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Does audit committee chair expertise combat tax avoidance in emerging markets? Direct and indirect investigation

Saeed Rabea Baatwah, Mahfoudh Hussein Mgammal, Muneer Rajab Aomrah

International Journal of Accounting and Information Management (2025) 33 (4): 716–740.

https://doi.org/10.1108/IJAIM-09-2024-0342

Published: 04 April 2025

...Saeed Rabea Baatwah; Mahfoudh Hussein Mgammal; Muneer Rajab Aomrah Purpose This study aims to investigate whether an audit committee chair with accounting expertise affects tax avoidance, and how real earnings management mediates this effect. Design/methodology/approach Using data from...

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Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance

Saeed Rabea Baatwah, Khaled Hussainey

International Journal of Accounting and Information Management (2024) 32 (3): 447–474.

https://doi.org/10.1108/IJAIM-04-2023-0086

Published: 25 January 2024

...Saeed Rabea Baatwah; Khaled Hussainey Purpose This study aims to examine how new regulation changes for the auditor’s report, so-called key audit matters (KAMs), influence tax avoidance. Design/methodology/approach This study uses data from firms listed on the Omani capital market over...

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The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies

Haijing Liu, Hyun-Ah Lee

International Journal of Accounting and Information Management (2019) 27 (4): 632–652.

https://doi.org/10.1108/IJAIM-08-2018-0095

Published: 07 October 2019

...Haijing Liu; Hyun-Ah Lee Purpose This paper aims to verify the effect of corporate social responsibility (CSR) on Chinese listed firms’ earnings management and tax avoidance. Specifically, this study investigates whether government-guided CSR implementation indeed drives firms to behave...

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Does audit committee chair expertise combat tax avoidance in emerging markets? Direct and indirect investigation

Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance

The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies

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Does audit committee chair expertise combat tax avoidance in emerging markets? Direct and indirect investigation

Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance

The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies

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