Test of independence of the board of directors, board size and audit quality with tax avoidance

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Shoja lelekaei Tahereh; Nikkar Behzad

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:7 | Issue:28 Page(s): 1-14

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Information Journal Paper

Title

Test of independence of the board of directors, board size and audit quality with tax avoidance

Author(s)

Shoja lelekaei Tahereh | Nikkar Behzad | Issue Writer Certificate

Keywords

Independence of the board of directorsQ2

Board sizeQ2

audit qualityQ1

Avoiding taxQ1

Abstract

The purpose of this research is to investigate the effect of board independence, Board size and audit quality on tax avoidance. To do this research, data for 96 companies were selected for a period of 5 years, that is, between 1390 and 1394. To test the hypotheses of this study, multivariate regression analysis was used and Eviews software was used for analysis. The results of the research show that there is a negative and significant relationship between the Independence of the board of directors and the size of the board of directors by Avoiding tax. Also, using explanatory variables in the quality of audit, ie, the size of the audit firm and the auditor's term, it is stated that these two variables have a negative and significant relationship with tax avoidance. Therefore, the results show that the Independence of the board of directors and the size of the board can have a positive effect on the quality of the audit and in addition to both affect tax avoidance; consequently, companies can avoid tax avoidance.

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APA: Copy

Shoja lelekaei, Tahereh, & Nikkar, Behzad. (2019). Test of independence of the board of directors, board size and audit quality with tax avoidance. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(28 ), 1-14. SID. https://sid.ir/paper/237914/en

Vancouver: Copy

Shoja lelekaei Tahereh, Nikkar Behzad. Test of independence of the board of directors, board size and audit quality with tax avoidance. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;7(28 ):1-14. Available from: https://sid.ir/paper/237914/en

IEEE: Copy

Tahereh Shoja lelekaei, and Behzad Nikkar, “Test of independence of the board of directors, board size and audit quality with tax avoidance,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 28 , pp. 1–14, 2019, [Online]. Available: https://sid.ir/paper/237914/en

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