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The study investigates the influence of risk management committee attributes on aggressive tax planning among listed companies in Nigeria from 2018-2022.
Secondary data was obtained from the corporate annual reports of companies under the information communication technology sector listed on Nigeria exchange. The panel regression analysis was used for the analysis.
The study conclusively revealed that the gender composition of the risk management committee, frequency of risk management committee meetings and multiple membership of risk management committee members all have a negative and insignificant relationship with aggressive tax planning. While risk management committee size, has a positive relationship with aggressive tax planning. Consequently, experienced and qualified members should be encouraged to participate in various roles to leverage their expertise for the firm's benefit.
