The effect of board of director composition on corporate tax aggressiveness

Lanis, R; Richardson, G

The effect of board of director composition on corporate tax aggressiveness

Lanis, R

Richardson, G

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Publication Type:: Journal Article
Citation:: Journal of Accounting and Public Policy, 2011, 30 (1), pp. 50 - 70
Issue Date:: 2011-01-01

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Field	Value	Language
dc.contributor.author	Lanis, R https://orcid.org/0000-0002-1821-8345	en_US
dc.contributor.author	Richardson, G	en_US
dc.date.issued	2011-01-01	en_US
dc.identifier.citation	Journal of Accounting and Public Policy, 2011, 30 (1), pp. 50 - 70	en_US
dc.identifier.issn	0278-4254	en_US
dc.identifier.uri	http://hdl.handle.net/10453/17672
dc.description.abstract	This study considers the effect of board of director composition on corporate tax aggressiveness. Our logit regression results for a choice-based sample of 32 corporations comprising 16 tax-aggressive corporations and 16 non-tax-aggressive corporations show that the inclusion of a higher proportion of outside members on the board of directors reduces the likelihood of tax aggressiveness. The ordinary least squares regression results from our sensitivity analysis of a cross-section of 401 corporations confirm our main results about board of director composition and tax aggressiveness. © 2010 Elsevier Inc.	en_US
dc.relation.ispartof	Journal of Accounting and Public Policy	en_US
dc.relation.isbasedon	10.1016/j.jaccpubpol.2010.09.003	en_US
dc.subject.classification	Accounting	en_US
dc.title	The effect of board of director composition on corporate tax aggressiveness	en_US
dc.type	Journal Article
utslib.citation.volume	1	en_US
utslib.citation.volume	30	en_US
utslib.for	150107 Taxation Accounting	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
dc.location.activity	WOS:000287282800003	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.issue	1	en_US
pubs.publication-status	Published	en_US
pubs.volume	30	en_US

Abstract:

This study considers the effect of board of director composition on corporate tax aggressiveness. Our logit regression results for a choice-based sample of 32 corporations comprising 16 tax-aggressive corporations and 16 non-tax-aggressive corporations show that the inclusion of a higher proportion of outside members on the board of directors reduces the likelihood of tax aggressiveness. The ordinary least squares regression results from our sensitivity analysis of a cross-section of 401 corporations confirm our main results about board of director composition and tax aggressiveness. © 2010 Elsevier Inc.

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http://hdl.handle.net/10453/17672