The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness

The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness

This study aims to obtain empirical evidence regarding the effect of gender diversity on the board of commissioners, audit committees, and independent commissioners on tax aggressiveness, as well as the role of internal control as a moderating variable. The population is property, real estate, and b...

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Bibliografische gegevens
Hoofdauteurs: Nanik Sri Utaminingsih, Dini Kurniasih, Maylia Pramono Sari, Monica Rahardian Ary Helmina
Formaat: Artikel
Taal:English
Gepubliceerd in: Taylor & Francis Group 2022-12-01
Reeks:Cogent Business & Management
Onderwerpen:
Tax aggressiveness
board gender diversity
audit committee
independent commissioner
internal control
Online toegang:https://www.tandfonline.com/doi/10.1080/23311975.2022.2122333

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2022.2122333

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