Mohamed abd elmenam elshawarby

Assistant professor of Accounting, High institute of computer science and information Systems, New Cairo academy – Egypt

This research aims to identify the impact of the accounting dimensions of corporate governance on the quality of tax return, as well as their impact on tax revenues, has been used questionnaire list for conducting the field study was selected sample of auditors , academics from the Department of Accounting and Finance Managers have been tested the hypotheses of the study ,and reached a group The most important of these is that there is a relationship between the application of accounting dimensions of corporate governance and improving the quality of tax returns, as well as there is a relationship between the application of accounting dimensions of corporate governance and the increase of tax revenues.

Keywords: accounting dimensions, corporate governance, tax return, egypt

Free Full-text PDF

How to cite this article:

Mohamed abd elmenam elshawarby. THE ROLE OF ACCOUNTING DIMENSIONS OF CORPORATE GOVERNANCE IN IMPROVING THE TAX RETURN IN EGYPT.International Journal of Accounting and Auditing, 2020,1:4


1. Agrawal, Anup, & Chadha, Sahiba., (2004), ” Corporate Governance and Accounting Scandels”, Working Paper,
2. Ball, R. and Shivakumar, L. (2005).Tax quality in UK private firms: comparative loss recognition timeliness. Journal of Accounting and Economics, 39, 83–128.
3. Beneish, M. D. (2001). Tax Management: A Perspective. Managerial Finance, 27(12), 3-17.
4. Bisogno, M., & DeLuca, R. (2016). Voluntary joint audit and tax quality: Evidence from Italian SMEs. International Journal of Business Research and Development, 5(1), 1-22.
5. Brown, L., &Caylor, M. (2004).Corporate governance and firm performance.Available at SSRN 586423.
6. Burnett, B. M., Cripe, B. M., Martin, G .W.,&Mc-Allister, B. P. (2012). Audit quality and the trade-off between accretive stock repurchases and accrual-based tax management. The Accounting Review, 87(6), 1861-1884.
7. Cattrysse, Jan., (2005),” Reflection on Corporate Governance and the Role of the Internal Auditor” ,
8. Guenther, D.A. (1994). Tax Management in Response to Corporate Tax Rate Changes: Evidence from the 1986 Tax Reform Act. The Accounting Review, 69, 230–243.
9. Hanlon, M., &Slemrod, J. (2009). What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics, 93, 126 – 141.
11. Jensen, M., & Murphy, K. J. (1990).Performance pay and top-management incentives. Journal of Political Economy, 98, 225 – 262.
12. Jong, A., &Mertens, G. (2014). How does tax management influence investor’s perceptions of firm value? Survey evidence from financial analysts. Review of Accounting Studies, 19(2), 606-627.
13. Laguir, I. Elbaz, J. and Laguir, L. (2015).Empirical evidence on SMEs’ tax management.Applied Economics Letters, 22, 1133–1137.
14. Lin, K.Z. Mills, L.F. and Zhang, F. (2014).Public versus Private Firm Responses to the Tax Rate Reduction in China. Journal of the American Taxation Association, 36, 137–163.
15. McVay, S. (2006).Tax Management using classification shifting: An examination of core tax and special items. The Accounting Review, 81(3), 501-531.
16. Miloud, T. (2014).Tax management and initial public offerings: An empirical analysis. The Journal of Applied Business Research, 30(1), 117-134.
17. Minnick, K., &Noga, T. (2010). Do corporate governance characteristic influencing tax management?. Journal of Corporate Finance, 16, 703 – 718.
18. Muraz, M., &Ziesenib, R. (2014). How do reputation and liability regimes affect audit quality in a joint audit setting. German Economic Association of Business Administration. Retrieved from
19. Organization for Economic Co Operation and Development, (2004), ” OECD Principles of Corporate Governance”,
20. Rego, S. O., & Wilson, R. (2012). Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research, 50, 775-810.
21. Roychowdhury, S. (2006).Tax management through real activities manipulation. Journal of Accounting and Economics, 42, 335-370.
22. Rusmin, R. (2010). Auditor quality and tax management: Singaporean evidence. Managerial Auditing Journal, 25(7), 618-638.
23. Scholes, M., Wolfson, M., Erickson, M., Maydew, E., &Shevlin, T. (2009). Taxes and business strategy: a planning approach. Upper Saddle River: Pearson.
24. Siregar, S. V., &Utama, S. (2008). Type of tax management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia. The International Journal of Accounting, 43, 1-27.
25. Watts, R., & Zimmerman, J. (1990). Positive Accounting Theory: A ten year perspective. The Accounting Review, 65, 131-156.
26. Yaşar, A. (2013). Big Four Auditors, Audit Quality and Tax Management: Evidence from Turkish Stock Market. International Journal of Business and Social Science, 4(17), 153-163.
27. Yermack, D. (2004). Remuneration, retention, and reputation incentives for outside directors. Journal of Finance, 59, 2281 – 2308.
28. Zhu, T., Lu, M., Shan, Y., & Zhang, Y. (2015).Accrual-based and real activity tax management at the back door: Evidence from Chinese reverse. Pacific-Basin Finance Journal, 35, 317-339.

Terms of Use/Privacy Policy/ Disclaimer/ Other Policies:
You agree that by using our site, you have read, understood, and agreed to be bound by all of our terms of use/privacy policy/ disclaimer/ other policies (click here for details).

This work and its PDF file(s) are licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.