Islamic banks offer distinct financial services and as such have grown significantly in Bahrain, Bangladesh, Jordan, Kuwait, Malaysia, Qatar, Turkey and U.A.E over the past two decades. They are unique in the sense that they are accountable to fulfil a social and ethical role inherent in their...

The present study identifies major economic, legal and political determinants of fiscal corruption, and systematically investigates the extent to which these determinants explain differences in fiscal corruption internationally. Based on cross-country data for 48 countries, the regression...

We examine whether the naming of partners provides a benefit to the public in the context of allowing researchers to empirically collect evidence on the economic importance of non-audit services (NAS) at the partner level. We provide evidence showing that auditor independence is impaired when...

In this study, we examine whether state-level corruption and corporate tax avoidance in the U.S. are related. Using a sample of 36,078 U.S. firm-year observations from 1998 to 2014, we find that corruption is significantly positively related to tax avoidance. Our main finding is consistent...

This study examines whether a firm's life cycle explains its propensity to engage in corporate tax avoidance. Based on the Dickinson (2011) model of firm life cycle stages and a large dataset of U.S. publicly listed firms over the 1987–2013 period, we find that tax avoidance is significantly...

This study investigates the relationship between culture and tax evasion across countries. Specifically, the study unpackages culture in terms of Hofstede's (1980) power distance, individualism, uncertainty avoidance and masculinity cultural dimensions, and develops hypotheses which consider...

This study examines the association between firm life cycle stages and corporate tax avoidance employing the Dickinson (2011) model of firms' life cycle stages. Based on a large dataset of U.S. publicly listed firms over the 1987–2013 period, we find that compared to the shake-out stage of a...

This study examines the effect of environment, social and governance (ESG) performance on firms' cost of debt (COD) internationally. Using a sample comprising of 18,950 observations over a period between 2008 and 2015 across 41 countries, we find a significant negative association between...