This study examines the relationship between a coalition of non-state blockholders and corporate tax avoidance in a context in which state and non-state ownership coexist and the ownership structure is concentrated. The results show that the dominance of the non-state-blockholder coalition,...

We extend the literature by providing evidence that a cultural variable, intrinsic Islamic religiosity is important in understanding auditors’ judgement in the Islamic context of Pakistan. The intrinsic Islamic religiosity theoretical construct examined is Islamic Worldview (IW) which...