THE IMPACT OF CORPORATE TAX RISK ON AUDIT FEE

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POURHEIDARI OMID; GOLMOHAMMADI SHURAKI MOJTABA

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2015 | Volume:22 | Issue:3 Page(s): 301-318

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Information Journal Paper

Title

THE IMPACT OF CORPORATE TAX RISK ON AUDIT FEE

Author(s)

POURHEIDARI OMID | GOLMOHAMMADI SHURAKI MOJTABA

Keywords

AUDIT FEESQ1

EFFECTIVE TAX RATEQ2

TAX AVOIDANCEQ1

UNQUALIFIED AUDIT OPINIONQ2

Abstract

Auditors use several factors for pricing of audit services. Theoretically, corporate risk and complexity are the main factors affecting AUDIT FEES. The purpose of this study is to evaluate the impact of corporate tax risk on AUDIT FEES. This risk is quantificated through the company's EFFECTIVE TAX RATE. In this regard, if the EFFECTIVE TAX RATE is lower, TAX AVOIDANCE is considered higher. For this purpose, a sample of 62 companies listed on TSE from 2009 to 2014 is selected. Research hypotheses have been examined using regression analysis. Results show that a significant negative (positive) correlation exists between EFFECTIVE TAX RATE (corporate tax risk) and AUDIT FEES. In other words, if the corporate tax risk is higher, audit fee will be more. Furthermore, the results reveal a significant positive relationship between firm size and reported loss with the AUDIT FEES and a negative significant relationship between fmancial leverage and UNQUALIFIED AUDIT OPINION with the AUDIT FEES.

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APA: Copy

POURHEIDARI, OMID, & GOLMOHAMMADI SHURAKI, MOJTABA. (2015). THE IMPACT OF CORPORATE TAX RISK ON AUDIT FEE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 22(3), 301-318. SID. https://sid.ir/paper/8213/en

Vancouver: Copy

POURHEIDARI OMID, GOLMOHAMMADI SHURAKI MOJTABA. THE IMPACT OF CORPORATE TAX RISK ON AUDIT FEE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2015;22(3):301-318. Available from: https://sid.ir/paper/8213/en

IEEE: Copy

OMID POURHEIDARI, and MOJTABA GOLMOHAMMADI SHURAKI, “THE IMPACT OF CORPORATE TAX RISK ON AUDIT FEE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 22, no. 3, pp. 301–318, 2015, [Online]. Available: https://sid.ir/paper/8213/en

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