Deslandes, Manon; Fortin, Anne; Landry, Suzanne - In: Managerial Auditing Journal 35 (2019) 2, pp. 272-293
Purpose: This study aims to analyze the relationship between a company’s use of aggressive tax planning and several audit committee members’ characteristics, namely, independence, expertise, diligence and gender diversity. Design/methodology/approach: This paper is an empirical research...