Zagazig University Digital Repository
Home
Thesis & Publications
All Contents
Publications
Thesis
Graduation Projects
Research Area
Research Area Reports
Search by Research Area
Universities Thesis
ACADEMIC Links
ACADEMIC RESEARCH
Zagazig University Authors
Africa Research Statistics
Google Scholar
Research Gate
Researcher ID
CrossRef
Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics
Faculty
Commerce
Year:
2024
Type of Publication:
ZU Hosted
Pages:
Authors:
Ahmed Attia Ali Attia Sarhaan
Staff Zu Site
Abstract In Staff Site
Journal:
Journal of International Accounting, Auditing and Taxation Elsevier
Volume:
Keywords :
Corruption prevention practices , , avoidance: , moderating effect
Abstract:
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.
Author Related Publications
Ahmed Attia Ali Attia Sarhaan, "Corporate boards, shareholding structures and voluntary disclosure in emerging MENA economies", Journal of Accounting in Emerging Economies, 2019
More
Ahmed Attia Ali Attia Sarhaan, "Firm- and country-level antecedents of corporate governance compliance and disclosure in MENA countries", Managerial Auditing Journal, 2018
More
Ahmed Attia Ali Attia Sarhaan, "Firm- and country-level antecedents of corporate governance compliance and disclosure in MENA countries", Managerial Auditing Journal, 2018
More
Ahmed Attia Ali Attia Sarhaan, "The influence of corporate governance and shareholding structure on corporate social responsibility: The key role of executive compensation", John Wiley & Sons, 2022
More
Ahmed Attia Ali Attia Sarhaan, "Cash holdings and corruption prevention commitment: Evidence from the UK", John Wiley & Sons, 2023
More
Department Related Publications
Mohammad Anwar Abdul Salam Fahad, "The effect of the degree of financial and operating leverage on systematic risk- An empirical study", كلية التجارة, 2016
More
Ahmed Attia Ali Attia Sarhaan, "Firm- and country-level antecedents of corporate governance compliance and disclosure in MENA countries", Managerial Auditing Journal, 2018
More
Ahmed Mohamed Ahmed Attya, "“Does the efficiency of corporate governance and intellectual capital affect a firm's financial distress? Evidence from Egypt”", Emerald, 2020
More
Ahmed Mohamed Shaker, "المتغيرات المنظمة لعلاقة الثقة الإدارية الزائدة بتعديلات القوائم المالية (منهج إمبريقي على الشركات المساهمة المصرية)", كلية التجارة - جامعة اسكندرية, 2020
More
Ayman Atwa Azazy Sliem, "قياس تأثير مدخل المراجعة المشتركة على العلاقة بين جودة الأرباح وتكلفة رأس المال (دراسة اختبارية).", كلية التجارة ـ جامعة عين شمس, 2021
More
جامعة المنصورة
جامعة الاسكندرية
جامعة القاهرة
جامعة سوهاج
جامعة الفيوم
جامعة بنها
جامعة دمياط
جامعة بورسعيد
جامعة حلوان
جامعة السويس
شراقوة
جامعة المنيا
جامعة دمنهور
جامعة المنوفية
جامعة أسوان
جامعة جنوب الوادى
جامعة قناة السويس
جامعة عين شمس
جامعة أسيوط
جامعة كفر الشيخ
جامعة السادات
جامعة طنطا
جامعة بنى سويف