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

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  • Van Cuong Dang
  • Quang Khai Nguyen

Abstract

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.

Suggested Citation

  • Van Cuong Dang & Quang Khai Nguyen, 2022. "Audit committee characteristics and tax avoidance: Evidence from an emerging economy," Cogent Economics & Finance, Taylor & Francis Journals, vol. 10(1), pages 2023263-202, December.
    • Handle: RePEc:taf:oaefxx:v:10:y:2022:i:1:p:2023263
    DOI: 10.1080/23322039.2021.2023263
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    Cited by:

    1. Ria Ria, 2023. "Determinant Factors of Corporate Governance on Company Performance: Mediating Role of Capital Structure," Sustainability, MDPI, vol. 15(3), pages 1-14, January.
    2. Hongfeng Sun & Meng Yang & Lidan Li & Chang Liu, 2023. "Corporate Charitable Donations, Earnings Performance and Tax Avoidance," Sustainability, MDPI, vol. 15(4), pages 1-21, February.
    3. Romlah Jaffar & Nor Asyiqin Abu & Mohamat Sabri Hassan & Mohd Mohid Rahmat, 2023. "Value Relevance of Board Attributes: The Mediating Role of Key Audit Matter," IJFS, MDPI, vol. 11(1), pages 1-21, February.
    4. Keke Bai & Farid Ullah & Muhammad Arif & Sahar Erfanian & Saima Urooge, 2023. "Stakeholder-Centered Corporate Governance and Corporate Sustainable Development: Evidence from CSR Practices in the Top Companies by Market Capitalization at Shanghai Stock Exchange of China," Sustainability, MDPI, vol. 15(4), pages 1-25, February.
    5. Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 113410, University Library of Munich, Germany.
    6. Lioara-Veronica Pasc & Camelia-Daniela Hategan, 2023. "Disclosure of Key Audit Matters: European Listed Companies’ Evidence on Related Parties Transactions," IJFS, MDPI, vol. 11(3), pages 1-12, June.
    7. Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 114235, University Library of Munich, Germany.
    8. Dyussembina, Saule & Park, Kunsu, 2024. "Book-tax differences, dividend payout, and firm value," International Review of Financial Analysis, Elsevier, vol. 91(C).

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