Impact of Audit Committee Expertise, Diligence, and Gender on Corporate Tax Aggressiveness in The Era of The Covid-19 Pandemic

Abstract

This research investigates how various attributes of audit committee members—such as expertise, dedication, and gender—affect aggressive tax planning. The results reveal a significant correlation between audit committee expertise and tax aggressiveness. This underscores how professional experience enhances comprehension of corporate matters, thereby boosting members’ efficiency in tax planning and risk assessment. Moreover, the continuity of the audit committee, specifically its size, plays a crucial role in determining tax aggressiveness by ensuring ample resources to facilitate supervisory roles in financial reporting and meeting tax obligations. Conversely, the committee’s continuity, encompassing meeting frequency and attendance, doesn’t prove effective in curbing tax aggressiveness. Notably, the findings regarding the committee's gender align with the notion that it doesn't influence limiting tax aggressiveness due to the lower representation of women compared to men on the committee.