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Keywords: Corporate tax avoidance
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Journal Articles
Does audit quality moderate the integrated reporting quality‐corporate tax avoidance practices relationship? A cross-country analysis
Available to Purchase
Journal:
Corporate Governance
Corporate Governance 1–23.
Published: 27 November 2025
...Abdelhakim Ben Ali Purpose This study aims to explore the moderating effect of audit quality on the relationship between integrated reporting quality ( IRQ ) and corporate tax avoidance practices of European companies. Design/methodology/approach Using the feasible generalized least squares...
Journal Articles
Financial constraints, corporate tax avoidance and environmental, social and governance performance
Available to Purchase
Journal:
Corporate Governance
Corporate Governance (2024) 24 (7): 1525–1546.
Published: 02 May 2024
...Akmalia Mohamad Ariff; Khairul Anuar Kamarudin; Abdullahi Zaharadeen Musa; Noor Afzalina Mohamad Purpose This paper aims to investigate the relationship between corporate tax avoidance and environmental, social and governance (ESG) performance and the moderating effect of financial constraints...
