The motivation of this research is to investigate the important factors that affect Gulf Cooperation Council (GCC) economies and increase the investment opportunities to avoid the threats of limited oil resources in the future. This study examines the relationship between tax avoidance,...

Financial statement analysts are concerned about the earnings power of companies, thus reliable information from a quality external audit and financial reporting is important as it will have an effect on the performances of GCC companies. On that note, underpinned by the agency theory, this...