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Keywords: Corporate tax avoidance
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Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2025) 32 (1): 98–116.
Published: 21 May 2024
...Khairul Anuar Kamarudin; Wan Adibah Wan Ismail; Iman Harymawan; Akmalia Mohamad Ariff Purpose This study aims to examine the effect of audit firm tenure (AFT) on corporate tax avoidance (CTA) and the moderating effect of the COVID-19 pandemic. Design/methodology/approach The sample comprises...
