This study aims to examine the impact of the characteristics of the audit committee on tax
avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh
City and Ha Noi Stock Exchange over the period 2010–2019. By using the FEM and SGMM
estimation for panel data, the empirical results show how the characteristics of the audit
committee affect tax avoidance differently. Specifically, we find that the size of the audit
committee has a positive correlation to tax avoidance, while the proportion of female …

This study aims to examine the impact of the characteristics of the audit committee on tax
avoidance in Vietnam. The article uses data of nonfinancial firms listed on the Ho Chi Minh
City and Ha Noi Stock Exchange over the period 2010-2019. By using the FEM and SGMM
estimation for panel data, the empirical results show how the characteristics of the audit
committee affect tax avoidance differently. Specifically, we find that the size of the audit
committee has a positive correlation to tax avoidance while the proportion of female …