Board of director gender and corporate tax aggressiveness: An empirical analysis

Lanis, R.; Richardson, G.; Taylor, Grantley

doi:10.1007/s10551-015-2815-x

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Authors

Lanis, R.

Richardson, G.

Taylor, Grantley

Date

2015

Type

Journal Article

Metadata

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Citation

Lanis, R. and Richardson, G. and Taylor, G. 2015. Board of director gender and corporate tax aggressiveness: An empirical analysis. Journal of Business Ethics. [In Press].

Source Title

Journal of Business Ethics

DOI

10.1007/s10551-015-2815-x

ISSN

0167-4544

School

School of Accounting

URI

http://hdl.handle.net/20.500.11937/48094

Collection

Curtin Research Publications

Abstract

This study examines the impact of board of director gender diversity on corporate tax aggressiveness. Based on a sample of 418 U.S. firms covering the 2006–2009 period (1672 firm-year observations), our ordinary least squares regression results show a negative and statistically significant association between female representation on the board and tax aggressiveness after controlling for endogeneity. Our results are consistent across several measures of tax aggressiveness and additional robustness checks.