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The effect of board of director composition on corporate tax aggressiveness |
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| Authors: | Roman LanisGrant Richardson |
| Affiliation: | a School of Accounting, Faculty of Business, University of Technology - Sydney, Corner of Quay Street and Ultimo Road, Haymarket, Sydney, NSW 2000, Australia b Discipline of Accounting and Information Systems, Business School, The University of Adelaide, Level 13, 10 Pulteney Street, Adelaide, SA 5005, Australia |
| 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. |
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