-2418, September.
  21. Christos Pavlou & Antonios Persakis & George Kolias, 2025. "The Impact of Board Characteristics on Tax Avoidance: Do Industry Regulations Matter?," JRFM, MDPI, vol. 18(6), pages 1-22, May.
  22. Nadia Omar & Nurazlina Abdul Raof & Rozita Othman & Suria Fadhilah Md Pauzi, 2025. "Doctrinal Legal Research Methodology in Corporate Tax Governance Studies: Strengths, Critiques, and Balanced Reflections," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(10), pages 2107-2115, October.
  23. Hilling, Axel & Lundtofte, Frederik & Sandell, Niklas & Sonnerfeldt, Amanda & Vilhelmsson, Anders, 2021. "Tax avoidance and state ownership — The case of Sweden," Economics Letters, Elsevier, vol. 208(C).
  24. Thomas Walter Kollruss, 2022. "Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study," SN Business & Economics, Springer, vol. 2(9), pages 1-17, September.
  25. Athira, A. & Ramesh, Vishnu K., 2023. "COVID-19 and corporate tax avoidance: International evidence," International Business Review, Elsevier, vol. 32(4).
  26. Qi Zhang & Jinghuai She, 2024. "Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms," PLOS ONE, Public Library of Science, vol. 19(9), pages 1-30, September.
  27. Jiaojiao Qin & Jun Lin & Yan Xin, 2024. "Corporate tax avoidance: The impact of performance above aspiration and CEO experience," Asia Pacific Journal of Management, Springer, vol. 41(4), pages 2301-2331, December.
  28. Yang, Xiao & Yang, Shudong, 2024. "Executives’ income tax burden, earnings management and stock reduction," Finance Research Letters, Elsevier, vol. 65(C).
  29. Patrick Velte, 2020. "Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence," Business Research, Springer;German Academic Association for Business Research, vol. 13(3), pages 1417-1450, November.
  30. Lartey, Theophilus & Uddin, Moshfique & Danso, Albert & Wood, Geoffrey, 2022. "CEO overconfidence and IRS attention," Journal of Financial Stability, Elsevier, vol. 61(C).
  31. Lu, Yun & Ntim, Collins G. & Zhang, Qingjing & Li, Pingli, 2022. "Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda," International Review of Financial Analysis, Elsevier, vol. 84(C).
  32. Song, Qian & Holland, Kevin, 2023. "The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
  33. Arfah Habib Saragih & Syaiful Ali, 2023. "Corporate tax risk: a literature review and future research directions," Management Review Quarterly, Springer, vol. 73(2), pages 527-577, June.
  34. Vasileios Giannopoulos & Maria Vlachakou & Spyridon Kariofyllas & Ilias Makris, 2025. "Corporate Governance and Tax Avoidance: Evidence from Greek Service-Sector Firms," JRFM, MDPI, vol. 18(10), pages 1-34, September.
  35. Adrian-Cosmin Caraiman, 2020. "The Risk Management in Financing Decisions in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 859-865, August.
  36. Sarhan, Ahmed A. & Elmagrhi, Mohamed H. & Elkhashen, Emad M., 2024. "Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
  37. Gunn, Anna F. & Koch, Dirk-Jan & Weyzig, Francis, 2020. "A methodology to measure the quality of tax avoidance case studies: Findings from the Netherlands," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 39(C).
  38. Athira, A. & Ramesh, Vishnu K., 2024. "Economic policy uncertainty and tax avoidance: International evidence," Emerging Markets Review, Elsevier, vol. 60(C).
  39. Niklas Bergmann, 2024. "Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research," Journal of Business Economics, Springer, vol. 94(2), pages 311-378, February.
  40. Cowling, Marc & Ambilichu, Charles A. & Yekini, Liafisu Sina & Omoteso, Kamil, 2025. "Risk driven innovation in the not so boring accountancy profession," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
  41. 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).
  42. Maria Mitroulia & Evangelos Chytis & Thomas Kitsantas, 2025. "Exploring the Nexus between Corporate Sustainability Disclosure and Firm Tax Behaviour: A Meta-Analysis," Central European Business Review, Prague University of Economics and Business, vol. 2025(3), pages 103-131.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.