The moderating role of the board of directors independence on the relationship between financial transparency and tax avoidance

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Key Points

The research aims to understand how the independence of the board of directors influences the connection between financial transparency and tax avoidance.
Analyzed the relationship dynamics between board independence, financial transparency, and tax avoidance.
Utilized quantitative measures to assess financial practices and governance structures.
Considered a diverse range of corporate entities for comprehensive insights.
Found a significant moderating effect of board independence on financial transparency and tax avoidance.
Demonstrated that increased board independence correlates with higher financial transparency and lower tax avoidance.

Explores the effect of board independence on tax avoidance relating to financial transparency, suggesting strategic governance implications.

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Salah et al. (2026) studied this question.

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