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Keywords: Corporate tax avoidance
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Journal Articles
Corporate social responsibility and tax avoidance: the case of French companies
Available to Purchase
Journal of Financial Reporting and Accounting (2022) 20 (3-4): 618–638.
Published: 08 July 2021
... and enhance monitoring to enforce social compliance and to be tax compliant. Originality/value This paper extends the existing literature by examining the effect of audit quality on the relationship between CSR performance and corporate tax avoidance. Audit quality is deemed to be an important governance...
