Van Cuong Dang; Quang Khai Nguyen - In: Cogent economics & finance 10 (2022) 1, pp. 1-15
This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The … committee affect tax avoidance differently. Specifically, we find that the size of the audit committee has a positive … correlation to tax avoidance, while the proportion of female members, financial and accounting experts of the audit committee can …