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- W3096377183 abstract "The Audit Committee is a controlling mechanism in corporate governance structure in order to aligning the interests of managers and stakeholders and exerted through monitoring and control and it has been required in Iran in recent years. So the question that arises in this study is how does the audit committee work on non-transparent and complex tax avoidance activities? Does it based on the value-creating perspective increase these activities or, in accordance with the agency theory reduces tax avoidance activities? Accordingly, the main purpose of this study is to investigate the effect of the audit committee's characteristics on tax avoidance. So 114 listed companies in Tehran Stock Exchange during the period of 2013 to 2017 were selected as sample and their data were analyzed by combined analysis method. The findings of the research show that the characteristics of the audit committee, including: Independence, size and financial expertise of the members of the audit committee, have a negative and significant impact on corporate tax avoidance." @default.
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- W3096377183 date "2020-03-20" @default.
- W3096377183 modified "2023-09-27" @default.
- W3096377183 title "Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange" @default.
- W3096377183 doi "https://doi.org/10.22034/iaas.2020.107630" @default.
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