Abdelfattah, T. ; Aboud, A. Tax avoidance, corporate governance, and corporate social responsibility: The case of the egyptian capital market. 2020 Journal of International Accounting, Auditing and Taxation. 38 1-16
- Aguilera, R.V. ; Rupp, D.E. ; Williams, C.A. ; Ganapathi, J. Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations. 2007 Academy of Management Review. 32 836-863
Paper not yet in RePEc: Add citation now
Alm, J. ; Martinez-Vazquez, J. ; McClellan, C. Corruption and firm tax evasion. 2016 Journal of Economic Behavior & Organization. 124 146-163
Alon, A. ; Hageman, A.M. The impact of corruption on firm tax compliance in transition economies: Whom do you trust?. 2013 Journal of Business Ethics. 116 479-494
Alsaifi, K. ; Elnahass, M. ; Salama, A. Carbon disclosure and financial performance: UK environmental policy. 2020 Business Strategy and the Environment. 29 711-726
- Alvesson, M. ; Spicer, A. Neo-institutional theory and organization studies: A mid-life crisis?. 2019 Organization Studies. 40 199-218
Paper not yet in RePEc: Add citation now
Armstrong, C.S. ; Blouin, J.L. ; Jagolinzer, A.D. ; Larcker, D.F. Corporate governance, incentives, and tax avoidance. 2015 Journal of Accounting and Economics. 60 1-17
Atwood, T.J. ; Lewellen, C. The complementarity between tax avoidance and manager diversion: Evidence from tax haven firms. 2019 Contemporary Accounting Research. 36 259-294
- Balakrishnan, K. ; Blouin, J.L. ; Guay, W.R. Tax aggressiveness and corporate transparency. 2019 The Accounting Review. 94 45-69
Paper not yet in RePEc: Add citation now
- Beasley, M.S. An empirical analysis of the relation between the board of director composition and financial statement fraud. 1996 The Accounting Review. 71 443-465
Paper not yet in RePEc: Add citation now
- Branco, M.C. ; Delgado, C. Business, social responsibility, and corruption. 2012 Journal of Public Affairs. 12 357-365
Paper not yet in RePEc: Add citation now
Cardoni, A. ; Kiseleva, E. ; Lombardi, R. A sustainable governance model to prevent corporate corruption: Integrating anticorruption practices, corporate strategy and business processes. 2020 Business Strategy and the Environment. 29 1173-1185
Cook, K.A. ; Moser, W.J. ; Omer, T.C. Tax avoidance and ex ante cost of capital. 2017 Journal of Business Finance & Accounting. 44 1109-1136
- Davis, A.K. ; Guenther, D.A. ; Krull, L.K. ; Williams, B.M. Do socially responsible firms pay more taxes?. 2016 Accounting Review. 91 47-68
Paper not yet in RePEc: Add citation now
De Andres, P. ; Azofra, V. ; Lopez, F. Corporate boards in OECD countries: Size, composition, functioning and effectiveness. 2005 Corporate Governance: An International Review. 13 197-210
- Deegan, C. Introduction: The legitimising effect of social and environmental disclosures–a theoretical foundation. 2002 Accounting, Auditing & Accountability Journal. 15 282-311
Paper not yet in RePEc: Add citation now
- Desender, K. ; Epure, M. The pressure behind corporate social performance: Ownership and institutional configurations. 2021 Global Strategy Journal. 11 210-244
Paper not yet in RePEc: Add citation now
- DiMaggio, P.J. ; Powell, W.W. The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. 1983 American Sociological Review. 48 147-160
Paper not yet in RePEc: Add citation now
Doo, S. ; Yoon, S.S. Tax-motivated income shifting and board structure: Evidence from korean business groups. 2020 Journal of Contemporary Accounting & Economics. 16 -
Dowling, G.R. The curious case of corporate tax avoidance: Is it socially irresponsible?. 2014 Journal of Business Ethics. 124 173-184
