{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,6,15]],"date-time":"2026-06-15T14:32:20Z","timestamp":1781533940184,"version":"3.54.5"},"reference-count":50,"publisher":"MDPI AG","issue":"5","license":[{"start":{"date-parts":[[2026,4,23]],"date-time":"2026-04-23T00:00:00Z","timestamp":1776902400000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"name":"Middle East University, Amman, Jordan"},{"id":[{"id":"https:\/\/ror.org\/059bgad73","id-type":"ROR","asserted-by":"publisher"}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Computation"],"abstract":"<jats:p>Corporate tax avoidance has become a major governance and fiscal sustainability concern, particularly in developing economies where corporate tax revenues constitute a critical source of public financing. While prior research suggests that board gender diversity (BGD) enhances ethical oversight and monitoring, its effectiveness in constraining aggressive tax planning may depend on firms\u2019 informational and technological environments. This study examines whether artificial intelligence (AI) capability strengthens the governance role of BGD in reducing corporate tax avoidance. Using a balanced panel of 1586 non-financial firms from developing economies over the period 2009\u20132023, the analysis employs firm FE models and dynamic two-step System GMM estimations to address unobserved heterogeneity, endogeneity, and the persistence of corporate tax behavior. The results indicate that BGD is positively associated with effective tax rates, implying lower levels of corporate tax avoidance. Furthermore, AI capability\u2014measured using a lagged specification\u2014significantly strengthens this relationship, suggesting that firms with higher AI adoption exhibit a stronger governance effect of gender-diverse boards on tax compliance. Additional robustness tests\u2014including alternative tax avoidance measures, alternative BGD specifications, heterogeneity analysis, and selection-bias corrections using Heckman, propensity score matching (PSM), and instrumental variable (2SLS) approaches\u2014confirm the stability of the findings. Overall, the results highlight the complementary role of technological capability and board diversity in strengthening corporate governance (CG) and fiscal discipline in developing economies.<\/jats:p>","DOI":"10.3390\/computation14050097","type":"journal-article","created":{"date-parts":[[2026,4,24]],"date-time":"2026-04-24T17:26:18Z","timestamp":1777051578000},"page":"97","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":0,"title":["AI-Enabled Governance: Board Gender Diversity and Corporate Tax Avoidance"],"prefix":"10.3390","volume":"14","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-7166-0063","authenticated-orcid":false,"given":"Marwan","family":"Mansour","sequence":"first","affiliation":[{"name":"Accounting Department, Business Faculty, Amman Arab University, P.O. Box 2234, Amman 11953, Jordan"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Mo\u2019taz Al","family":"Zobi","sequence":"additional","affiliation":[{"name":"Accounting Department, Business Faculty, Amman Arab University, P.O. Box 2234, Amman 11953, Jordan"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Ahmad","family":"Marei","sequence":"additional","affiliation":[{"name":"Business Faculty, Middle East University, Amman 11831, Jordan"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Luay","family":"Daoud","sequence":"additional","affiliation":[{"name":"Institute of Public Administration, Riyadh 12627, Saudi Arabia"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Nour Ibrahim","family":"Kurdi","sequence":"additional","affiliation":[{"name":"Business Faculty, Middle East University, Amman 11831, Jordan"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"1968","published-online":{"date-parts":[[2026,4,23]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"145","DOI":"10.1016\/j.jfineco.2005.02.002","article-title":"Corporate tax avoidance and high-powered incentives","volume":"79","author":"Desai","year":"2006","journal-title":"J. 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