Three Essays in Investment Efficiency, Accounting Reporting Complexity, and Cybersecurity Breaches: Evidence from Corporate Tax Avoidance
This thesis comprises three essays that examine the association between corporate tax avoidance and investment efficiency, accounting reporting complexity (ARC) and cybersecurity breaches (CSBs). The results of this study indicate that there is a positive association between corporate tax avoidance...
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| Format: | Thesis |
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Curtin University
2021
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| Online Access: | http://hdl.handle.net/20.500.11937/83671 |
| _version_ | 1848764600445566976 |
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| author | Asiri, Mohammed |
| author_facet | Asiri, Mohammed |
| author_sort | Asiri, Mohammed |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This thesis comprises three essays that examine the association between corporate tax avoidance and investment efficiency, accounting reporting complexity (ARC) and cybersecurity breaches (CSBs). The results of this study indicate that there is a positive association between corporate tax avoidance and investment inefficiency. It is also found that the association is mediated by financial statement readability, financial statement comparability and product market competition. It is found that ARC is associated positively with firms’ reporting of UTBs. Additionally, the use of industry-specialist auditors magnifies the positive association between ARC and UTBs. It is found that there is a positive and significant association between the occurrence of cybersecurity breaches and corporate tax avoidance in both the full sample and the propensity score matched sample. |
| first_indexed | 2025-11-14T11:21:56Z |
| format | Thesis |
| id | curtin-20.500.11937-83671 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:21:56Z |
| publishDate | 2021 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-836712021-05-21T02:57:39Z Three Essays in Investment Efficiency, Accounting Reporting Complexity, and Cybersecurity Breaches: Evidence from Corporate Tax Avoidance Asiri, Mohammed This thesis comprises three essays that examine the association between corporate tax avoidance and investment efficiency, accounting reporting complexity (ARC) and cybersecurity breaches (CSBs). The results of this study indicate that there is a positive association between corporate tax avoidance and investment inefficiency. It is also found that the association is mediated by financial statement readability, financial statement comparability and product market competition. It is found that ARC is associated positively with firms’ reporting of UTBs. Additionally, the use of industry-specialist auditors magnifies the positive association between ARC and UTBs. It is found that there is a positive and significant association between the occurrence of cybersecurity breaches and corporate tax avoidance in both the full sample and the propensity score matched sample. 2021 Thesis http://hdl.handle.net/20.500.11937/83671 Curtin University fulltext |
| spellingShingle | Asiri, Mohammed Three Essays in Investment Efficiency, Accounting Reporting Complexity, and Cybersecurity Breaches: Evidence from Corporate Tax Avoidance |
| title | Three Essays in Investment Efficiency, Accounting Reporting
Complexity, and Cybersecurity Breaches: Evidence from Corporate
Tax Avoidance |
| title_full | Three Essays in Investment Efficiency, Accounting Reporting
Complexity, and Cybersecurity Breaches: Evidence from Corporate
Tax Avoidance |
| title_fullStr | Three Essays in Investment Efficiency, Accounting Reporting
Complexity, and Cybersecurity Breaches: Evidence from Corporate
Tax Avoidance |
| title_full_unstemmed | Three Essays in Investment Efficiency, Accounting Reporting
Complexity, and Cybersecurity Breaches: Evidence from Corporate
Tax Avoidance |
| title_short | Three Essays in Investment Efficiency, Accounting Reporting
Complexity, and Cybersecurity Breaches: Evidence from Corporate
Tax Avoidance |
| title_sort | three essays in investment efficiency, accounting reporting
complexity, and cybersecurity breaches: evidence from corporate
tax avoidance |
| url | http://hdl.handle.net/20.500.11937/83671 |