{"id":"https://openalex.org/W3206470337","doi":"https://doi.org/10.3390/jrfm14100487","title":"Do Overlapped Audit Committee Directors Affect Tax Avoidance?","display_name":"Do Overlapped Audit Committee Directors Affect Tax Avoidance?","publication_year":2021,"publication_date":"2021-10-14","ids":{"openalex":"https://openalex.org/W3206470337","doi":"https://doi.org/10.3390/jrfm14100487","mag":"3206470337"},"language":"en","primary_location":{"id":"doi:10.3390/jrfm14100487","doi":"https://doi.org/10.3390/jrfm14100487","is_oa":true,"landing_page_url":"https://doi.org/10.3390/jrfm14100487","pdf_url":"https://www.mdpi.com/1911-8074/14/10/487/pdf?version=1634209949","source":{"id":"https://openalex.org/S4210217951","display_name":"Journal of risk and financial management","issn_l":"1911-8066","issn":["1911-8066","1911-8074"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","poland-20","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Risk and Financial Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.mdpi.com/1911-8074/14/10/487/pdf?version=1634209949","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5046684318","display_name":"Hidaya Al Lawati","orcid":"https://orcid.org/0000-0001-8192-2100","observed_orcids":["https://orcid.org/0000-0001-8192-2100"]},"institutions":[{"id":"https://openalex.org/I47818738","display_name":"Sultan Qaboos University","ror":"https://ror.org/04wq8zb47","country_code":"OM","type":"education","lineage":["https://openalex.org/I47818738"]}],"countries":["OM"],"is_corresponding":false,"raw_author_name":"Hidaya Al Lawati","raw_affiliation_strings":["College of Economics and Political Science, Sultan Qaboos University, P.O. Box 50, Muscat 123, Oman"],"raw_orcid":"https://orcid.org/0000-0001-8192-2100","affiliations":[{"raw_affiliation_string":"College of Economics and Political Science, Sultan Qaboos University, P.O. Box 50, Muscat 123, Oman","institution_ids":["https://openalex.org/I47818738"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5072422543","display_name":"Khaled Hussainey","orcid":"https://orcid.org/0000-0003-3641-1031","observed_orcids":["https://orcid.org/0000-0003-3641-1031"]},"institutions":[{"id":"https://openalex.org/I63072094","display_name":"University of Portsmouth","ror":"https://ror.org/03ykbk197","country_code":"GB","type":"education","lineage":["https://openalex.org/I63072094"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Khaled Hussainey","raw_affiliation_strings":["Faculty of Business and Law, The University of Portsmouth, Portsmouth PO1 3DE, UK"],"raw_orcid":"https://orcid.org/0000-0003-3641-1031","affiliations":[{"raw_affiliation_string":"Faculty of Business and Law, The University of Portsmouth, Portsmouth PO1 3DE, UK","institution_ids":["https://openalex.org/I63072094"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5072422543"],"corresponding_institution_ids":["https://openalex.org/I63072094"],"apc_list":{"value":1200,"currency":"CHF","value_usd":1296},"apc_paid":{"value":1200,"currency":"CHF","value_usd":1296},"fwci":7.775,"has_fulltext":true,"cited_by_count":45,"citation_normalized_percentile":{"value":0.97410505,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"14","issue":"10","first_page":"487","last_page":"487"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9911999702453613,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9911999702453613,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.004699999932199717,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.7390000224113464},{"id":"https://openalex.org/keywords/audit-committee-chair","display_name":"audit committee chairs","score":0.7049999833106995},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.7379999756813049},{"id":"https://openalex.org/keywords/financial-institutions","display_name":"financial institutions","score":0.8119999766349792},{"id":"https://openalex.org/keywords/effective-tax-rate","display_name":"effective tax rate","score":0.7879999876022339},{"id":"https://openalex.org/keywords/regulatory-oversight","display_name":"regulatory