... This paper is an empirical research using archival data from 289 Canadian listed companies for the 2011-2015 period. Findings The authors find that measures of expertise and diligence are significantly related to tax aggressiveness. Financial expertise and tenure on the audit committee play an important...

..., 2014), the concept of tax risk becomes central to the question of how debtholders react on corporate tax avoidance. There is an ongoing debate in the literature over the terms “tax avoidance,” “tax aggressiveness” and “tax risk.” Tax avoidance, in the broadest sense, may be defined as “anything...