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Please contact us via online chat and we will respond to you as soon as possible on Monday, December 4.

Board Risk Oversight and Corporate Tax-Planning Practices ON DEMAND

Available Until

Your Desk

1.0 Credits

Member Price $49.00

Non-Member Price $59.00


Risk oversight by the board of directors is a key component of a firm’s enterprise risk management framework, and recently, boards have paid more attention to their firm’s tax-planning activities. In this study, we use a hand-collected sample of proxy statement disclosures about the board’s role in risk oversight and provide evidence that risk oversight is negatively associated with both tax uncertainty and overall tax burdens. We find that risk oversight is most strongly associated with positions that yield permanent tax benefits and also with less risky tax-planning activities. Overall, the evidence suggests that board risk oversight is associated with more effective tax-planning practices.


Tax planning.



Designed For

CPAs and other tax professionals.


To identify the board risk oversights and corporate tax-planning practices.





Non-Member Price $59.00

Member Price $49.00