oversight","score":0.5759999752044678}],"concepts":[{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.7409909963607788},{"id":"https://openalex.org/C2780148112","wikidata":"https://www.wikidata.org/wiki/Q1432581","display_name":"Proxy (statistics)","level":2,"score":0.6370159983634949},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6095677614212036},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.6067867875099182},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6052917242050171},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5173656344413757},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5091580748558044},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.4807598292827606},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.46605950593948364},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.44285014271736145},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.1096549928188324},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.3390/jrfm14100487","doi":"https://doi.org/10.3390/jrfm14100487","is_oa":true,"landing_page_url":"https://doi.org/10.3390/jrfm14100487","pdf_url":"https://www.mdpi.com/1911-8074/14/10/487/pdf?version=1634209949","source":{"id":"https://openalex.org/S4210217951","display_name":"Journal of risk and financial management","issn_l":"1911-8066","issn":["1911-8066","1911-8074"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","poland-20","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Risk and Financial Management","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:gam:jjrfmx:v:14:y:2021:i:10:p:487-:d:656211","doi":null,"is_oa":false,"landing_page_url":"https://www.mdpi.com/1911-8074/14/10/487/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:ff0fbd3031624e01b0b8a83a0819fdac","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/ff0fbd3031624e01b0b8a83a0819fdac","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Risk and Financial Management, Vol 14, Iss 487, p 487 (2021)","raw_type":"article"},{"id":"pmh:oai:econstor.eu:10419/258591","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10419/258591","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:article"}],"best_oa_location":{"id":"doi:10.3390/jrfm14100487","doi":"https://doi.org/10.3390/jrfm14100487","is_oa":true,"landing_page_url":"https://doi.org/10.3390/jrfm14100487","pdf_url":"https://www.mdpi.com/1911-8074/14/10/487/pdf?version=1634209949","source":{"id":"https://openalex.org/S4210217951","display_name":"Journal of risk and financial management","issn_l":"1911-8066","issn":["1911-8066","1911-8074"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","poland-20","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Risk and Financial Management","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3206470337.pdf","grobid_xml":"https://content.openalex.org/works/W3206470337.grobid-xml"},"referenced_works_count":53,"referenced_works":["https://openalex.org/W1807125212","https://openalex.org/W1966017500","https://openalex.org/W2003998973","https://openalex.org/W2013118440","https://openalex.org/W2021889375","https://openalex.org/W2073480168","https://openalex.org/W2086928606","https://openalex.org/W2107578741","https://openalex.org/W2243239323","https://openalex.org/W2467471454","https://openalex.org/W2518971425","https://openalex.org/W2547571061","https://openalex.org/W2612433156","https://openalex.org/W2626810385","https://openalex.org/W2683314378","https://openalex.org/W2747400589","https://openalex.org/W2749896356","https://openalex.org/W2765489170","https://openalex.org/W2784990553","https://openalex.org/W2793307483","https://openalex.org/W2810370960","https://openalex.org/W2887641158","https://openalex.org/W2888479799","https://openalex.org/W2898309145","https://openalex.org/W2901470531","https://openalex.org/W2906688755","https://openalex.org/W2914141864","https://openalex.org/W2935686671","https://openalex.org/W2967936587","https://openalex.org/W2982664847","https://openalex.org/W3014234505","https://openalex.org/W3020745668","https://openalex.org/W3113376730","https://openalex.org/W3116489876","https://openalex.org/W3120104584","https://openalex.org/W3122286732","https://openalex.org/W3122524802