أثر خصائص لجان التدقيق في ممارسات التخطيط الضريبي ‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬‬ دراسة تجريبية على الشركات غير المالية المدرجة في سوق الكويت للأوراق المالية

Abstract

The research aimed to examine the impact of audit committee characteristics on the tax planning practices of non-financial companies listed on the Kuwait Stock Exchange. To achieve this objective, secondary data were collected from the annual financial reports of 38 companies over the period from 2020 to 2024. The researcher used pooled cross-sectional time-series data, which were analyzed using E-views 12 software. The dependent variable, tax planning, was measured by the current effective tax rate. The independent variable (audit committee characteristics) was measured through audit committee size, independence, and the number of its meetings. Firm size was measured by the logarithm of total assets, and financial leverage was measured by dividing total debt by total assets as a control variable.

The results showed no significant impact of audit committee size or independence on the aggressive tax planning practices of non-financial companies listed on the Kuwait Stock Exchange. Conversely, there was a significant impact of the number of audit committee meetings on the aggressive tax planning practices of non-financial companies listed on the Kuwait Stock Exchange.