The effect of board of director composition on corporate tax aggressiveness
Tài liệu tham khảo
American Institute of Certified Public Accountants (AICPA), 1987. National Commission on Fraudulent Reporting, Report of the National Commission on Fraudulent Financial Reporting, AICPA, New York, NY.
Andreoni, 1998, Tax compliance, Journal of Economic Literature, 36, 818
Armstrong, C.S., Blouin, J.L., Larcker, D.F., 2010. The Incentives for Tax Planning, Working Paper, SSRN. <http://ssrn.com/abstract=1416422>.
Australian Tax Office (ATO), 2005. Updated Compliance Program 2005-06, ATO, Canberra, ACT.
ATO, 2006. Large Business and Tax Compliance, ATO, Canberra, ACT.
Beasley, 1996, An empirical analysis of the relation between the board of director composition and financial statement fraud, The Accounting Review, 71, 443
Braithwaite, 2005
Chen, 2005, Internal control vs. external manipulation: a model of corporate income tax evasion, RAND Journal of Economics, 36, 151
Chen, 2010, Are family firms more tax aggressive than non-family firms?, Journal of Financial Economics, 95, 41, 10.1016/j.jfineco.2009.02.003
Christensen, 2004, The social irresponsibility of corporate tax avoidance: taking CSR to the bottom line, Development, 47, 37, 10.1057/palgrave.development.1100066
Crocker, 2005, Corporate tax evasion with agency costs, Journal of Public Economics, 89, 1593, 10.1016/j.jpubeco.2004.08.003
DeAngelo, 1994, Accounting choice in troubled companies, Journal of Accounting and Economics, 17, 113, 10.1016/0165-4101(94)90007-8
Deegan, 2002, Introduction: the legitimatising effect of social and environmental disclosures – a theoretical foundation, Accounting, Auditing and Accountability, 15, 282, 10.1108/09513570210435852
Desai, 2006, Corporate tax avoidance and high-powered incentives, Journal of Financial Economics, 79, 145, 10.1016/j.jfineco.2005.02.002
Dyreng, 2008, Long-run corporate tax avoidance, The Accounting Review, 83, 61, 10.2308/accr.2008.83.1.61
Erle, 2008, Tax risk management and board responsibility, 205
Fama, 1980, Agency problem and the theory of the firm, Journal of Political Economy, 88, 288, 10.1086/260866
Fama, 1983, Separation of ownership and control, Journal of Law and Economics, 26, 301, 10.1086/467037
Freise, 2008, Taxation and corporate governance – the state of the art, 357
Gerety, 1997, The causes and consequences of accounting fraud, Managerial and Decision Economics, 18, 587, 10.1002/(SICI)1099-1468(199711/12)18:7/8<587::AID-MDE855>3.0.CO;2-R
Gilders, 2004
Graham, 2006, Tax shelters and corporate debt policy, Journal of Financial Economics, 81, 563, 10.1016/j.jfineco.2005.09.002
Gray, 1995, Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure, Accounting, Auditing and Accountability Journal, 8, 47, 10.1108/09513579510146996
Green, 1994
Gupta, 1997, Determinants of the variability on corporate effective tax rates: evidence from longitudinal data, Journal of Accounting and Public Policy, 16, 1, 10.1016/S0278-4254(96)00055-5
Hair, 2006
Hanlon, 2009, What does tax aggressiveness signal? Evidence from stock price reactions to news about tax aggressiveness, Journal of Public Economics, 93, 126, 10.1016/j.jpubeco.2008.09.004
Hartnett, 2008, The link between taxation and corporate governance, 3
Hermalin, 1988, The determinants of board composition, The Rand Journal of Economics, 19, 589, 10.2307/2555459
Her Majesty’s Revenue and Customs (HMRC), 2006. Tax on the Boardroom Agenda: The Views of Business, HMRC, London, UK.
Ibrahim, 2003, Board members in the service industry: an empirical examination of the relationship between corporate social responsibility orientation and director type, Journal of Business Ethics, 47, 393, 10.1023/A:1027334524775
Henderson Global Investors, 2005
Jensen, 1993, The modern industrial revolution, exit, and the failure of internal control systems, Journal of Finance, 48, 831, 10.2307/2329018
Jensen, 1976, Theory of the firm: managerial behavior, agency costs and ownership structure, Journal of Financial Economics, 3, 305, 10.1016/0304-405X(76)90026-X
Kaplan, 1990, Outside directorships and corporate performance, Journal of Financial Economics, 27, 389, 10.1016/0304-405X(90)90061-4
KPMG, 2005. Tax in the Boardroom, KPMG, London, UK.
