The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness

This study aims to obtain empirical evidence regarding the effect of gender diversity on the board of commissioners, audit committees, and independent commissioners on tax aggressiveness, as well as the role of internal control as a moderating variable. The population is property, real estate, and b...

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Bibliographic Details

Published in:	Cogent business & management Vol. 9; no. 1; pp. 1 - 17
Main Authors:	Utaminingsih, Nanik Sri, Kurniasih, Dini, Sari, Maylia Pramono, Helmina, Monica Rahardian Ary
Format:	Journal Article
Language:	English
Published:	Abingdon Taylor & Francis 31-12-2022 Cogent Taylor & Francis Ltd Taylor & Francis Group
Subjects:	Accounting Aggressiveness audit committee Audit committees board gender diversity Corporate governance Gender independent commissioner internal control Skepticism Tax aggressiveness Tax avoidance Tax evasion Tax planning Tax revenues
Online Access:	Get full text
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