The effect of auditor characteristics on tax avoidance of Iranian companies
Purpose The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market. Design/methodology/approach In this regard, the effect of various factors suc...
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| Những tác giả chính: | , , |
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| Format: | Bài viết |
| Sprog: | English |
| Udgivet: |
University of Economics Ho Chi Minh City
2023
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| Online adgang: | https://www.emerald.com/insight/content/doi/10.1108/JABES-11-2018-0100/full/html https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115431 |
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| Thư viện lưu trữ: | Thư viện Trường Đại học Đà Lạt |
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| Summary: | Purpose The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market. Design/methodology/approach In this regard, the effect of various factors such as auditor tenure, auditor industry specialization, audit reports and audit fees on tax avoidance was examined. The study sample includes listed companies in the Tehran Stock Exchange. The time period of study is six years from 2011 to 2016. Also in this study, firm size, leverage, firm age and auditor size were controlled. Findings The results of this research were determined in four hypotheses. First and second hypotheses that explore the relationship between auditor tenure and auditor industry specialization with tax avoidance were not confirmed. But the results showed a significant relationship between the type of audit opinions and audit fees with tax avoidance. Originality/value The current study investigates the auditor characteristics on tax avoidance in a developing nation of Iran and the results may helpful the developing countries. |
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