Employees' behavior and corporate social responsibility (CSR) can affect firms' profitability
and increase the corporate economic burden. This current research endeavors to explore …

This paper provides a comprehensive systematic literature review (SLR) of existing
international accounting and finance research on the structure, characteristics, and diversity …

Tax payments stimulate business enterprises to choose tax management through tax
avoidance activities, which is the legal practice to reduce the amount of tax payable. In …

We show that firms with higher levels of organizational capital (OC) exhibit higher levels of
tax avoidance and that shareholders view tax avoidance of high OC firms as value …

Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax
rules to violation of tax laws. In this paper, we endeavor to synthesize the major findings of …

Purpose Adopting agency theory, the purpose of this study is to explore the impact of
ownership structure and board of directors' composition on the extent of tax avoidance …

Past evidence generally suggests that the presence of female directors on corporate boards
tends to improve earnings quality due to these directors' superior monitoring abilities …

In this article, we review recent literature (79 articles) on the impact of corporate governance
on corporate tax avoidance. Applying a stakeholder-oriented view, we find that various …

This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

The effectiveness of the presence of financial expertise on the audit committee (AC) in
reducing earnings management has been the subject of many previous studies with mixed …