- Dowling, J. ; Pfeffer, J. Organizational legitimacy: Social values and organizational behavior. 1975 Pacific Sociological Review. 18 122-136
Paper not yet in RePEc: Add citation now
- Dyreng, S.D. ; Hanlon, M. ; Maydew, E.L. Long-run corporate tax avoidance. 2008 The Accounting Review. 83 61-82
Paper not yet in RePEc: Add citation now
Dyreng, S.D. ; Hoopes, J.L. ; Wilde, J.H. Public pressure and corporate tax behavior. 2016 Journal of Accounting Research. 54 147-186
- Eisenberg, T. ; Sundgren, S. ; Wells, M.T. Larger board size and decreasing firm value in small firms. 1998 Journal of Financial Economics. 48 35-54
Paper not yet in RePEc: Add citation now
Fallan, E. ; Fallan, L. Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR?. 2019 Scandinavian Journal of Management. 35 -
- Fredriksson, M. ; Pallas, J. ; Wehmeier, S. Public relations and neo-institutional theory. 2013 Public Relations Inquiry. 2 183-203
Paper not yet in RePEc: Add citation now
- Graham, J.R. ; Hanlon, M. ; Shevlin, T. ; Shroff, N. Incentives for tax planning and avoidance: Evidence from the field. 2014 The Accounting Review. 89 991-1023
Paper not yet in RePEc: Add citation now
- Hair, J.F. ; Black, W.C. ; Babin, B.J. ; Anderson, R.E. ; Tatham, R.L. Multivariate data analysis. 2006 Pearson Prentice-Hall: Upper Saddle River, NJ
Paper not yet in RePEc: Add citation now
- Halioui, K. ; Neifar, S. ; Abdelaziz, F.B. Corporate governance, CEO compensation and tax aggressiveness: Evidence from American firms listed on the NASDAQ100. 2016 Review of Accounting and Finance. 15 445-462
Paper not yet in RePEc: Add citation now
Hanlon, M. ; Heitzman, S. A review of tax research. 2010 Journal of Accounting and Economics. 50 127-178
Hasan, M.M. ; Al-Hadi, A. ; Taylor, G. ; Richardson, G. Does a firm’s life cycle explain its propensity to engage in corporate tax avoidance?. 2017 European Accounting Review. 26 469-501
Hasseldine, J. ; Morris, G. Corporate social responsibility and tax avoidance: A comment and reflection. 2013 Accounting Forum. 37 1-14
Helfaya, A. ; Moussa, T. Do board's corporate social responsibility strategy and orientation influence environmental sustainability disclosure? UK evidence. 2017 Business Strategy and the Environment. 26 1061-1077
- Herman, R.D. Are public service nonprofit boards meeting their responsibilities?. 2009 Public Administration Review. 69 387-390
Paper not yet in RePEc: Add citation now
- Hess, D. Combating corruption through corporate transparency: Using enforcement discretion to improve disclosure. 2012 Minnesota Journal of International Law. 21 42-70
Paper not yet in RePEc: Add citation now
Hoechle, D. ; Schmid, M. ; Walter, I. ; Yermack, D. How much of the diversification discount can be explained by poor corporate governance?. 2012 Journal of Financial Economics. 103 41-60
- Hoi, C.K. ; Wu, Q. ; Zhang, H. Is corporate social responsibility (CSR) associated with tax avoidance? evidence from irresponsible CSR activities. 2013 The Accounting Review. 88 2025-2059
Paper not yet in RePEc: Add citation now
Hong, B. ; Li, Z. ; Minor, D. Corporate governance and executive compensation for corporate social responsibility. 2016 Journal of Business Ethics. 136 199-213
Huseynov, F. ; Klamm, B.K. Tax avoidance, tax management and corporate social responsibility. 2012 Journal of Corporate Finance. 18 804-827
Jamali, D. A stakeholder approach to corporate social responsibility: A fresh perspective into theory and practice. 2008 Journal of Business Ethics. 82 213-231
Jiang, W. ; Zhang, C. ; Si, C. The real effect of mandatory CSR disclosure: Evidence of corporate tax avoidance. 2022 Technological Forecasting and Social Change. 179 1-11
