Smoke and mirrors: Corporate social responsibility and tax avoidance

By Prem Sikka. 2010

387 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/11789017ad7360a80002927abd7214963f73fd35

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Tarek Abdelfattah
2. J. Hasseldine
3. G. Morris
4. Farid Ullah
5. Kweku Adams
6. Dawda Adams
7. S. Ullah
8. Burcin Col

In Economics and Econometrics

1. Tarek Abdelfattah
2. J. Hasseldine
3. G. Morris
4. Farid Ullah
5. Kweku Adams
6. Dawda Adams
7. S. Ullah
8. Burcin Col

Citations in the corpus

• The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017, neutral): “In a highly cynical article regarding firms’ motivations for engaging in socially responsible behaviour, Sikka (2010) argues that there exists a glaring inconsistency between the policy documents that companies draft avowing their intention to behave in a socially responsible manner on one hand but…”
• Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market (2020, background): “For instance, one argument is that socially responsible firms will not engage in tax avoidance practices (Hoi et al., 2013; Lin et al., 2017; Sikka, 2010).”
• Corporate social responsibility and tax avoidance: A comment and reflection (2013, background): “C r J a b a A R R A K A C T T T 1 ( p t o a d a t D i 0 h Contents lists available at SciVerse ScienceDirect Accounting Forum jou rn al h om epa ge: www.elsev ier .com/ locate /acc for orporate social responsibility and tax avoidance: A comment and eflection ohn Hasseldinea,∗, Gregory Morrisb Whitte”
• Globalisation, governance, accountability and the natural resource ‘curse’: Implications for socio-economic growth of oil-rich developing countries (2019, background): “Similar to the above research is the study of the dark side of transfer pricing and its implications on tax avoidance and wealth retentiveness by Sikka and Willmott (2010). They argue that transfer pricing is a mechanism being used by MNCs, including a group of related firms, to optimally allocate c”
• Going to Haven? Corporate Social Responsibility and Tax Avoidance (2019, background): “Sikka (2010) uses anecdotal evidence on the most aggressive form of tax avoidance, that is, tax evasion.”
• Does Corporate Social Responsibility Affect Corporate Tax Aggressiveness (2015, background): “Carroll and Joulfaian (2005), Preuss (2010) and Sikka (2010) note that some firms claiming to be socially responsible are also engaged in tax aggressive activities.”
• New accounts: Towards a reframing of social accounting (2014, neutral): “Adams, 004; Bebbington, 2007; Collison et al., 2007; Collison et al., 2010; Davison and Warren, 2009; Gallhofer et al., 2006; Gibson et al., 2001; Gray, 2006; Lewis nd Russell, 2011; Locke et al., 2007; Sikka, 2010a,b; Steiner, 2010).”
• Accounting for human rights: The challenge of globalization and foreign investment agreements (2011, background): “There is a suspicion that a large volume of the CSR reports are self-serving (Sikka, 2010) and corporate disclosures are frequently selective and part of the ideological battle to both accommodate and resist change (Adams, 2004; Spence, 2009).”
• Do Socially Responsible Firms Pay More Taxes (2016, result): “Qualitative evidence presented in Preuss (2010) and Sikka (2010) is also consistent with this argument.”