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This paper aimed to shed light on the relationship between blockchain technology intensity and tax evasion and whether this relationship is moderated by good governance.

Data from a sample of 50 European companies selected from the STOXX 600 index between 2010 and 2019 were used to test the model via panel data and multiple regression. Here, we used the generalized least squares method estimated on panel data. A multivariate regression model was used to analyze the moderating effect of good governance on the association between blockchain technology intensity and tax evasion. For the robustness analyses, we included the comparative study of legal systems. We performed an additional analysis by testing the dynamic dimension of the data set using the generalized method of moments to control for the endogeneity problem.

Expectedly, the results showed a negative relationship between blockchain technology intensity and tax evasion. Furthermore, the findings suggest that the moderating variable negatively affects the relationship between blockchain technology and tax evasion.

To our knowledge, this study supports the existing literature. Firstly, it expands the scientific debate on tax evasion. Secondly, it extends the scope of the agency theory, which is used to explain the phenomena associated with tax evasion. This study is one of the first to examine the moderating effect of good governance on the association between blockchain technology intensity and tax evasion.

The purpose of this paper is to examine the link between board of directors’ roles namely strategy, service and control roles and ambidextrous innovation. This study also aims to determine whether the independence and gender diversity of boards have mediating effects in this relationship.

On the basis of a quantitative approach, the authors conducted a survey on all Tunisian-listed firms. A partial least square method was used to analyze the quantitative data. The authors also conducted semi-structured interviews with a sample of boards’ members of the surveyed firms followed by a thematic analysis of the discourses to discuss the results.

Results revealed that ambidextrous innovation is negatively linked to board’s control role. The outcomes of this research show also that ambidextrous innovation is positively associated with board’s service role and that the gender diversity moderates positively this link. Findings do not indicate a significant relationship between board’s strategy role and ambidextrous innovation but show evidence that the relationship is negatively moderated by independent directors, while positively moderated by gender diversity.

This research sheds light on the effects of Boards’ roles on ambidextrous innovation and the moderating effect of board’s gender diversity and independence as well. This paper addresses the gap in the literature as this thematic has not been studied, offering key insights with regard to corporate governance of companies looking to achieve ambidextrous innovation.