Please use this identifier to cite or link to this item:
https://hdl.handle.net/2440/79496
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Type: | Journal article |
Title: | The impact of board of director oversight characteristics on corporate tax aggressiveness: an empirical analysis |
Author: | Richardson, G. Taylor, G. Lanis, R. |
Citation: | Journal of Accounting and Public Policy, 2013; 32(3):68-88 |
Publisher: | Elsevier Inc. |
Issue Date: | 2013 |
ISSN: | 0278-4254 1873-2070 |
Statement of Responsibility: | Grant Richardson, Grantley Taylor and Roman Lanis |
Abstract: | This paper examines the impact of board of director oversight characteristics on corporate tax aggressiveness. Based on a 812 firm-year dataset of 203 publicly-listed Australian firms over the 2006-2009 period, our regression results show that if a firm has established an effective risk management system and internal controls, engages a big-4 auditor, its external auditor's services involve proportionally fewer non-audit services than audit services and the more independent is its internal audit committee, it is less likely to be tax aggressive. Our additional regression results also indicate that the interaction effect between board of director composition (i.e., a higher ratio of independent directors on the board) and the establishment of an effective risk management system and internal controls jointly reduce tax aggressiveness. © 2013 Elsevier Inc. |
Rights: | © 2013 Elsevier Inc. All rights reserved. |
DOI: | 10.1016/j.jaccpubpol.2013.02.004 |
Published version: | http://dx.doi.org/10.1016/j.jaccpubpol.2013.02.004 |
Appears in Collections: | Aurora harvest Business School publications |
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