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政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/129111

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/129111

Title:	The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design
Authors:	陳明進 Chen, Ming-Chin 張嘉文* Chang , Chia-Wen 李美雀 Lee , Mei-Chueh
Contributors:	會計系
Date:	2019-01
Issue Date:	2020-03-05 11:45:14 (UTC+8)
Abstract:	Accounting expertise is closely related to corporate tax planning, and hence, corporate chief financial officers (CFOs) with accounting expertise may have advantages in exploiting tax planning opportunities. By manually collecting CFOs’ autobiographic information and identifying their accounting-related work experience, we empirically examine whether a CFO with accounting expertise is more likely than a CFO without such expertise to exploit tax planning opportunities, resulting in greater corporate tax avoidance. We find that CFOs with accounting expertise are negatively associated with corporate effective tax rates. The average effective tax rate of firms with accounting expert CFOs is approximately 19.4% lower than that of their counterparts with non-accounting expert CFOs, ceteris paribus. Moreover, the abnormal variable compensation of CFOs with accounting expertise is negatively associated with corporate effective tax rates. The results suggest that the accounting expertise and compensation schemes of CFOs can have a significant effect on the aggressiveness of corporate tax planning.
Relation:	Review of Quantitative Finance and Accounting, 54, 273–296
Data Type:	article
DOI link:	https://doi.org/10.1007/s11156-019-00789-5
DOI:	10.1007/s11156-019-00789-5
Appears in Collections:	[Department of Accounting] Periodical Articles

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