Huseynov, Fariz; Klamm, Bonnie K. - In: Journal of Corporate Finance 18 (2012) 4, pp. 804-827
This study examines the effect of three measures of corporate social responsibility (CSR) — corporate governance, community and diversity on tax avoidance in firms that use auditor‐provided tax services. This is one of the first studies, to our knowledge, to empirically relate tax avoidance,...