Agudelo, M. A. L., Jóhannsdóttir, L., & Davídsdóttir, B. (2019). A literature review of thehistory and evolution of corporate social responsibility. International Journal ofCorporate Social Responsibility, 4(1), 1–23. https://doi.org/10.1186/s40991-018-0039
Ardillah, K., & Halim, Y. (2022). The Effect of Institutional Ownership, Fiscal Loss Compensation, and Accounting Conservatism on Tax Avoidance. Journal of Accounting Auditing and Business, 5(1), 1-15.
Armstrong, C., Blouin, J., Jagolinzer, A., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60, 1–17.
Austin, C. R., & Wilson, R. J. (2017). An examination of reputational costs and tax avoidance: Evidence from firms with valuable consumer brands. The Journal of the American Taxation Association, 39, 67–93. 
Badertscher, B., Katz, S., & Rego, S. O. (2013). The separation of ownership and control and corporate tax avoidance. Journal of Accounting and Economics, 56, 228–250
Cheng, C. A. A., Huang, H. H., Li, Y., & Stanfield, J. (2012). The effect of hedge fund activism on corporate tax avoidance. The Accounting Review, 87, 1493–1526.
Dai, L., Dharwadkar, R., Shi, L., & Zhang, B. (2017). The governance transfer of blockholders: evidence from block acquisitions and earnings management around the world. Journal of Corporate Finance, 45(5), 586–607.
Davis, A. K., Guenther, D. A., Krull, L. K., & Williams, B. M. (2016). Do socially responsible firms pay more taxes?. The Accounting Review, 91, 47–68. 
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. The Accounting Review, 85, 1163–1189.
Fama, E. F. (1980). Agency problems and the theory of the firm. Journal of Political Economy, 88, 288–307.
Hanlon, M., Rajgopal, S., & Shevlin, T. (2004). Large Sample Evidence on the Relation Between Stock Options and Risk Taking. Working Paper, University of Washington.
Hasan, I., Hoi, C.K.S., Wu, Q., & Zhang, H. (2014). Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. Journal of Financial Economics, 113(1), 109-130.
Hasan, I., Kim, I., Teng, H., & Wu, Q. (2022). The effect of foreign institutional ownership on corporate tax avoidance: International evidence. Journal of International Accounting, Auditing and Taxation, 46, 100440. 
Khan, M., Srinivasan, S., & Tan, L. (2017). Institutional ownership and corporate tax avoidance: New evidence. The Accounting Review, 92, 101–122. 
Khurana, I., & Moser, W. (2013). Institutional Shareholders' Investment horizon and tax avoidance. The Journal of the American Taxation Association, 35, 111–134. 
Li, B., Liu, Z., & Wang, R. (2021). When dedicated investors are distracted: The effect of institutional monitoring on corporate tax avoidance. Journal of Accounting and Public Policy, 40, 106873. 
Pasternak, M., & Rico, C. (2008). Tax Interpretation, Planning, and Avoidance:Some Linguistic Analysis. Akron Tax Journal, 23(1), 33-56.
Rakia, R., Kachouri, M., & Jarboui, A. (2023). "The moderating effect of women directors on the relationship between corporate social responsibility and corporate tax avoidance? Evidence from Malaysia". Journal of Accounting in Emerging Econom, 14(1), 1-24.
Velte, P. (2023). "Ownership structure and corporate tax avoidance: a structured literature review on archival research". Journal of Applied Accounting Research, 25(3), 696-731.
Ying, T., Wright, B., & Huang, W. (2017). Ownership structure and tax aggressiveness of Chinese listed companies. International Journal of Accounting & Information Management, 25, 313–332.