- Johnson, C. ; Dowd, T.J. ; Ridgeway, C.L. Legitimacy as a social process. 2006 Annual Review of Sociology. 32 53-78
Paper not yet in RePEc: Add citation now
- Karyawati, G. ; Subroto, B. ; Sutrisno, T. ; Saraswati, E. Explaining the complexity relationship of CSR and financial performance using neo-institutional theory. 2020 Journal of Asian Business and Economic Studies. 27 227-244
Paper not yet in RePEc: Add citation now
- Khan, M. ; Srinivasan, S. ; Tan, L. Institutional ownership and corporate tax avoidance: New evidence. 2017 The Accounting Review. 92 101-122
Paper not yet in RePEc: Add citation now
Kovermann, J. ; Velte, P. The impact of corporate governance on corporate tax avoidance—A literature review. 2019 Journal of International Accounting, Auditing and Taxation. 36 1-29
Laguir, I. ; Staglianò, R. ; Elbaz, J. Does corporate social responsibility affect corporate tax aggressiveness?. 2015 Journal of Cleaner Production. 107 662-675
- Landry, S. ; Deslandes, M. ; Fortin, A. Tax aggressiveness, corporate social responsibility, and ownership structure. 2013 Journal of Accounting, Ethics & Public Policy. 14 611-645
Paper not yet in RePEc: Add citation now
Lanis, R. ; Richardson, G. Corporate social responsibility and tax aggressiveness: A test of legitimacy theory. 2013 Accounting, Auditing & Accountability Journal. 21 695-720
- Lanis, R. ; Richardson, G. Corporate social responsibility and tax aggressiveness: An empirical analysis. 2012 Journal of Accounting and Public Policy. 31 86-108
Paper not yet in RePEc: Add citation now
Lanis, R. ; Richardson, G. Is corporate social responsibility performance associated with tax avoidance?. 2015 Journal of Business Ethics. 127 439-457
- Lanis, R. ; Richardson, G. Outside directors, corporate social responsibility performance, and corporate tax aggressiveness: An empirical analysis. 2018 Journal of Accounting, Auditing & Finance. 33 228-251
Paper not yet in RePEc: Add citation now
Lanis, R. ; Richardson, G. The effect of board of director composition on corporate tax aggressiveness. 2011 Journal of Accounting and Public Policy. 30 50-70
Lanis, R. ; Richardson, G. ; Liu, C. ; McClure, R. The impact of corporate tax avoidance on board of directors and CEO reputation. 2019 Journal of Business Ethics. 160 463-498
Lehn, K.M. ; Patro, S. ; Zhao, M. Determinants of the size and composition of US corporate boards: 1935–2000. 2009 Financial Management. 38 747-780
Lenz, H. Aggressive tax avoidance by managers of multinational companies as a violation of their moral duty to obey the law: A kantian rationale. 2020 Journal of Business Ethics. 165 681-697
Lin, K.Z. ; Cheng, S. ; Zhang, F. Corporate social responsibility, institutional environments, and tax avoidance: Evidence from a subnational comparison in China. 2017 The International Journal of Accounting. 52 303-318
Mahoney, L.S. ; Thorn, L. An examination of the structure of executive compensation and corporate social responsibility: A Canadian investigation. 2006 Journal of Business Ethics. 69 149-162
- Meyer, J.W. ; Rowan, B. Institutionalized organizations: Formal structure as myth and ceremony. 1977 American Journal of Sociology. 83 340-363
Paper not yet in RePEc: Add citation now
Minnick, K. ; Noga, T. Do corporate governance characteristics influence tax management?. 2010 Journal of Corporate Finance. 16 703-718
- Neate, R. (2022). Starbucks pays just £5m UK corporation tax on £95m gross profit. Retrieved from https://www.theguardian.com/business/2022/mar/30/starbucks-uk-corporation-tax-profit-administrative-expenses-royalties . Accessed July 17, 2022.
