Effective management of risk especially tax risk is arguably hinged on a framework of corporate governance that ensures amongst others that the board of directors is effective and efficient in delegating some of its roles and duties to well-structured committees, without relinquishing its...

The upper echelon theory predicts that the personalities, attributes, and skills of the managerial cadre should have an influencing role on the culture, practices, and outcomes within an organisation. In light of this prediction, this paper examines how overconfident CEOs may affect tax...

This study provides empirical evidence on the relationship between corporate social responsibility and tax planning. In line with the reasoning of Davis et al.(2016) and Mao (2019), firms were divided into two groups based on the connection between their level of corporate social responsibility...