Outside directors, corporate social responsibility performance, and corporate tax aggressiveness: An empirical analysis

Roman Lanis*, Grant Richardson

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

17 Citations (Scopus)

Abstract

This study examines the impact of outside directors on the association between corporate social responsibility (CSR) performance and tax aggressiveness. Based on a sample of 5,007 firm-year observations over the 2003-2009 period, we find that there is a negative association between the interaction effect of the proportion of outside directors on the board and CSR performance, and tax aggressiveness. Our additional tests confirm the reliability of our main regression results. Overall, our results indicate that the presence of outside directors on the board magnifies the negative association between CSR performance and tax aggressiveness.

Original languageEnglish
Pages (from-to)228-251
Number of pages24
JournalJournal of Accounting Auditing and Finance
Volume33
Issue number2
DOIs
Publication statusPublished - 1 Apr 2018
Externally publishedYes

Keywords

  • Corporate social responsibility
  • Corporate tax aggressiveness
  • Outside directors

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