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The role of corporate board and auditors in tax planning : evidence from Italy
Iazzi, Antonio; Vacca, Andrea; Maizza, Amedeo; … - In: Management research review 46 (2023) 3, pp. 321-339
Persistent link: https://www.econbiz.de/10014313669
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Corporate governance, auditing, and reporting distortions
Ramanan, Ram N. V. - In: Journal of accounting, auditing & finance 29 (2014) 3, pp. 306-339
Persistent link: https://www.econbiz.de/10010383838
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Board networks and audit quality
Kim, Youngbin; Lim, Jaeseong; Qin, Juan - In: The journal of corporate accounting & finance 33 (2022) 3, pp. 140-148
Persistent link: https://www.econbiz.de/10013332495
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A comparison of corporate governance and tax avoidance of UK and Japanese firms
Salhi, Bassem; Jabr, Jabr Al; Jarboui, Anis - In: Comparative economic research : Central and Eastern Europe 23 (2020) 3, pp. 111-132
The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the...
Persistent link: https://www.econbiz.de/10012419206
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An analysis of the board of directors network relations regarding determination of their tax policies planning
Taghizadeh, Reza; Rezaei, GholamReza; Maharluie, … - In: Iranian journal of finance 7 (2023) 2, pp. 48-67
Persistent link: https://www.econbiz.de/10014249514
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Females on the board of directors and corporate tax aggressiveness in Indonesia : an empirical analysis
Herawati, Nurul; Rahmawati; Indudewi, Dian; Wardani, … - In: International journal of governance and financial … 1 (2021) 2, pp. 105-119
Persistent link: https://www.econbiz.de/10012598678
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Determinants of director board and auditor board composition : evidence from Japan
Saito, Takuji - In: Public policy review 11 (2015) 3, pp. 395-410
Persistent link: https://www.econbiz.de/10011312184
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Board structure and audit committee monitoring : effects of audit committee monitoring incentives and board entrenchment on audit fees
Karim, Khondkar; Robin, Ashok J.; Suh, SangHyun - In: Journal of accounting, auditing & finance 31 (2016) 2, pp. 249-276
Persistent link: https://www.econbiz.de/10011458648
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Corporate governance and financial authority sanctions
Smaili, Nadia; Sinclair-Desgagné, Bernard - In: International journal of managerial and financial accounting 6 (2014) 1, pp. 27-48
Persistent link: https://www.econbiz.de/10010399204
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Professionals inside the board room : accounting expertise of directors and dividend policy
Qiao, Zheng; Chen, Ken Y.; Hung, Shengmin - In: Applied economics 50 (2018) 56, pp. 6100-6111
Persistent link: https://www.econbiz.de/10012063395