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Religiosity and Tax Avoidance

Citations

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Cited by:

  1. Stone, Anna-Leigh, 2023. "Faith-based credit unions and credit risk," Finance Research Letters, Elsevier, vol. 54(C).
  2. Nebojsa Dimic & Veda Fatmy & Sami Vähämaa, 2024. "Religiosity and corporate social responsibility: A study of firm‐level adherence to Christian values in the United States," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 396-413, January.
  3. Kovermann, Jost & Velte, Patrick, 2019. "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
  4. Hasan, Tahseen & John, Kose & Teng, Haimeng & Wu, Qiang, 2024. "Creative corporate culture and corporate tax avoidance," The British Accounting Review, Elsevier, vol. 56(3).
  5. Mammadov, Babak & Vakilzadeh, Hamid & Golden, Joanna, 2024. "Does corporate culture impact tax shelter? A machine learning approach," International Review of Financial Analysis, Elsevier, vol. 96(PB).
  6. Chaudhry, Neeru & Kattamuri, Rohit, 2024. "Do defined contribution plans create value for shareholders?," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 616-633.
  7. Hamza Mahmood & Badar Nadeem Ashraf, 2025. "Religion and the Money Laundering Risk," Economies, MDPI, vol. 13(4), pages 1-16, March.
  8. repec:zbw:bofrdp:2014_016 is not listed on IDEAS
  9. Ahsan, A.F.M. Mainul & Bose, Sudipta & Ali, Muhammad Jahangir, 2024. "Does Islamic religiosity influence professional accountants' judgments? Evidence from global convergence of IFRS," Advances in accounting, Elsevier, vol. 64(C).
  10. Alexander I. Pogorletskiy, 2025. "Tax Evasion in the Modern World: Institutional Aspects," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 54-71, June.
  11. Sabrina Chi & Shawn X. Huang & Juan Manuel Sanchez, 2017. "CEO Inside Debt Incentives and Corporate Tax Sheltering," Journal of Accounting Research, Wiley Blackwell, vol. 55(4), pages 837-876, September.
  12. Francis, Bill & Hasan, Iftekhar & Wu, Qiang & Yan, Meng, 2014. "Are female CFOs less tax aggressive? Evidence from tax aggressiveness," Research Discussion Papers 16/2014, Bank of Finland.
  13. Richardson, Grant & Lanis, Roman & Taylor, Grantley, 2015. "Financial distress, outside directors and corporate tax aggressiveness spanning the global financial crisis: An empirical analysis," Journal of Banking & Finance, Elsevier, vol. 52(C), pages 112-129.
  14. Hannah Michelle Russell & Donald L. Ariail & Katherine Taken Smith & Lawrence Murphy Smith, 2023. "Religiosity and Risk: Association of Judeo-Christian Ethicality with a Sustainable Business Environment," JRFM, MDPI, vol. 16(9), pages 1-19, September.
  15. Khedmati, Mehdi & Aminu Sualihu, Mohammed & Yawson, Alfred, 2021. "Does religiosity matter for corporate labor investment decisions?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
  16. Heckemeyer, Jost H. & Richter, Katharina & Spengel, Christoph, 2014. "Tax planning of R&D intensive multinationals," ZEW Discussion Papers 14-114, ZEW - Leibniz Centre for European Economic Research.
  17. Adhikari, Binay Kumar & Agrawal, Anup, 2016. "Does local religiosity matter for bank risk-taking?," Journal of Corporate Finance, Elsevier, vol. 38(C), pages 272-293.
  18. Alharbi, Samar & Atawnah, Nader & Al Mamun, Md & Ali, Muhammad Jahangir, 2022. "Local culture and tax avoidance: Evidence from gambling preference behavior," Global Finance Journal, Elsevier, vol. 52(C).
  19. Roman Lanis & Grant Richardson & Brett Govendir & Gregory Pazmandy, 2021. "The effect of board of directors’ expertise and tax avoidance on corporate debt," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4475-4511, September.
  20. Hasan, Iftekhar & Hoi, Chun Keung (Stan) & Wu, Qiang & Zhang, Hao, 2014. "Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans," Journal of Financial Economics, Elsevier, vol. 113(1), pages 109-130.
  21. Christofer Adrian & Mukesh Garg & Anh Viet Pham & Soon-Yeow Phang & Cameron Truong, 2023. "Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought," Journal of Business Ethics, Springer, vol. 186(1), pages 105-135, August.
  22. Zhang, Yi & Liu, Chun, 2021. "Religion and unproductive entrepreneurship: The role of risk aversion," European Journal of Political Economy, Elsevier, vol. 70(C).
  23. Chuluunbat Tsendsuren & Prayag L. Yadav & Seung Hun Han & Seongjae Mun, 2021. "The effect of corporate environmental responsibility and religiosity on corporate cash holding decisions and profitability: Evidence from the United States' policies for sustainable development," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(5), pages 987-1000, September.
