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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Bibliographic Details
Main Authors: Nanik Sri Utaminingsih, Dini Kurniasih, Maylia Pramono Sari, Monica Rahardian Ary Helmina
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Business & Management
Subjects:
Tax aggressiveness
board gender diversity
audit committee
independent commissioner
internal control
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2122333

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