The effect of board of director composition on corporate tax aggressiveness

Roman Lanis, Grant Richardson*

*Corresponding author for this work

Research output: Contribution to journalArticle

107 Citations (Scopus)

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.

Original languageEnglish
Pages (from-to)50-70
Number of pages21
JournalJournal of Accounting and Public Policy
Volume30
Issue number1
DOIs
Publication statusPublished - 1 Jan 2011
Externally publishedYes

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