... Limited Licensed re-use rights only Female audit committee Tax avoidance COVID-19 Agency theory Institutional theory Resource dependency theory UK Tax avoidance is a pretty sensitive subject that is defined as the intentional behavior of firms engaging in various legal strategies...

... and fragmented ways. Corporate governance mechanisms Technological capability Agency theory Resource dependency theory Resource-based theory Firm performance European SMEs Hussain Muhammad can be contacted at: hussain.muhammad@aurak.ac.ae 01 02 2023 08 06 2023 02 04 2024...

... is grounded in an overarching theoretical framework encompassing both agency theory and resource dependency theory, which together provide a comprehensive lens through which to examine the relationship between board and audit committee effectiveness and firm performance. Agency theory, as proposed by Jensen...

... at: marian.chijoke-mgbame@dmu.ac.uk 09 05 2022 01 02 2023 04 04 2023 16 05 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only CEO attributes CEO turnover Firm performance Upper echelon theory Resource dependency theory...

... on performance is negative and significant for Irish and Spanish firms for the study period. In general, the board independence has a positive effect on the performance of Spanish firms for the complete study period and suggests consistency with the resource dependency theory. Research limitations...