The Study of Relationship between Corporate Governance, Auditing Quality and Tax Avoidance in Listed Companies of Tehran Stock Exchange

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Shoja lelekaei Tahereh; Nikkar Behzad

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2018 | Volume:6 | Issue:24 Page(s): 41-56

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Information Journal Paper

Title

The Study of Relationship between Corporate Governance, Auditing Quality and Tax Avoidance in Listed Companies of Tehran Stock Exchange

Author(s)

Shoja lelekaei Tahereh | Nikkar Behzad | Issue Writer Certificate

Keywords

corporate governanceQ2

audit qualityQ1

avoid paying taxesQ1

Abstract

The goal of this research is review the effects of corporate governance mechanisms and audit quality on avoid paying taxes on firms listed in the Tehran Stock Exchange. To this end, 96 companies were chosen for a period of 5 years since 1390 to 1394. To test the hypotheses was used of multiple regression method. The results show that Mechanisms of corporate governance index namely, the board of director’ s size, board independence and institutional ownership have a negative significant relationship with avoid paying taxes index. But the relationship between CEO duality and avoid paying taxes index is not significant Also, the impact factor audit quality’ s explanatory variables namely, Auditor’ s size and auditor tenure is Negative and significant on the index of tax avoidance. In the other words, it can be stated that with the improvement in corporate governance standards and audit quality, Avoid paying less tax firms will be observed.

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APA: Copy

Shoja lelekaei, Tahereh, & Nikkar, Behzad. (2018). The Study of Relationship between Corporate Governance, Auditing Quality and Tax Avoidance in Listed Companies of Tehran Stock Exchange. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 6(24 ), 41-56. SID. https://sid.ir/paper/238049/en

Vancouver: Copy

Shoja lelekaei Tahereh, Nikkar Behzad. The Study of Relationship between Corporate Governance, Auditing Quality and Tax Avoidance in Listed Companies of Tehran Stock Exchange. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2018;6(24 ):41-56. Available from: https://sid.ir/paper/238049/en

IEEE: Copy

Tahereh Shoja lelekaei, and Behzad Nikkar, “The Study of Relationship between Corporate Governance, Auditing Quality and Tax Avoidance in Listed Companies of Tehran Stock Exchange,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 6, no. 24 , pp. 41–56, 2018, [Online]. Available: https://sid.ir/paper/238049/en

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