Title: The influence of audit committee on the relationship between corporate social responsibility disclosure and tax aggressiveness: evidence from French context

Authors: Safa Chemingui; Mohamed Ali Brahim Omri; Sami Waked

Addresses: Institut Supérieur de Gestion de Tunis (ISG Tunis), Université de Tunis, Bardo, 2000 Tunis, Tunisia ' College of Business Administration, Northern Border University, P.O. Box: 1321, Arar, Saudi Arabia ' College of Business Administration, Northern Border University, P.O. Box: 1321, Arar, Saudi Arabia

Abstract: The objective of this study is to investigate the impact of audit committee characteristics on the relationship between corporate social responsibility disclosure and tax aggressiveness. Based on 72 French listed firms SBF 120 for the years ranging 2010 to 2017.The level of tax aggressiveness is measured across the effective tax rate (ETR). The authors find that measures of independent, expertise and size of audit committee are significantly related to tax aggressiveness. This research contribution to the literature reveals the influence of audit committee characteristics on the Relationship between corporate social responsibility disclosure and the level of tax aggressiveness in French context given that in recent years, the fight against aggressive tax practices has been among the primary objectives within the framework of the European Union (EU).

Keywords: audit committee characteristics; the level of tax aggressiveness; ETR; effective tax rate; corporate social responsibility disclosure.

DOI: 10.1504/EMJM.2023.128240

EuroMed Journal of Management, 2023 Vol.5 No.1, pp.2 - 28

Received: 19 Jun 2022
Accepted: 01 Aug 2022
Published online: 12 Jan 2023 *