Tax Avoidance and the Implications of Weak Internal Controls

Citations

Cited by:

1. Chen, Hanwen & Yang, Daoguang & Zhang, Joseph H. & Zhou, Haiyan, 2020. "Internal controls, risk management, and cash holdings," Journal of Corporate Finance, Elsevier, vol. 64(C).
2. Yewei Wu & Bofu Zhang, 2022. "Can securities supervision reduce corporate tax avoidance?," PLOS ONE, Public Library of Science, vol. 17(7), pages 1-25, July.
3. Rosemary Kim & Jagdish Gangolly & S. S. Ravi & Daniel J. Rosenkrantz, 2020. "Formal Analysis of Segregation of Duties (SoD) in Accounting: A Computational Approach," Abacus, Accounting Foundation, University of Sydney, vol. 56(2), pages 165-212, June.
4. Ojala, Hannu & Malo, Pekka & Penttinen, Esko, 2023. "Private firms’ tax aggressiveness and lightweight pre-tax-audit interventions by the tax administration," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
5. Wei Cen & Naqiong Tong & Yushi Sun, 2017. "Tax avoidance and cost of debt: evidence from a natural experiment in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(5), pages 1517-1556, December.
6. 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.
7. Siglé, Maarten A. & Goslinga, Sjoerd & van der Hel, Lisette E.C.J.M. & Wilson, Ryan J., 2024. "Tax control and corporate VAT compliance: An empirical assessment of the moderating role of tax strategy," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 57(C).
8. Jiang, Wei & Zhang, Cheng & Si, Chengyu, 2022. "The real effect of mandatory CSR disclosure: Evidence of corporate tax avoidance," Technological Forecasting and Social Change, Elsevier, vol. 179(C).
9. Mahmud Hossain & Gerald J. Lobo & Santanu Mitra, 2023. "Firm-level political risk and corporate tax avoidance," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 295-327, January.
10. Wunhong Su & Liuzhen Zhang & Chao Ge & Shuai Chen, 2022. "Association between Internal Control and Sustainability: A Literature Review Based on the SOX Act Framework," Sustainability, MDPI, vol. 14(15), pages 1-30, August.
11. Devos, Erik & Ke, Yun & Snead, Kenneth & Zhou, Fuzhao, 2024. "Firm location and tax avoidance: Urban versus non-urban firms," Advances in accounting, Elsevier, vol. 67(C).
12. Xia Chen & Qiang Cheng & Travis Chow & Yanju Liu, 2021. "Corporate In‐house Tax Departments," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 443-482, March.
13. Jamel Eddine Mkadmi & Arem Say & Sana Saida, 2022. "The Impact of Internal Governance Mechanisms on Tax Risk in Developing Countries: An Empirical Analysis," International Journal of Economics and Financial Issues, Econjournals, vol. 12(5), pages 86-94, September.
14. Guo, Xingfang & Wei, Tao & Wang, Aiping & Hu, Haifeng, 2024. "Corporate governance effects of digital finance: Evidence from corporate tax avoidance in China," Research in International Business and Finance, Elsevier, vol. 72(PA).
15. 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.
16. 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.
17. Chii-Shyan Kuo, 2022. "Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 58(4), pages 1535-1572, May.
18. Sean T. McGuire & Stevanie S. Neuman & Sarah C. Rice, 2020. "Interim Effective Tax Rate Estimates and Internal Control Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 603-633, March.
19. Chen, Wanyi & Jin, Rong, 2023. "Does tax uncertainty affect firm innovation speed?," Technovation, Elsevier, vol. 125(C).
20. Beladi, Hamid & Chao, Chi Chur & Hu, May, 2018. "Does tax avoidance behavior affect bank loan contracts for Chinese listed firms?," International Review of Financial Analysis, Elsevier, vol. 58(C), pages 104-116.
21. Li, John, 2022. "The effect of employee satisfaction on effective corporate tax planning: Evidence from Glassdoor," Advances in accounting, Elsevier, vol. 57(C).
22. Wang, Fangjun & Xu, Luying & Zhang, Junrui & Shu, Wei, 2018. "Political connections, internal control and firm value: Evidence from China's anti-corruption campaign," Journal of Business Research, Elsevier, vol. 86(C), pages 53-67.
23. Fangjun Wang & Shuolei Xu & Junqin Sun & Charles P. Cullinan, 2020. "Corporate Tax Avoidance: A Literature Review And Research Agenda," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 793-811, September.
24. Jordan Schoenfeld, 2024. "Cyber risk and voluntary Service Organization Control (SOC) audits," Review of Accounting Studies, Springer, vol. 29(1), pages 580-620, March.
25. 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).
26. Andrew M. Bauer & Junxiong Fang & Jeffrey Pittman & Yinqi Zhang & Yuping Zhao, 2020. "How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1882-1913, September.
27. Zhang, Zili & Wang, Zeyu & Si, Yanwu & Li, Tianyang, 2023. "Administrative monopoly regulation and corporate tax avoidance - evidence from China," Finance Research Letters, Elsevier, vol. 58(PB).
28. Siti Nasuha Muhmad & Noor Emilina Mohd Nasir & Siti Nurain Muhmad & Norfadzilah Rashid, 2025. "The Interplay between Risk Management and Internal Control Towards Corporate Tax Aggressiveness," Information Management and Business Review, AMH International, vol. 17(1), pages 195-203.
29. Oliver Henk, 2020. "Internal control through the lens of institutional work: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 239-273, September.
30. 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.
31. Tang, Mengxuan & Hu, Yang & Hou, Yang (Greg) & Oxley, Les & Goodell, John W., 2025. "Fintech development, corporate tax avoidance and firm value," International Review of Financial Analysis, Elsevier, vol. 97(C).
32. Wen, Wen & Cui, Huijie & Ke, Yun, 2020. "Directors with foreign experience and corporate tax avoidance," Journal of Corporate Finance, Elsevier, vol. 62(C).
33. 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.
34. Siglé, Maarten A. & Goslinga, Sjoerd & Speklé, Roland F. & van der Hel, Lisette E.C.J.M., 2022. "The cooperative approach to corporate tax compliance: An empirical assessment," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
35. Mansoor Afzali & Timmy Thor, 2025. "Corporate culture and tax planning," Review of Quantitative Finance and Accounting, Springer, vol. 64(2), pages 861-898, February.
36. Tian, Haowen & Wang, Junkai & Wu, Sirui, 2024. "Beyond the target: The spillover effect of shareholder activism on corporate tax avoidance," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 96(C).