Assistant Professor of Accounting, Faculty of Management and Accounting, Allameh Tabatabaei University of Tehran, Tehran, Iran
10.22034/iaar.2020.112787
Abstract
According to become the tax avoidance into one of the main obstacles in realizing tax revenues; in this research, the relationships between audit quality, profit management and tax avoidance are examined.
By applying the defined constraints in the selection of the statistical sample, 69 companies were selected among the listed companies in the stock market during the 2013-2017 years and the test of statistical hypotheses are done by using the Eviews 8 software And panel data.
The results of this study show that there is a reverse and significant relationship between earnings management and tax avoidance and this reverse relation is exacerbated with the presence of a quality auditor. Also, there is a reverse and significant relationship between the quality of the auditor and the tax avoidance. There is also a direct and significant relationship between auditor quality and earnings management.
Hence, better management of profits and the use of quality auditors, whether alone or together, would lead to a reduction in tax avoidance.
Seddighi, R. (2020). Auditor Quality, Earning Management and Tax Avoidance. Accounting and Auditing Research, 12(46), 169-186. doi: 10.22034/iaar.2020.112787
MLA
Roohollah Seddighi. "Auditor Quality, Earning Management and Tax Avoidance". Accounting and Auditing Research, 12, 46, 2020, 169-186. doi: 10.22034/iaar.2020.112787
HARVARD
Seddighi, R. (2020). 'Auditor Quality, Earning Management and Tax Avoidance', Accounting and Auditing Research, 12(46), pp. 169-186. doi: 10.22034/iaar.2020.112787
VANCOUVER
Seddighi, R. Auditor Quality, Earning Management and Tax Avoidance. Accounting and Auditing Research, 2020; 12(46): 169-186. doi: 10.22034/iaar.2020.112787