Latest Research in Corporate Taxation and Avoidance

Top Research Topics in Corporate Taxation and Avoidance

• Corporate Taxation and Avoidance — 18 papers
• Cybercrime and Law Enforcement Studies — 2 papers
• Taxation and Compliance Studies — 2 papers
• Financial Reporting and Valuation Research — 2 papers
• Financial Distress and Bankruptcy Prediction — 2 papers
• Crime, Illicit Activities, and Governance — 1 papers
• Auditing, Earnings Management, Governance — 1 papers

Highest-Cited Papers

1. Explaining Corporate Tax Avoidance
2. The Big Four accounting partnerships as professional enablers of global corporate tax avoidance
3. Organisational scale and fraud volatility: An exploratory agent-based simulation of occupational fraud dynamics
4. Do CEO attributes shape corporate tax strategies in family firms? Evidence from the French context
5. UK Tax Strategies: Analysis and Perspectives
6. Measuring tax avoidance: A stochastic frontier perspective on affiliated firms
7. The Moderating Role of Digital Transformation in the Relationship Between Audit Quality and Aggressive Tax Avoidance: Empirical Evidence from the Jordanian Industrial Firms
8. Tax Transparency and Sustainability Reporting in China: Double Materiality, International Models and a Phased Reform Path
9. IMPACT OF TAX AGGRESSIVENESS ON THE PROFITABILITY OF INDUSTRIAL GOODS FIRMS IN NIGERIA.
10. IMPACT OF TAX AGGRESSIVENESS ON THE PROFITABILITY OF INDUSTRIAL GOODS FIRMS IN NIGERIA.
11. Biodiversity risks and corporate tax avoidance: Based on a supply chain perspective
12. Tax Payments in Loss Firms
13. The Dark Psychology of Bank Fraud: A Psychopathology Perspective
14. The Dark Psychology of Bank Fraud: A Psychopathology Perspective
15. Does Board Gender Diversity Moderate the Relationship Between CEO Overconfidence and Tax Avoidance?
16. Family Firms’ Tax Behavior: The Effect of Brazil’s New Transfer Pricing Rules
17. Informality, Tax Evasion via Strategic False Litigation and Tax Rate
18. EFFECT OF EXPENSE STRUCTURE ON THE PROFITABILITY OF LISTED CONGLOMERATE FIRMS IN NIGERIA
19. EFFECT OF EXPENSE STRUCTURE ON THE PROFITABILITY OF LISTED CONGLOMERATE FIRMS IN NIGERIA
20. Audit quality and the dynamics of tax avoidance and audit timeliness: evidence from an emerging economy