Landolf, 2006, Tax and corporate responsibility, International Tax Review, 29, 6
Loebbecke, 1989, Auditors’ experience with material irregularities: frequency, nature, and detectability, Auditing: A Journal of Practice and Theory, 9, 1
Mace, 1986
Maddala, 1991, A perspective on the use of limited-dependent and qualitative variables models in accounting research, The Accounting Review, 66, 788
Mills, 1998, Investments in tax planning, Journal of the American Tax Association, 20, 1, 10.2308/jata.2001.23.1.1
Morck, 1988, Management ownership and market valuation: an empirical analysis, Journal of Financial Economics, 20, 293, 10.1016/0304-405X(88)90048-7
Neter, 1996
Parliament of Australia, 2006. Parliamentary Joint Committee on Corporations and Financial Services, Corporate Responsibility: Managing Risk and Creating Value. Senate Printing Unit, Canberra, ACT.
Pearce, 1991, The relative power of CEOs and boards of directors: associations with corporate performance, Strategic Management Journal, 12, 135, 10.1002/smj.4250120205
Phillips, 2003, Corporate tax planning effectiveness: the role of compensation-based incentives, The Accounting Review, 78, 847, 10.2308/accr.2003.78.3.847
Ramsay, 1999, Directors’ duties in Australia: recent developments and enforcement issues, Company, Financial and Insolvency Law Review, 3, 260
Rego, 2003, Tax-avoidance activities of US multinational corporations, Contemporary Accounting Research, 20, 805, 10.1506/VANN-B7UB-GMFA-9E6W
Richardson, 2007, Determinants of the variability in corporate effective tax rates and tax reform: evidence from Australia, Journal of Accounting and Public Policy, 26, 689, 10.1016/j.jaccpubpol.2007.10.003
Roberts, 1992, Determinants of corporate social responsibility disclosure: an application of stakeholder theory, Accounting Organizations and Society, 17, 595, 10.1016/0361-3682(92)90015-K
Robinson, 2010, Performance measurement of corporate tax departments, The Accounting Review, 85, 1035, 10.2308/accr.2010.85.3.1035
Rose, 2007, Corporate directors and social responsibility: ethics versus shareholder value, Journal of Business Ethics, 73, 319, 10.1007/s10551-006-9209-z
Scholes, 2005
Schön, 2008, Tax and corporate governance: a legal approach, 31
Shleifer, 1986, Large shareholders and corporate control, Journal of Political Economy, 95, 461, 10.1086/261385
Slemrod, 2004, The economics of corporate tax selfishness, National Tax Journal, 57, 877, 10.17310/ntj.2004.4.06
Slemrod, 2007, Cheating ourselves: the economics of tax evasion, Journal of Economic Perspectives, 21, 25, 10.1257/jep.21.1.25
Stickney, 1982, Effective corporate tax rates: the effect of size, capital intensity, leverage, and other factors, Journal of Accounting and Public Policy, 1, 125, 10.1016/S0278-4254(82)80004-5
Uzun, 2004, Board composition and corporate fraud, Financial Analysts Journal, 60, 33, 10.2469/faj.v60.n3.2619
Waller, 2009, Corporate social responsibility disclosure of advertising agencies: an exploratory analysis of six holding companies annual reports, Journal of Advertising, 38, 109, 10.2753/JOA0091-3367380107
White, 1980, Heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity, Econometrica, 48, 817, 10.2307/1912934
Williams, 2007
Williamson, 1984, Corporate governance, The Yale Law Journal, 93, 1197, 10.2307/796256
Yermack, 1996, Higher market valuation of companies with a small board of directors, Journal of Financial Economics, 40, 185, 10.1016/0304-405X(95)00844-5
Zahra, 1989, Boards of directors and corporate financial performance: A review and integrative model, Journal of Management, 15, 291, 10.1177/014920638901500208
Zahra, 1988, The implications of board of directors’ composition for corporate strategy and performance, International Journal of Management, 5, 261
Zimmerman, 1983, Taxes and firm size, Journal of Accounting and Economics, 5, 119, 10.1016/0165-4101(83)90008-3