Purpose This study aims to investigate the direct and indirect relationship between board
characteristics and corporate tax avoidance using the environmental, social and governance …

Purpose This study aims to investigate the relationship between chief executive officer
(CEO) power and the level of tax avoidance of Tunisian listed companies. It also examines …

Purpose This study examines the role of corporate governance on corporate tax avoidance
from the developing country perspective of Malaysia. Design/methodology/approach A …

Purpose The purpose of this paper is to study how CEO power impact corporate tax
avoidance. In particular, this paper aims to empirically examine the moderating impact of …

Objective: This study aims to examine how the characteristics of the Chief Executive Officer
(CEO) impact the performance of firms. Method: Specifically, the study focuses on the …

This study examines the role of auditors and monitoring banks in the tax aggressiveness of
private firms. We use a unique data set of private small and medium‐sized entities (SMEs) in …

Purpose This paper aims to examine the effect of contractual factors and noncontractual
factors on tax avoidance (TA). Design/methodology/approach The sample comprises 400 …

This paper examines the influence of CEO duality on bank tax avoidance and whether the
board-level risk committee moderates the relationship. Moreover, we examine whether two …

We explore the association between tax avoidance, CEO characteristics, and corporate
social responsibility based on environmental, social, and corporate governance (ESG) …

This study aimed to empirically analyze the relationship between corporate reporting, both
mandatory (financial reporting) and voluntary (Corporate Social Responsibility (CSR) …