Paper not yet in RePEc: Add citation now
- Ntim, C.G. ; Soobaroyen, T. Corporate governance and performance in socially responsible corporations: New empirical insights from a neo-institutional framework. 2013 Corporate Governance: An International Review. 21 468-494
Paper not yet in RePEc: Add citation now
Ortas, E. ; Gallego-Álvarez, I. Bridging the gap between corporate social responsibility performance and tax aggressiveness. 2020 Accounting, Auditing & Accountability Journal. 33 825-855
Pearce, J.A. ; Zahra, S.A. Board composition from a strategic contingency perspective. 1992 Journal of Management Studies. 29 411-438
Perrault, E. Why does board gender diversity matter and how do we get there? the role of shareholder activism in deinstitutionalizing old boys’ networks. 2015 Journal of Business Ethics. 128 149-165
- Petra, S.T. Do outside independent directors strengthen corporate boards?. 2005 Corporate Governance: The International Journal of Business in Society. 5 55-64
Paper not yet in RePEc: Add citation now
- Pillay, S. ; Kluvers, R. An institutional theory perspective on corruption: The case of a developing democracy. 2014 Financial Accountability & Management. 30 95-119
Paper not yet in RePEc: Add citation now
Richardson, G. ; Lanis, R. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. 2007 Journal of Accounting and Public Policy. 26 689-704
Richardson, G. ; Taylor, G. ; Lanis, R. Women on the board of directors and corporate tax aggressiveness in Australia: An empirical analysis. 2016 Accounting Research Journal. 29 313-331
- Riguen, R. ; Salhi, B. ; Jarboui, A. Do women in board represent less corporate tax avoidance? a moderation analysis. 2020 International Journal of Sociology and Social Policy. 40 114-132
Paper not yet in RePEc: Add citation now
- Ruef, M. ; Scott, W.R. A multidimensional model of organizational legitimacy: Hospital survival in changing institutional environments. 1998 Administrative Science Quarterly. 43 877-904
Paper not yet in RePEc: Add citation now
- Sarhan, A.A. ; Al-Najjar, B. The influence of corporate governance and shareholding structure on corporate social responsibility: The key role of executive compensation. 2022 International Journal of Finance & Economics. -
Paper not yet in RePEc: Add citation now
- Schwartz, B. ; Tilling, K. ‘ISO-lating’ corporate social responsibility in the organizational context: A dissenting interpretation of ISO 26000. 2009 Corporate Social Responsibility and Environmental Management. 16 289-299
Paper not yet in RePEc: Add citation now
- Scott, W.R. Institutions and organizations: Ideas, interests, and identities. 2014 Sage publications: CA
Paper not yet in RePEc: Add citation now
Sena, V. ; Duygun, M. ; Lubrano, G. ; Marra, M. ; Shaban, M. Board independence, corruption and innovation. some evidence on UK subsidiaries. 2018 Journal of Corporate Finance. 50 22-43
Shahab, Y. ; Ye, C. Corporate social responsibility disclosure and corporate governance: Empirical insights on neo-institutional framework from China. 2018 International Journal of Disclosure and Governance. 15 87-103
Sikka, P. Smoke and mirrors: Corporate social responsibility and tax avoidance. 2010 Accounting Forum. 34 153-168
- Suchman, M.C. Managing legitimacy: Strategic and institutional approaches. 1995 Academy of Management Review. 20 571-610
Paper not yet in RePEc: Add citation now
- Suddaby, R. ; Seidl, D. ; Lê, J.K. Strategy-as-practice meets neo-institutional theory. 2013 Strategic Organization. 11 329-344
Paper not yet in RePEc: Add citation now
Sun, Y. Corporate tax avoidance and government corruption: Evidence from Chinese firms. 2021 Economic Modelling. 98 13-25
Torgler, B. ; Valev, N.T. Gender and public attitudes toward corruption and tax evasion. 2010 Contemporary Economic Policy. 28 554-568
- Wilde, J.H. ; Wilson, R.J. Perspectives on corporate tax planning: Observations from the past decade. 2018 The Journal of the American Taxation Association. 40 63-81
Paper not yet in RePEc: Add citation now
- Wilson, R.J. An examination of corporate tax shelter participants. 2009 The Accounting Review. 84 969-999
Paper not yet in RePEc: Add citation now
Wintoki, M.B. ; Linck, J.S. ; Netter, J.M. Endogeneity and the dynamics of internal corporate governance. 2012 Journal of Financial Economics. 105 581-606
Xu, S. ; Wang, F. ; Cullinan, C.P. ; Dong, N. Corporate tax avoidance and corporate social responsibility disclosure readability: Evidence from China. 2022 Australian Accounting Review.. 32 267-289
Yermack, D. Higher market valuation of companies with a small board of directors. 1996 Journal of Financial Economics. 40 185-211
Zhang, J. Public governance and corporate fraud: Evidence from the recent anti-corruption campaign in China. 2018 Journal of Business Ethics. 148 375-396