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Tax avoidance: do board gender diversity and sustainability performance make a difference?

Author

Listed:
  • Anis Jarboui
  • Maali Kachouri Ben Saad
  • Rakia Riguen

Abstract

Purpose - This study aims to investigate whether board gender diversity and sustainability performance influence tax avoidance. Design/methodology/approach - The study is based on a sample consisting of 300 UK firms over the 2005-2017 period. This study is motivated by structural equations and system models that specify both a direct and an indirect link between board gender diversity and tax avoidance. Findings - The results show that the level of tax avoidance decrease when the level of women on the board increase. Therefore, we find that sustainability performance is generally associated with greater tax avoidance. In combination, the results suggest that board gender diversity and sustainability performance play a significant role in corporate tax avoidance. Practical implications - The findings may be of interest to the academic researchers, investors and regulators. For academic researchers, it is interested in discovering board gender diversity, sustainability performance and tax avoidance. For investors, the results show that the existence of female directors on the board reduces the tax avoidance. For regulators, the results advise the worldwide policy makers to give the importance of female roles to improve the engagement firms in sustainability reporting. Originality/value - This study extends the existing literature by examining the mediating effect of sustainability performance on the relationship between board gender and tax avoidance in the UK context.

Suggested Citation

  • Anis Jarboui & Maali Kachouri Ben Saad & Rakia Riguen, 2020. "Tax avoidance: do board gender diversity and sustainability performance make a difference?," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 27(4), pages 1389-1408, February.
    • Handle: RePEc:eme:jfcpps:jfc-09-2019-0122
    DOI: 10.1108/JFC-09-2019-0122
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    Citations

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    Cited by:

    1. Charl de Villiers & Jing Jia & Zhongtian Li, 2022. "Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4523-4568, December.
    2. Karima Lajnef & Kawther Dhifi, 2024. "Integrating Reporting Bridge, the Gap Between CSR Performance and Tax Avoidance Relationship? Insights from South Africa," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 41-59.
    3. Saif Ur Rehman & Yacoub Haider Hamdan, 2023. "Founding-Family Firms and CSR Performance in the Emerging Economy of India: A Socio-Emotional Wealth Perspective," Sustainability, MDPI, vol. 15(10), pages 1-24, May.

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