Corporate social responsibility and tax aggressiveness: A test of legitimacy theory

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dc.contributor.author Lanis, Roman en_US
dc.contributor.author Richardson, Grant en_US
dc.contributor.editor en_US
dc.date.accessioned 2014-04-03T02:24:18Z
dc.date.available 2014-04-03T02:24:18Z
dc.date.issued 2013 en_US
dc.identifier 2012002744 en_US
dc.identifier.citation Richardson, Grant and Lanis, Roman 2013, 'Corporate social responsibility and tax aggressiveness: A test of legitimacy theory', Accounting, Auditing and Accountability Journal, vol. 26, no. 1, pp. 75-100. en_US
dc.identifier.issn 1368-0668 en_US
dc.identifier.other C1 en_US
dc.identifier.uri http://hdl.handle.net/10453/23683
dc.description.abstract Purpose ? The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of non-tax aggressive corporations in Australia. Design/methodology/approach ? A unique sample of 20 Australian corporations accused by the Australian Taxation Office of engaging in tax aggressive activities during the 2001-2006 period was hand-collected. These 20 tax aggressive corporations were then matched with 20 non-tax aggressive corporations (based on industry classification, corporation size and time period). This process generated a choice-based sample of 40 corporations for empirical analysis. Using content analysis techniques, financial accounting data were gathered from the Aspect-Huntley database and CSR disclosures were individually measured for each corporation in the sample. Various statistical techniques were then used (e.g. paired sample statistics, Pearson correlation analysis and ordinary least squares regression analysis) to test legitimacy theory. Findings ? Overall, the empirical results consistently show a positive and statistically significant association between corporate tax aggressiveness and CSR disclosure, thereby confirming legitimacy theory in the context of corporate tax aggressiveness. en_US
dc.language en_US
dc.publisher Emerald Group Publishing Limited en_US
dc.title Corporate social responsibility and tax aggressiveness: A test of legitimacy theory en_US
dc.parent Accounting, Auditing and Accountability Journal en_US
dc.journal.volume 26 en_US
dc.journal.number 1 en_US
dc.publocation United Kingdom en_US
dc.identifier.startpage 75 en_US
dc.identifier.endpage 100 en_US
dc.cauo.name BUS.School of Accounting en_US
dc.conference Verified OK en_US
dc.for 150107 en_US
dc.personcode 040045 en_US
dc.personcode 0000093155 en_US
dc.percentage 50 en_US
dc.classification.name Taxation Accounting en_US
dc.classification.type FOR-08 en_US
dc.edition en_US
dc.custom en_US
dc.date.activity en_US
dc.location.activity en_US
dc.description.keywords Australia, Corporate social responsibility, Disclosure, Legitimacy theory, Social responsibility, Tax aggressiveness, Taxes en_US


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