The Moderating Effect of Non-audit Services Fee on Aggressive Tax Planning: Empirical Evidence From Malaysian Listed Companies
Author
Abstract
Suggested Citation
DOI: 10.5430/ijfr.v12n3p240
Download full text from publisher
References listed on IDEAS
- Fazliza Mohd Kasim & Natrah Saad, 2019. "Determinants of Corporate Tax Avoidance Strategies among Multinational Corporations in Malaysia," International Journal of Public Policy and Administration Research, Conscientia Beam, vol. 6(2), pages 74-81.
- Adhikari, Ajay & Derashid, Chek & Zhang, Hao, 2006. "Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia," Journal of Accounting and Public Policy, Elsevier, vol. 25(5), pages 574-595.
- Minnick, Kristina & Noga, Tracy, 2010. "Do corporate governance characteristics influence tax management?," Journal of Corporate Finance, Elsevier, vol. 16(5), pages 703-718, December.
- Stamatopoulos, Ioannis & Hadjidema, Stamatina & Eleftheriou, Konstantinos, 2016. "Explaining Corporate Effective Tax Rates Before and During the Financial Crisis: Evidence from Greece," MPRA Paper 73787, University Library of Munich, Germany.
- Fazliza Mohd Kasim & Natrah Saad, 2019. "Determinants of Corporate Tax Avoidance Strategies among Multinational Corporations in Malaysia," International Journal of Public Policy and Administration Research, Conscientia Beam, vol. 6(2), pages 74-81.
- Johl, Shireenjit & Subramaniam, Nava & Mat Zain, Mazlina, 2012. "Audit Committee and CEO Ethnicity and Audit fees: Some Malaysian evidence," The International Journal of Accounting, Elsevier, vol. 47(3), pages 302-332.
- Issam Laguir & Jamal Elbaz & Lamia Laguir, 2015. "Empirical evidence on SMEs' tax management," Applied Economics Letters, Taylor & Francis Journals, vol. 22(14), pages 1133-1137, September.
- Effiezal Aswadi Abdul Wahab & Akmalia M. Ariff & Marziana Madah Marzuki & Zuraidah Mohd Sanusi, 2017. "Political connections, corporate governance, and tax aggressiveness in Malaysia," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 25(3), pages 424-451, September.
- Michael Dobler, 2014. "Auditor-provided non-audit services in listed and private family firms," Managerial Auditing Journal, Emerald Group Publishing, vol. 29(5), pages 427-454, May.
- Alhassan Musah, 2017. "Determinants of Audit fees in a Developing Economy: Evidence from Ghana," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(11), pages 716-730, November.
- Georgeta Vintilă & Ştefan Cristian Gherghina & Radu Alin Păunescu, 2018. "Study of Effective Corporate Tax Rate and Its Influential Factors: Empirical Evidence from Emerging European Markets," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 54(3), pages 571-590, February.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- García-Meca, Emma & Ramón-Llorens, Maria-Camino & Martínez-Ferrero, Jennifer, 2021. "Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees," Journal of Business Research, Elsevier, vol. 129(C), pages 223-235.
- Kovermann, Jost & Velte, Patrick, 2019. "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
- Elena Fernández-Rodríguez & Roberto García-Fernández & Antonio Martínez-Arias, 2019. "Influence of Ownership Structure on the Determinants of Effective Tax Rates of Spanish Companies," Sustainability, MDPI, vol. 11(5), pages 1-19, March.
- Salihu, Ibrahim Aramide & Annuar, Hairul Azlan & Sheikh Obid, Siti Normala, 2015. "Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 138-147.
- Khaw, Karren Lee-Hwei & Zainudin, Rozaimah & Rashid, Rasidah Mohd, 2019. "Cost of debt financing: Does political connection matter?," Emerging Markets Review, Elsevier, vol. 41(C).
- Wang, Litan & You, Kefei, 2022. "The impact of political connections on corporate tax burden: Evidence from the Chinese market," Finance Research Letters, Elsevier, vol. 47(PB).
- Lu, Yun & Ntim, Collins G. & Zhang, Qingjing & Li, Pingli, 2022. "Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda," International Review of Financial Analysis, Elsevier, vol. 84(C).
- Girardone, Claudia & Kokas, Sotirios & Wood, Geoffrey, 2021. "Diversity and women in finance: Challenges and future perspectives," Journal of Corporate Finance, Elsevier, vol. 71(C).
- Yousaf, Umair Bin & Ullah, Irfan & Jiang, Junchen & Wang, Man, 2022. "The role of board capital in driving green innovation: Evidence from China," Journal of Behavioral and Experimental Finance, Elsevier, vol. 35(C).
- Peter, Zachariah & Kabir Hamid, Tahir & Ibrahim, Mohammed, 2020. "Board Attributes And Tax Planning Of Listed Non-Financial Companies In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(1), pages 130-146, March.
- Tang, Xuesong & Lin, Yan & Peng, Qing & Du, Jun & Chan, Kam C., 2016. "Politically connected directors and firm value: Evidence from forced resignations in China," The North American Journal of Economics and Finance, Elsevier, vol. 37(C), pages 148-167.
- Zhang, Cui, 2017. "Political connections and corporate environmental responsibility: Adopting or escaping?," Energy Economics, Elsevier, vol. 68(C), pages 539-547.
- Tao Zeng, 2016. "Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value," Accounting Perspectives, John Wiley & Sons, vol. 15(1), pages 7-30, March.
- Zengji Song & Abraham Nahm & Zongyi Zhang, 2015. "The value of partial state ownership in publicly listed private sector enterprises: evidence from China," Post-Communist Economies, Taylor & Francis Journals, vol. 27(3), pages 336-353, September.
- Shams, Syed & Bose, Sudipta & Gunasekarage, Abeyratna, 2022. "Does corporate tax avoidance promote managerial empire building?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
- Fang Fang & Tingbo Duan & Kun Li, 2022. "Political Connections, Ownership and Within-Firm Pay Gap," Sustainability, MDPI, vol. 14(14), pages 1-20, July.
- Wang, Xu & Deng, Shengliang & Alon, Ilan, 2021. "Women executives and financing pecking order of GEM-listed companies: Moderating roles of social capital and regional institutional environment," Journal of Business Research, Elsevier, vol. 136(C), pages 466-478.
- Deng, Yuping & Wu, Yanrui & Xu, Helian, 2019. "Political turnover and firm pollution discharges: An empirical study," China Economic Review, Elsevier, vol. 58(C).
- Sheng‐Fu Wu & Chung‐Yi Fang & Wei Chen, 2020. "Corporate governance and stock price crash risk: Evidence from Taiwan," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 41(7), pages 1312-1326, October.
- Lazar Sebastian, 2015. "Tax Payments Determinants In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 749-756, July.
More about this item
Keywords
aggressive tax planning; Malaysia; ACE market; size; ethnicity; financial distress; non-audit services fee;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jfr:ijfr11:v:12:y:2021:i:3:p:240-250. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gina Perry (email available below). General contact details of provider: http://ijfr.sciedupress.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.