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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2022-12-01
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| Series: | Cogent Economics & Finance |
| Subjects: | |
| Online Access: | http://dx.doi.org/10.1080/23322039.2021.2023263 |
| _version_ | 1818753215318982656 |
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| author | Van Cuong Dang Quang Khai Nguyen |
| author_facet | Van Cuong Dang Quang Khai Nguyen |
| author_sort | Van Cuong Dang |
| collection | DOAJ |
| description | 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 empirical results show how the characteristics of the audit committee affect tax avoidance differently. Specifically, we find that the size of the audit committee has a positive correlation to tax avoidance, while the proportion of female members, financial and accounting experts of the audit committee can constrain tax avoidance behaviors. Our finding provides some important implications for listed firms to enhance the role of the audit committee in constraining tax avoidance behavior. |
| first_indexed | 2024-12-18T05:03:49Z |
| format | Article |
| id | doaj.art-d9034ad78fb644f187ab67ccf0802512 |
| institution | Directory Open Access Journal |
| issn | 2332-2039 |
| language | English |
| last_indexed | 2024-12-18T05:03:49Z |
| publishDate | 2022-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Economics & Finance |
| spelling | doaj.art-d9034ad78fb644f187ab67ccf08025122022-12-21T21:20:04ZengTaylor & Francis GroupCogent Economics & Finance2332-20392022-12-0110110.1080/23322039.2021.20232632023263Audit committee characteristics and tax avoidance: Evidence from an emerging economyVan Cuong Dang0Quang Khai Nguyen1University of Economics Ho Chi Minh CityUniversity of Economics Ho Chi Minh CityThis 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 empirical results show how the characteristics of the audit committee affect tax avoidance differently. Specifically, we find that the size of the audit committee has a positive correlation to tax avoidance, while the proportion of female members, financial and accounting experts of the audit committee can constrain tax avoidance behaviors. Our finding provides some important implications for listed firms to enhance the role of the audit committee in constraining tax avoidance behavior.http://dx.doi.org/10.1080/23322039.2021.2023263audit committee sizeaudit committee independencegenderfinancial expertstax avoidance |
| spellingShingle | Van Cuong Dang Quang Khai Nguyen Audit committee characteristics and tax avoidance: Evidence from an emerging economy Cogent Economics & Finance audit committee size audit committee independence gender financial experts tax avoidance |
| title | Audit committee characteristics and tax avoidance: Evidence from an emerging economy |
| title_full | Audit committee characteristics and tax avoidance: Evidence from an emerging economy |
| title_fullStr | Audit committee characteristics and tax avoidance: Evidence from an emerging economy |
| title_full_unstemmed | Audit committee characteristics and tax avoidance: Evidence from an emerging economy |
| title_short | Audit committee characteristics and tax avoidance: Evidence from an emerging economy |
| title_sort | audit committee characteristics and tax avoidance evidence from an emerging economy |
| topic | audit committee size audit committee independence gender financial experts tax avoidance |
| url | http://dx.doi.org/10.1080/23322039.2021.2023263 |
| work_keys_str_mv | AT vancuongdang auditcommitteecharacteristicsandtaxavoidanceevidencefromanemergingeconomy AT quangkhainguyen auditcommitteecharacteristicsandtaxavoidanceevidencefromanemergingeconomy |