","https://openalex.org/W3122859634","https://openalex.org/W3123310207","https://openalex.org/W3123452386","https://openalex.org/W3123468997","https://openalex.org/W3124458444","https://openalex.org/W3124595561","https://openalex.org/W3124788320","https://openalex.org/W3125721023","https://openalex.org/W3125830669","https://openalex.org/W3126515689","https://openalex.org/W3126569126","https://openalex.org/W3131732342","https://openalex.org/W3139503774","https://openalex.org/W3146712285","https://openalex.org/W3168265519","https://openalex.org/W4252449759"],"related_works":["https://openalex.org/W4416745994","https://openalex.org/W4295135928","https://openalex.org/W3096377183","https://openalex.org/W4409163920","https://openalex.org/W7120988292","https://openalex.org/W4386264869","https://openalex.org/W4327852758","https://openalex.org/W4410704242","https://openalex.org/W4361002430","https://openalex.org/W7165414742"],"abstract_inverted_index":{"This":[0,189],"research":[1,282,288,297],"is":[2,26,275],"motivated":[3],"by":[4,254],"the":[5,29,86,94,147,168,199,230,255,279,295],"Omani":[6,200,245],"government\u2019s":[7],"desire":[8],"to":[9,27,69,185,228,266],"reduce":[10],"tax":[11,15,41,54,115,121,125,181,187],"avoidance":[12,42,55,126],"and":[13,37,44,96,131,153,167,238,252,258,293],"bolster":[14],"revenue":[16],"collected":[17],"from":[18,142],"financial":[19,143,246],"institutions.":[20,301],"The":[21],"purpose":[22],"of":[23,31,60,88,138,163,170,233],"this":[24],"paper":[25],"examine":[28],"impact":[30],"overlapped":[32,61,106,128,164,172,235],"audit":[33],"committee":[34],"(AC)":[35],"chairs":[36,237],"other":[38,77,97,132],"directors":[39,193,207],"on":[40,76,93,127,146,244],"practice":[43],"whether":[45,71],"they":[46],"play":[47,194,208],"a":[48,58,66,80,100,111,118,136,160,209,215,285],"monitoring":[49,210],"or":[50,82],"advisory":[51,196],"role":[52,197,211],"in":[53,198,299],"practice.":[56],"As":[57],"measure":[59],"AC":[62,73,89,95,107,129,165,173,236,239],"chairs,":[63],"we":[64,220],"used":[65,85,110],"dummy":[67],"variable":[68],"indicate":[70],"an":[72,171,195],"chair":[74,174],"sits":[75],"committees":[78,98],"within":[79,99],"company":[81,101],"not.":[83],"We":[84,109,123,202],"proportion":[87,162],"members":[90,166],"who":[91,226],"serve":[92],"as":[102,117,291],"our":[103,259],"proxy":[104,119],"for":[105,120,224],"directors.":[108,240],"company\u2019s":[112],"cash":[113],"effective":[114,180],"rate":[116],"avoidance.":[122,188],"regressed":[124],"membership":[130],"control":[133],"variables,":[134],"using":[135],"sample":[137],"204":[139],"firm-year":[140],"observations":[141],"institutions":[144,268],"listed":[145],"Muscat":[148],"Stock":[149],"Exchange":[150],"between":[151],"2014":[152],"2019.":[154],"Our":[155,241],"regression":[156],"results":[157],"show":[158],"that":[159,191,205,269],"higher":[161],"presence":[169],"were":[175],"both":[176],"associated":[177],"with":[178],"lower":[179],"rates,":[182],"which":[183,248],"equated":[184],"more":[186],"suggests":[190],"these":[192,206,218],"context.":[201],"found,":[203],"however,":[204],"when":[212,277],"firms":[213],"take":[214],"loss.":[216],"From":[217],"findings,":[219],"draw":[221],"important":[222],"implications":[223],"regulators":[225],"need":[227],"rethink":[229],"potential":[231],"consequences":[232],"having":[234],"study":[242],"focuses":[243],"institutions,":[247],"are":[249,270],"highly":[250],"regulated":[251],"monitored":[253],"central":[256],"bank,":[257],"findings":[260],"may":[261],"not":[262],"be":[263],"directly":[264],"applicable":[265],"non-financial":[267,300],"less":[271],"regulated,":[272],"so":[273],"caution":[274],"needed":[276],"interpreting":[278],"findings.":[280],"Further":[281],"could":[283],"employ":[284],"repeated":[286],"measured":[287],"design,":[289],"such":[290],"ours,":[292],"explore":[294],"same":[296],"question":[298]},"counts_by_year":[{"year":2026,"cited_by_count":9},{"year":2025,"cited_by_count":14},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":10},{"year":2022,"cited_by_count":4}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2021-10-25T00:00:00"}
