Ahmad Alqatan

Arab Open University - Kw, Accounting, Faculty Member

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Dr Ahmad Alqatan is Assistant Dean of the faculty of business and Law, an Assistant Professor at Arab Open University, Kuwait and the Founder of ITAR Group.

He has published 20-refereed papers in academic journals, three chapters and one book. He organised, member of committees, discussant, and presenter in more than 54 international conferences. His principal research area is concerned with corporate governance, diversity earnings management, firm performance. He has been awarded several times such as the prestigious 2019 Best Paper Award of the honour issuer Financial Economics Meeting: Post-crisis challenge conference and the prestigious 2019 Best poster Award of the 15th Research and Innovation Conference. He is a Co-Editor-in-Chief in eight journals. Also, Dr. Ahmad holds International Professional Certificate In International Financial Reporting Standards (CertIFR) from ACCA.
Phone: +447445099950

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Yahaya Adabenege

Monica Maria Elena Fait

Edosa Aronmwan

University of Benin

Nadia Elouaer

sumayya chughtai

Administrative Sciences (ISSN 2076-3387) (ESCI & Scopus indexing)

MDPI

Joy Godspower-Lucky

Brad Badertscher

Lucrezia Songini

Università degli Studi del Piemonte Orientale

Abeer Abdelhalim

KFU

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Effect of Audit Committee on Tax Aggressiveness: French Evidence

Journal of Risk and Financial Management, 2025

This study investigates the effect of audit committee characteristics on the level of tax aggress... more This study investigates the effect of audit committee characteristics on the level of tax aggressiveness. Drawing on a sample of 72 French listed firms from the SBF120 index for the period from 2015 to 2022, this study measures the level of tax aggressiveness through the effective tax rate (cash ETR). The descriptive statistics, correlation matrix, variance inflation factor (VIF), and feasible generalized least squares (FGLS) regression were used for analysis of panel data. The findings reveal that measures of the independence of the audit committee, expertise of the audit committee, and audit committee size are significantly linked to tax aggressiveness. The findings also highlighted that the frequency of audit committee meetings is weakly linked to tax aggressiveness. The effectiveness of audit committee members can send a strong signal to the tax authorities, the shareholders, regulators, and the investors who are concerned about the risk of tax aggressiveness. This study contributes to the existing literature aimed at exploring the effect of audit committee characteristics on tax aggressiveness in a French context. This study has several implications for regulators, policymakers, and academia. It helps the policymakers and regulators in policy reforms who aim at combating aggressive tax practices in France, which is one of the primary objectives within the European Union (EU) framework.

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