Business, Management and Accounting
2 years ago

Audit Oversight Board and Corporate Governance Slash Tax Avoidance in Malaysian Firms

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International Journal of Academic Research in Business and Social Sciences
Corporate Governance, Audit Oversight Board and Tax Avoidance: Malaysian Family Listed Firms
Rahayu Abdul Rahman, Nor Asyiqin Salleh, Norhayati Zamri, Nor Bahiyah Omar, Lilis Maryasih

Paper Summary

The article explores how corporate governance and the Audit Oversight Board impact tax avoidance in family-owned Malaysian listed firms. By analyzing data from 2014 to 2018, the study reveals that larger audit committees and the AOB are effective in reducing tax avoidance practices in these companies. In simple terms, having a bigger audit committee and oversight from the AOB helps prevent firms from avoiding taxes.

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