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Retricted access

Research article

First published 2018-4

Outside Directors,Corporate Social Responsibility Performance,and Corporate Tax Aggressiveness: An Empirical Analysis

Roman Lanis, Grant Richardson

Journal of Accounting,Auditing & Finance

Open access

Research article

First published 2023-7

The Effect of Diversification Strategy on Corporate Tax Aggressiveness With Board Effectiveness as the Moderating Variable

Rilo Pramudito, Siti Nuryanah

Sage Open

Retricted access

Research article

First published 2024-7

Aggressive Tax Planning and Labor Investments

Simone Traini, Nathan C. Goldman, Christina M. Lewellen

Journal of Accounting,Auditing & Finance

Retricted access

Research article

First published 2025

Can tax authorities identify aggressive tax avoidance of companies? Empirical evidence based on private listed companies

Limei Cao, Huan Dou, Zihui Xu

Journal of Computational Methods in Sciences and Engineering

Retricted access

Research article

First published 2021-7

External Auditor Responses to Tax Risk

John L. Abernathy, Andrew R. Finley, Eric T. Rapley [...]

Journal of Accounting,Auditing & Finance

Open access

Research article

First published 2015-6

Indeterminacy,Complexity,Technocracy and the Reform of International Corporate Taxation

Sol Picciotto

Social & Legal Studies

Open access

Research article

First published 2025-4

The Effect of ESG Performance on Aggressive Tax Planning in China: The Moderating Role of Internal Control

Yuxuan Zhang, Leihong Yuan

Sage Open

Free access

Research article

First published 2005-1

Union Budget 2005–06: Promises and Prospects

Bakul H Dholakia, Mukesh M Patel, Jay Narayan Vyas [...]

Vikalpa: The Journal for Decision Makers

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