Audit committee characteristics and tax avoidance: Evidence from an emerging economy

Audit committee characteristics and tax avoidance: Evidence from an emerging economy

This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010–2019. By using the FEM and SGMM estimation for panel data, the e...

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Bibliographic Details
Main Authors: Van Cuong Dang, Quang Khai Nguyen
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Economics & Finance
Subjects:
audit committee size
audit committee independence
gender
financial experts
tax avoidance
Online Access:http://dx.doi.org/10.1080/23322039.2021.2023263

Internet

http://dx.doi.org/10.1080/23322039.2021.2023263

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