Audit Committee Attributes and Corporate Tax Avoidance: The Moderating Role of Audit Committee Independence

This research investigates the effect of audit committee (AC) attributes on tax avoidance selected fuel & power sector companies listed DSE Bangladesh. The study employs a panel data set 17 for 5 years, i.e., 2015-16 to 2019-2020, and analyses sample by applying regression model. uses two econometric models making empirical analysis testing undertaken hypotheses. Adopting several diagnostic tests, model selection runs random first fixed second It also performs series robustness tests adopting alternate methods, proxy dependent variable further confirmation findings. finds that AC size has negative insignificant association with corporate avoidance, while meeting significant relationship avoidance. Further, independence moderates Specifically, documents interaction (ACS*ACI) (ACM*ACI) positive Thus, might contribute in policy policymakers practitioners business sectors control or limit