...Manon Deslandes; Anne Fortin; Suzanne Landry Purpose This study aims to analyze the relationship between a company’s use of aggressive tax planning and several audit committee members’ characteristics, namely, independence, expertise, diligence and gender diversity. Design/methodology/approach...

... be on the committee. The code prescribes that directors of the committee should diligently fulfil their duty in the light of the best interest of the company and the general body of shareholders. China's Corporation Law (revised in 2005) also emphasizes that the directors should fulfil their duty of diligence...