... of corporate tax avoidance. Moreover, the negative association between board gender diversity and tax avoidance is strengthened by female representation on the audit committee. Additional analysis confirms that these findings are contingent on the presence of at least two female directors on the board, which...

...Seksak Jumreornvong; Sirimon Treepong karuna; Shenghui Tong; Pornsit Jiraporn Purpose This paper aims to explore the effect of economic policy uncertainty (EPU) on board gender diversity. Prior research shows that female directors play a beneficial role. The advantage of board gender diversity...