  24. Khalil, Sandra & Sidani, Yusuf, 2020. "The influence of religiosity on tax evasion attitudes in Lebanon," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  25. Francis, Bill & Teng, Haimeng & Wang, Ying & Wu, Qiang, 2022. "The effect of shareholder-debtholder conflicts on corporate tax aggressiveness: Evidence from dual holders," Journal of Banking & Finance, Elsevier, vol. 138(C).
  26. 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).
  27. Stergios Leventis & Emmanouil Dedoulis & Omneya Abdelsalam, 2018. "The Impact of Religiosity on Audit Pricing," Journal of Business Ethics, Springer, vol. 148(1), pages 53-78, March.
  28. Haoran Xu & William J. Moser, 2022. "Terrorism and Corporate Tax Avoidance," Abacus, Accounting Foundation, University of Sydney, vol. 58(1), pages 174-208, March.
  29. Hasan, Iftekhar & Hoi, Chun Keung (Stan) & Wu, Qiang & Zhang, Hao, 2014. "Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans," Journal of Financial Economics, Elsevier, vol. 113(1), pages 109-130.
  30. Abdelsalam, Omneya & Elnahass, Marwa & Batten, Jonathan A. & Mollah, Sabur, 2021. "New insights into bank asset securitization: The impact of religiosity," Journal of Financial Stability, Elsevier, vol. 54(C).
  31. Shen, Huayu & Hou, Fei & Peng, Miaowei & Xiong, Hao & Zuo, Haohao, 2021. "Economic policy uncertainty and corporate tax avoidance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 65(C).
  32. Kelvin K. F. Law & Lillian F. Mills, 2015. "Taxes and Financial Constraints: Evidence from Linguistic Cues," Journal of Accounting Research, Wiley Blackwell, vol. 53(4), pages 777-819, September.
  33. Wang, Changrong & Richardson, Grant & Cao, Yanming, 2024. "Long live the walking dead? Corporate tax avoidance and zombie firms in China," The British Accounting Review, Elsevier, vol. 56(3).
  34. Ziqi Gao & Louise Yi Lu & Yangxin Yu, 2019. "Local Social Environment, Firm Tax Policy, and Firm Characteristics," Journal of Business Ethics, Springer, vol. 158(2), pages 487-506, August.
  35. Roman Lanis & Grant Richardson & Chelsea Liu & Ross McClure, 2019. "The Impact of Corporate Tax Avoidance on Board of Directors and CEO Reputation," Journal of Business Ethics, Springer, vol. 160(2), pages 463-498, December.
  36. Iftekhar Hasan & Chun‐Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017. "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance," Journal of Accounting Research, Wiley Blackwell, vol. 55(3), pages 629-668, June.
  37. Onur Bayar & Fariz Huseynov & Sabuhi Sardarli, 2018. "Corporate Governance, Tax Avoidance, and Financial Constraints," Financial Management, Financial Management Association International, vol. 47(3), pages 651-677, September.
  38. Oliver Nnamdi Okafor, 2023. "Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions," Journal of Business Ethics, Springer, vol. 182(2), pages 377-395, January.
  39. Feller, Anna & Schanz, Deborah, 2014. "The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax," arqus Discussion Papers in Quantitative Tax Research 176, arqus - Arbeitskreis Quantitative Steuerlehre.
  40. Hao, Jie & Pham, Viet & Sánchez, Daniela & Sánchez, Juan Manuel, 2021. "Perceptions of corporate corruption culture and debt contracting," Journal of Corporate Finance, Elsevier, vol. 71(C).
  41. Gao, Lei & Wang, Ying & Zhao, Jing, 2017. "Does local religiosity affect organizational risk-taking? Evidence from the hedge fund industry," Journal of Corporate Finance, Elsevier, vol. 47(C), pages 1-22.
  42. McClure, Ross & Lanis, Roman & Wells, Peter & Govendir, Brett, 2018. "The impact of dividend imputation on corporate tax avoidance: The case of shareholder value," Journal of Corporate Finance, Elsevier, vol. 48(C), pages 492-514.
  43. repec:zbw:bofrdp:2014_003 is not listed on IDEAS
  44. Francis, Bill & Hasan, Iftekhar & Wu, Qiang & Yan, Meng, 2014. "Are female CFOs less tax aggressive? Evidence from tax aggressiveness," Bank of Finland Research Discussion Papers 16/2014, Bank of Finland.
  45. repec:zbw:bofrdp:2017_021 is not listed on IDEAS
  46. Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018. "Religiosity and Bank Asset Securitization," Working Papers 2018-13, Swansea University, School of Management.
  47. Ines Gharbi & Mounira Hamed‐Sidhom & Khaled Hussainey & Janet Ganouati, 2021. "Religiosity and financial distress in U.S. firms," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(3), pages 3902-3915, July.
  48. Hossain, Md Noman & Rabarison, Monika K. & Guo, Chiquan, 2024. "Corporate culture and investment inefficiency," International Review of Financial Analysis, Elsevier, vol. 96(PB).
  49. Mir, T.A., 2014. "The Benford law behavior of the religious activity data," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 408(C), pages 1-9.
