Volume 32, Issue 64 (2025)                   J Tax Res 2025, 32(64): 1-47 | Back to browse issues page

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Tasaddi Kari M, Taheri Lisar A, Naderi Hoor S. The Effect of Managers’ Risk-Taking and Characteristics Reporting Units on Aggressive Tax Reporting with Emphasis on the Role of the Independent Auditor's Report. J Tax Res 2025; 32 (64) :1-47
URL: http://taxjournal.ir/article-1-2483-en.html
The Effect of Managers’ Risk-Taking and Characteristics Reporting Units on Aggressive Tax Reporting with Emphasis on the Role of the Independent Auditor's Report
MohammadJavad Tasaddi Kari *1 , Alireza Taheri Lisar , Saeideh Naderi Hoor
1- , mjtasaddikari.acc@phd.iaurasht.ac.ir
Abstract:   (419 Views)
The present study aims to investigate the impact of managerial risk-taking and the characteristics of reporting entities on aggressive tax reporting, emphasizing the role of independent auditors' reports. The statistical population of this research comprises reporting entities listed on the Tehran Stock Exchange during the years 2013 to 2022. The required data were extracted from the official website of the Iranian Securities and Exchange Organization. Data analysis was performed using multivariate regression and econometric models. The findings indicate that managerial overconfidence and the profitability of reporting entities have a significant positive impact on aggressive tax reporting. Moreover, the quality of independent auditors' reports enhances the effects of profitability and debt ratio on aggressive tax reporting. The results show that managerial overconfidence, profitability, and the quality of independent auditors' reports exert a significant positive influence on aggressive tax reporting. However, optimism, short-sightedness, and debt ratio do not have a notable effect on this type of reporting. The findings of this research can help identify high-risk entities and pave the way for implementing fair tax collection.
 
Keywords: Managers, Managers' Risk-Taking, Reporting Units, Tax Reporting, Aggressive Tax Reporting.
Full-Text [PDF 911 kb]   (170 Downloads)    
Type of Study: Research | Subject: Management
Received: 2025/04/8 | Accepted: 2025/02/28 | Published: 2025/02/28
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