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<p>The aim of this paper is to investigate the impact of Integrated Reporting Quality (IRQ) on Corporate Tax Avoidance (TA). Further, the present study examines the moderating effect of Board Gender Diversity (BGD) on the IRQ-TA nexus. The study uses a panel data set of the top 100 South African companies listed each year on the Johannesburg Stock Exchange (JSE) during the period ranging from 2016 to 2021. The empirical result reveals a positive and non-significant impact of IRQ on Corporate Tax Avoidance. Further, the present research indicates a negative and statistically significant effect of IRQ on TA in the presence of a high percentage of women on the board of directors, underscoring the pivotal role played by this governance mechanism attribute. These results are also validated in the additional analyses conducted. The research work extends the scarce literature examining the impact of IRQ on TA. Specifically, the study is the first, to the best of authors’ knowledge, to provide evidence of the moderating role of BGD in the IRQ-TA relationship. This evinces a valuable opportunity to introduce a new contribution to the existing literature.</p>

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Integrated reporting quality and corporate tax avoidance: the moderating role of board gender diversity

  • 期刊论文

  • 发表日期：

    2025年2月1日

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  • Yosra Makni Fourati,
  • Mouna ElAyeb,
  • Mohamed Drira

摘要

The aim of this paper is to investigate the impact of Integrated Reporting Quality (IRQ) on Corporate Tax Avoidance (TA). Further, the present study examines the moderating effect of Board Gender Diversity (BGD) on the IRQ-TA nexus. The study uses a panel data set of the top 100 South African companies listed each year on the Johannesburg Stock Exchange (JSE) during the period ranging from 2016 to 2021. The empirical result reveals a positive and non-significant impact of IRQ on Corporate Tax Avoidance. Further, the present research indicates a negative and statistically significant effect of IRQ on TA in the presence of a high percentage of women on the board of directors, underscoring the pivotal role played by this governance mechanism attribute. These results are also validated in the additional analyses conducted. The research work extends the scarce literature examining the impact of IRQ on TA. Specifically, the study is the first, to the best of authors’ knowledge, to provide evidence of the moderating role of BGD in the IRQ-TA relationship. This evinces a valuable opportunity to introduce a new contribution to the existing literature.