CEOs’ Pre‐Career Exposure to Religion and Corporate Tax Avoidance
研究了CEO在职业生涯前接触宗教的经历如何影响企业避税行为，发现曾就读宗教大学的CEO所在企业更少避税，且政治腐败、企业社会责任等情境因素会调节这一关系。
Abstract In response to the burgeoning interest in CEOs’ pre‐career experience, this study focuses on their pre‐career exposure to religion. We argue that CEOs who were exposed to religion before starting their professional career will be imbued with the values that prioritize social obligations. Moreover, these imprinted values become activated in the context of corporate tax payment, such that firms with a CEO who attended a religious university are less likely to avoid tax. We further explore how CEOs’ present social context, including political corruption, corporate social performance and present exposure to religion, provides situational cues that moderate the baseline relationship. An analysis of a sample of US listed firms from 2000 to 2019 provides general support for our predictions.