Auditor Quality, Earning Management and Tax Avoidance

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Seddighi Roohollah

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2020 | Volume:12 | Issue:46 Page(s): 169-186

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Information Journal Paper

Title

Auditor Quality, Earning Management and Tax Avoidance

Author(s)

Seddighi Roohollah | Issue Writer Certificate

Keywords

Auditor's QualityQ1

Earnings ManagementQ2

Earnings Quality and Tax AvoidanceQ1

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.

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APA: Copy

Seddighi, Roohollah. (2020). Auditor Quality, Earning Management and Tax Avoidance. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 12(46 ), 169-186. SID. https://sid.ir/paper/380935/en

Vancouver: Copy

Seddighi Roohollah. Auditor Quality, Earning Management and Tax Avoidance. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2020;12(46 ):169-186. Available from: https://sid.ir/paper/380935/en

IEEE: Copy

Roohollah Seddighi, “Auditor Quality, Earning Management and Tax Avoidance,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 12, no. 46 , pp. 169–186, 2020, [Online]. Available: https://sid.ir/paper/380935/en

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