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Conference Paper/Proceeding/Abstract 549 views

Corruption prevention practices and tax avoidance

Ahmed A. Sarhan, Mohamed Elmagrhi Orcid Logo, Emad M. Elkhashen

British Accounting and Finance Association

Swansea University Author: Mohamed Elmagrhi Orcid Logo

Abstract

This paper examines the impact of corruption prevention practices on tax avoidance, from a neo-institutional theoretical perspective. Our study also contributes to the existing corruption and tax literature by considering the moderating effect of corporate board characteristics on the association be...

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Published in: British Accounting and Finance Association
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URI: https://cronfa.swan.ac.uk/Record/cronfa62458
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first_indexed 2023-01-27T09:43:22Z
last_indexed 2023-02-21T04:19:05Z
id cronfa62458
recordtype SURis
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spelling v2 62458 2023-01-27 Corruption prevention practices and tax avoidance 4def956b7e2d996ad0bfbfcb710b7ef6 0000-0003-3803-8496 Mohamed Elmagrhi Mohamed Elmagrhi true false 2023-01-27 BAF This paper examines the impact of corruption prevention practices on tax avoidance, from a neo-institutional theoretical perspective. Our study also contributes to the existing corruption and tax literature by considering the moderating effect of corporate board characteristics on the association between corruption prevention practices and tax avoidance. Based on a sample of FTSE 350 UK listed firms, our findings illustrate that firm’s commitment to good anti-corruption practices is linked with lower tax avoidance. Conference Paper/Proceeding/Abstract British Accounting and Finance Association 0 0 0 0001-01-01 COLLEGE NANME Accounting and Finance COLLEGE CODE BAF Swansea University Not Required 2023-07-11T13:39:16.7066078 2023-01-27T09:31:52.8309472 Faculty of Humanities and Social Sciences School of Management - Accounting and Finance Ahmed A. Sarhan 1 Mohamed Elmagrhi 0000-0003-3803-8496 2 Emad M. Elkhashen 3
title Corruption prevention practices and tax avoidance
spellingShingle Corruption prevention practices and tax avoidance
Mohamed Elmagrhi
title_short Corruption prevention practices and tax avoidance
title_full Corruption prevention practices and tax avoidance
title_fullStr Corruption prevention practices and tax avoidance
title_full_unstemmed Corruption prevention practices and tax avoidance
title_sort Corruption prevention practices and tax avoidance
author_id_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6
author_id_fullname_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6_***_Mohamed Elmagrhi
author Mohamed Elmagrhi
author2 Ahmed A. Sarhan
Mohamed Elmagrhi
Emad M. Elkhashen
format Conference Paper/Proceeding/Abstract
container_title British Accounting and Finance Association
institution Swansea University
college_str Faculty of Humanities and Social Sciences
hierarchytype
hierarchy_top_id facultyofhumanitiesandsocialsciences
hierarchy_top_title Faculty of Humanities and Social Sciences
hierarchy_parent_id facultyofhumanitiesandsocialsciences
hierarchy_parent_title Faculty of Humanities and Social Sciences
department_str School of Management - Accounting and Finance{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Accounting and Finance
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description This paper examines the impact of corruption prevention practices on tax avoidance, from a neo-institutional theoretical perspective. Our study also contributes to the existing corruption and tax literature by considering the moderating effect of corporate board characteristics on the association between corruption prevention practices and tax avoidance. Based on a sample of FTSE 350 UK listed firms, our findings illustrate that firm’s commitment to good anti-corruption practices is linked with lower tax avoidance.
published_date 0001-01-01T13:39:13Z
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score 11.017797

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