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Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics

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

Journal of International Accounting, Auditing and Taxation, Volume: 55

Swansea University Author: Mohamed Elmagrhi Orcid Logo

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DOI (Published version): 10.1016/j.intaccaudtax.2024.100615

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 bet...

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Published in: Journal of International Accounting, Auditing and Taxation
ISSN: 1061-9518
Published: Elsevier BV 2024
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URI: https://cronfa.swan.ac.uk/Record/cronfa63647
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first_indexed 2023-06-15T08:39:49Z
last_indexed 2023-06-15T08:39:49Z
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spelling v2 63647 2023-06-15 Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics 4def956b7e2d996ad0bfbfcb710b7ef6 0000-0003-3803-8496 Mohamed Elmagrhi Mohamed Elmagrhi true false 2023-06-15 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 a firm’s commitment to good anti-corruption practices is linked with lower tax avoidance. Furthermore, corporate board characteristics complement anti-corruption practices in minimising corporate tax avoidance. Our findings provide useful evidence to governments, regulators and other stakeholders who aim to determine best business practices that could help in reducing risk of corporate tax avoidance. In general, our findings are robust to alternative measures of tax avoidance and different types of multivariate regression methods, namely ordinary least squares, two-stage least squares and Tobit regression techniques to analyse collected data. Journal Article Journal of International Accounting, Auditing and Taxation 55 Elsevier BV 1061-9518 Corruption prevention practices, tax avoidance, corporate board characteristics, neo-institutional theory, UK 1 6 2024 2024-06-01 10.1016/j.intaccaudtax.2024.100615 COLLEGE NANME Accounting and Finance COLLEGE CODE BAF Swansea University Another institution paid the OA fee This research did not receive any specific grant from funding agencies in the public, commercial, or not-for-profit sectors. 2024-04-08T21:03:46.9168362 2023-06-15T09:23:35.9773864 Faculty of Humanities and Social Sciences School of Management - Business Management Ahmed A. Sarhan 0000-0001-6527-1547 1 Mohamed Elmagrhi 0000-0003-3803-8496 2 Emad M. Elkhashen 3 63647__29952__998de9fcea174b60a7bbbc586d41ed0b.pdf 63647.VOR.pdf 2024-04-08T21:02:19.6170522 Output 654433 application/pdf Version of Record true © 2024 The Author(s). This is an open access article under the CC BY license. true eng http://creativecommons.org/licenses/by/4.0/
title Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics
spellingShingle Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics
Mohamed Elmagrhi
title_short Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics
title_full Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics
title_fullStr Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics
title_full_unstemmed Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics
title_sort Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics
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 Journal article
container_title Journal of International Accounting, Auditing and Taxation
container_volume 55
publishDate 2024
institution Swansea University
issn 1061-9518
doi_str_mv 10.1016/j.intaccaudtax.2024.100615
publisher Elsevier BV
college_str Faculty of Humanities and Social Sciences
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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 - Business Management{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Business Management
document_store_str 1
active_str 0
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 a firm’s commitment to good anti-corruption practices is linked with lower tax avoidance. Furthermore, corporate board characteristics complement anti-corruption practices in minimising corporate tax avoidance. Our findings provide useful evidence to governments, regulators and other stakeholders who aim to determine best business practices that could help in reducing risk of corporate tax avoidance. In general, our findings are robust to alternative measures of tax avoidance and different types of multivariate regression methods, namely ordinary least squares, two-stage least squares and Tobit regression techniques to analyse collected data.
published_date 2024-06-01T21:03:41Z
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score 11.012678

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