The effect of auditor characteristics on tax avoidance of Iranian companies

Mahdi Salehi, Hossein Tarighi and Tahereh Alidoust Shahri

Journal of Asian Business and Economic Studies, 2020, vol. 27, issue 2, 119-134

Abstract: Purpose - The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market. Design/methodology/approach - In this regard, the effect of various factors such as auditor tenure, auditor industry specialization, audit reports and audit fees on tax avoidance was examined. The study sample includes listed companies in the Tehran Stock Exchange. The time period of study is six years from 2011 to 2016. Also in this study, firm size, leverage, firm age and auditor size were controlled. Findings - The results of this research were determined in four hypotheses. First and second hypotheses that explore the relationship between auditor tenure and auditor industry specialization with tax avoidance were not confirmed. But the results showed a significant relationship between the type of audit opinions and audit fees with tax avoidance. Originality/value - The current study investigates the auditor characteristics on tax avoidance in a developing nation of Iran and the results may helpful the developing countries.

Keywords: Auditor tenure; Auditor industry specialization; Audit opinion (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:jabesp:jabes-11-2018-0100

DOI: 10.1108/JABES-11-2018-0100

Access Statistics for this article

Journal of Asian Business and Economic Studies is currently edited by Nguyen Trong Hoai and Toan Luu Duc Huynh

More articles in Journal of Asian Business and Economic Studies from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().