Ahmed A. Sarhan , Mohamed H. Elmagrhi , Emad M. Elkhashen
{"title":"预防腐败的做法与避税：公司董事会特征的调节作用","authors":"Ahmed A. Sarhan , Mohamed H. Elmagrhi , Emad M. Elkhashen","doi":"10.1016/j.intaccaudtax.2024.100615","DOIUrl":null,"url":null,"abstract":"<div><p>This paper examines the impact of corruption prevention practices on tax avoidance from a neo-institutional theoretical perspective. Our study also contributes to the existing corruption and tax literature by considering the moderating effect of corporate board characteristics on the association between corruption prevention practices and tax avoidance. Based on a sample of FTSE 350 United Kingdom (UK) listed firms, our findings illustrate that a firm’s commitment to good anti-corruption practices is linked with lower tax avoidance. Furthermore, corporate board characteristics complement anti-corruption practices in minimizing corporate tax avoidance. Our findings provide useful evidence to governments, regulators, and other stakeholders who aim to determine best business practices that could help in reducing the risk of corporate tax avoidance. In general, our findings are robust to alternative measures of tax avoidance and different types of multivariate regression methods, namely ordinary least squares, two-stage least squares and Tobit regression techniques.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":3.3000,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1061951824000211/pdfft?md5=6b7d4b084e299a146e4aca55fdbb7f83&pid=1-s2.0-S1061951824000211-main.pdf","citationCount":"0","resultStr":"{\"title\":\"Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics\",\"authors\":\"Ahmed A. Sarhan , Mohamed H. Elmagrhi , Emad M. Elkhashen\",\"doi\":\"10.1016/j.intaccaudtax.2024.100615\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>This paper examines the impact of corruption prevention practices on tax avoidance from a neo-institutional theoretical perspective. Our study also contributes to the existing corruption and tax literature by considering the moderating effect of corporate board characteristics on the association between corruption prevention practices and tax avoidance. Based on a sample of FTSE 350 United Kingdom (UK) listed firms, our findings illustrate that a firm’s commitment to good anti-corruption practices is linked with lower tax avoidance. Furthermore, corporate board characteristics complement anti-corruption practices in minimizing corporate tax avoidance. Our findings provide useful evidence to governments, regulators, and other stakeholders who aim to determine best business practices that could help in reducing the risk of corporate tax avoidance. In general, our findings are robust to alternative measures of tax avoidance and different types of multivariate regression methods, namely ordinary least squares, two-stage least squares and Tobit regression techniques.</p></div>\",\"PeriodicalId\":53221,\"journal\":{\"name\":\"Journal of International Accounting Auditing and Taxation\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.3000,\"publicationDate\":\"2024-03-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://www.sciencedirect.com/science/article/pii/S1061951824000211/pdfft?md5=6b7d4b084e299a146e4aca55fdbb7f83&pid=1-s2.0-S1061951824000211-main.pdf\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of International Accounting Auditing and Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1061951824000211\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of International Accounting Auditing and Taxation","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1061951824000211","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics
This paper examines the impact of corruption prevention practices on tax avoidance from a neo-institutional theoretical perspective. Our study also contributes to the existing corruption and tax literature by considering the moderating effect of corporate board characteristics on the association between corruption prevention practices and tax avoidance. Based on a sample of FTSE 350 United Kingdom (UK) listed firms, our findings illustrate that a firm’s commitment to good anti-corruption practices is linked with lower tax avoidance. Furthermore, corporate board characteristics complement anti-corruption practices in minimizing corporate tax avoidance. Our findings provide useful evidence to governments, regulators, and other stakeholders who aim to determine best business practices that could help in reducing the risk of corporate tax avoidance. In general, our findings are robust to alternative measures of tax avoidance and different types of multivariate regression methods, namely ordinary least squares, two-stage least squares and Tobit regression techniques.
期刊介绍：
The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
