Purpose: Given the interest in better understanding the economic effects of political connections and political corruption on auditor behavior, this paper aims to review empirical studies in the accounting and finance domain dealing with these topics. Design/methodology/approach: Keywords used...

Purpose: This paper aims to examine the association between political connections and tax evasion and test whether corruption level affects this relationship. Design/methodology/approach: Tax evasion measure is based on Schneider et al. (2010), while country’s political connection trend is...

Purpose This paper aims to review the empirical literature dealing with the association between family firms and tax avoidance. Design/methodology/approach Empirical papers are collected based on electronic searches in several editorial sources (e.g. Elsevier, Emerald, Meridian Allenpress,...

Purpose: The purpose of this paper is to examine the association between political connections and tax avoidance in Islamic banking industry and to test whether joint audit affects this relationship. Design/methodology/approach: Tax avoidance is measured using effective tax rate while political...

Purpose: The purpose of this paper is to examine the association between audit report lag (ARL) and tax avoidance and test whether external auditor type affects this relationship. Design/methodology/approach: ARL is measured as the number of days from fiscal year-end to the date of the...

Purpose This paper aims to examine the relationship between the level of sustainability and tax evasion and test whether the level of corruption moderates such a relationship. Design/methodology/approach The sample consists of 65 developed and developing countries. Tax evasion is measured using...