  50. Xue, Lixing & Chen, Chong & Wang, Na & Zhang, Lirong, 2023. "Gambling culture and corporate financialization: Evidence from China's welfare lottery sales," Pacific-Basin Finance Journal, Elsevier, vol. 78(C).
  51. Ahsan Habib & Mabel D' Costa & Ahmed Khamis Al‐Hadi, 2023. "Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 3-45, March.
  52. Ma, Chunguang & Feng, Shunfei & Huang, Wenhui & Chen, Aoyun, 2025. "Political corruption and corporate tax avoidance: A quasi-natural experiment," International Review of Financial Analysis, Elsevier, vol. 99(C).
  53. Huixiang Zeng & Xuemei Li & Zhifang Zhou & Yishuang Ma & Fangting Lv, 2023. "Local gambling culture and corporate tax aggressiveness: A trait activation perspective on informal institutions," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(6), pages 3166-3184, September.
  54. Simon Fung & Viet Tuan Pham & K. K. Raman, 2022. "Client corruption culture and audit quality: the conditioning effect of the competitive position of the incumbent auditor," Review of Quantitative Finance and Accounting, Springer, vol. 59(3), pages 1133-1171, October.
  55. Lei, Guangyong & Qiu, Baoyin & Yu, Junli & Zuo, Jingjing, 2023. ""Hitting the jackpot" in corporate tax strategy: A perspective on gambling preferences," Economic Modelling, Elsevier, vol. 125(C).
  56. 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.
  57. Iftekhar Hasan & Chun‐Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017. "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance," Journal of Accounting Research, Wiley Blackwell, vol. 55(3), pages 629-668, June.
  58. Chun Keung Hoi & Qiang Wu & Hao Zhang, 2018. "Community Social Capital and Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 152(3), pages 647-665, October.
  59. Chaudhry, Neeru, 2021. "Tax aggressiveness and idiosyncratic volatility," The North American Journal of Economics and Finance, Elsevier, vol. 58(C).
  60. Tian, Yonggang & Ang, James S. & Fu, Panpan & Ma, Chaoqun & Wang, Xiuhua, 2024. "Does social trust mitigate insiders' opportunistic behaviors? Evidence from insider trading," Global Finance Journal, Elsevier, vol. 59(C).
  61. Yu.E. Labunets & I.A. Mayburov, 2020. "Relationship of Tax Burden and Firm Size in the Timber Industry in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 19(4), pages 458-487.
  62. Lin, Chih-Yung & Tsai, Wei-Che & Hasan, Iftekhar & Tuan, Le Quoc, 2018. "Private benefits of control and bank loan contracts," Journal of Corporate Finance, Elsevier, vol. 49(C), pages 324-343.
  63. Sarfraz Khan & Sung‐Jin Park & Stanley Veliotis & John K. Wald, 2023. "Director and officer liability and corporate tax avoidance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(7-8), pages 1338-1371, July.
  64. Ziqi Gao & Leye Li & Louise Yi Lu, 2021. "Social Capital and Managers’ Use of Corporate Resources," Journal of Business Ethics, Springer, vol. 168(3), pages 593-613, January.
  65. Thomas R. Kubick & Yijun Li & John R. Robinson, 2020. "Tax-savvy executives," Review of Accounting Studies, Springer, vol. 25(4), pages 1301-1343, December.
  66. Dawson, Alexandra & Ginesti, Gianluca & Sciascia, Salvatore, 2020. "Family-related antecedents of business legality: An empirical investigation among Italian family owned SMEs," Journal of Family Business Strategy, Elsevier, vol. 11(1).
  67. Leventis, Stergios & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024. "Informal institutions in accounting research: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
  68. Deng, Jiapin & Liu, Qiao & Yan, Se, 2025. "Fostering social capital: The long-term effects of Protestant activities on corporate tax avoidance in modern China," Journal of Economic Behavior & Organization, Elsevier, vol. 234(C).
  69. Kelvin K. F. Law & Lillian F. Mills, 2017. "Military experience and corporate tax avoidance," Review of Accounting Studies, Springer, vol. 22(1), pages 141-184, March.
  70. Yu Chen & Xiaoyan Chu & Jung Chul Park & Jared S. Soileau, 2022. "CEO religious university affiliation and financial reporting quality," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 417-468, March.
  71. Zolotoy, Leon & O'Sullivan, Don & Chen, Yangyang, 2019. "Local religious norms, corporate social responsibility, and firm value," Journal of Banking & Finance, Elsevier, vol. 100(C), pages 218-233.
  72. Chen, Yangyang & Murgulov, Zoltan & Rhee, S. Ghon & Veeraraghavan, Madhu, 2016. "Religious beliefs and local government financing, investment, and cash holding decisions," Journal of Empirical Finance, Elsevier, vol. 38(PA), pages 258-271.
  73. Contreras, Harold & Korczak, Adriana & Korczak, Piotr, 2023. "Religion and insider trading profits," Journal of Banking & Finance, Elsevier, vol. 149(C).
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