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Cogent Economics & Finance Volume 10, 2022 - Issue 1
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FINANCIAL ECONOMICS

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

Van Cuong Dang1 School of Public Finance, University of Economics Ho Chi Minh City, Ho Chi Minh City, VietnamCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-1249-6651View further author information
ORCID Icon &
Quang Khai Nguyen2 School of Banking, University of Economics Ho Chi Minh City, VietnamORCID Iconhttps://orcid.org/0000-0002-4683-2836View further author information
ORCID Icon
Article: 2023263 | Received 21 Jun 2021, Accepted 22 Dec 2021, Published online: 12 Jan 2022

Citations (19)

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Read on this site (6)

Hong Thu Nguyen, Van Cuong Dang & Quoc Thuan Pham. (2023) The impact of debt diversification on the performance of SMEs in Vietnam. Cogent Social Sciences 9:1.
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Thuy Tien Ho, Xuan Hang Tran & Quang Khai Nguyen. (2023) Tax revenue-economic growth relationship and the role of trade openness in developing countries. Cogent Business & Management 10:2.
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Nahla Abdulrahman Mohammed Raweh & Abdulwahid Ahmed Hashed Abdullah. (2023) Outsourced internal audit function and audit report timeliness in an emerging economy: The moderating effect of client-specific expertise. Cogent Business & Management 10:3.
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Arshad Hasan, Waqas Anwar, Muhammad Kaleem Zahir-Ul-Hassan & Ammad Ahmed. (2023) Corporate governance and tax avoidance: evidence from an emerging market. Applied Economics 0:0, pages 1-17.
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Ayman Hassan Bazhair. (2022) Audit committee attributes and financial performance of Saudi non-financial listed firms. Cogent Economics & Finance 10:1.
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Quang Khai Nguyen. (2022) Audit committee effectiveness, bank efficiency and risk-taking: Evidence in ASEAN countries. Cogent Business & Management 9:1.
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Nurshahirah Abd Majid, Mohd Mohid Rahmat & Kamran Ahmed. (2023) Independent directors’ attributes and related party transactions in Malaysia: evidence from an individual perspective. Journal of Financial Reporting and Accounting.
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Nguyen Thanh Dong & Do Nguyen Thi My Dung. (2023) The Relationship between Commercial Banks Characteristic and Economic Growth in Vietnam. International Journal of Business and Management Research 11:2, pages 66-70.
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Lioara-Veronica Pasc & Camelia-Daniela Hategan. (2023) Disclosure of Key Audit Matters: European Listed Companies’ Evidence on Related Parties Transactions. International Journal of Financial Studies 11:3, pages 82.
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Le Thi Thu HONG & Chau Thi Thu NGAN. (2023) Board Gender Diversity, Bank Risk and Performance: Evidence from Vietnam. Journal of World Economy: Transformations & Transitions.
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The Tran HO. (2023) Corporate Governance, Firm Characteristics and Firm Performance: Empirical Evidence from Vietnam.. Journal of World Economy: Transformations & Transitions.
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Nguyen Ngoc Phong Lan. (2023) Corporate Governance, Firm Characteristics and Financial Statements Quality: Evidence from Vietnamese listed firms. International Journal of Business and Management Research 11:1, pages 40-44.
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Awatif Hodaed Alsheikh & Warda Hodaed Alsheikh. (2023) Does Audit Committee Busyness Impact Audit Report Lag?. International Journal of Financial Studies 11:1, pages 48.
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Romlah Jaffar, Nor Asyiqin Abu, Mohamat Sabri Hassan & Mohd Mohid Rahmat. (2023) Value Relevance of Board Attributes: The Mediating Role of Key Audit Matter. International Journal of Financial Studies 11:1, pages 41.
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Hongfeng Sun, Meng Yang, Lidan Li & Chang Liu. (2023) Corporate Charitable Donations, Earnings Performance and Tax Avoidance. Sustainability 15:4, pages 3116.
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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 15:4, pages 2990.
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Ria Ria. (2023) Determinant Factors of Corporate Governance on Company Performance: Mediating Role of Capital Structure. Sustainability 15:3, pages 2309.
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Quang Khai Nguyen & Van Cuong Dang. (2022) The effect of FinTech development on financial stability in an emerging market: The role of market discipline. Research in Globalization 5, pages 100105.
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Quang Khai Nguyen & Van Cuong Dang. (2022) The impact of risk governance structure on bank risk management effectiveness: evidence from ASEAN countries. Heliyon 8:10, pages e11192.
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