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Financial expertise and corporate tax avoidance

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  • Huichi Huang
  • Wei Zhang

Abstract

This study examines financial expert CEOs as one of the determinants of corporate tax avoidance. We conjecture that financial sophistication motivates CEOs to approach tax avoidance as an investment. We investigate the relationship between financial expert CEOs and tax avoidance both at the conditional mean and across tax avoidance distribution. Consistent with our conjecture, we find that financial expert CEOs are associated with a more aggressive tax avoidance policy. Further, our results indicate that the impact of financial expert CEOs results from a careful analysis of cost and benefit.

Suggested Citation

  • Huichi Huang & Wei Zhang, 2020. "Financial expertise and corporate tax avoidance," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 27(3), pages 312-326, May.
    • Handle: RePEc:taf:raaexx:v:27:y:2020:i:3:p:312-326
    DOI: 10.1080/16081625.2019.1566008
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    Cited by:

    1. Panagiotis Karavitis & Pantelis Kazakis & Tianyue Xu, 2022. "CFO Working Experience and Tax Avoidance," Working Papers 2022_14, Business School - Economics, University of Glasgow.
    2. Xinfeng Jiang & Jiayi Zhu & Ahsan Akbar & Ziyu Hou & Xiaolan Bao, 2022. "The dark side of executives' professional background: Evidence from Chinese firm's stock price crash risk," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(8), pages 3771-3784, December.

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