Volume 23, Issue 26 (2015)                   J Tax Res 2015, 23(26): 87-108 | Back to browse issues page

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khajavi S, kiamehr M. The relation study of auditing quality and tax avoidance in listed companies of Tehran stock Exchange. J Tax Res. 2015; 23 (26) :87-108
URL: http://taxjournal.ir/article-1-217-en.html
1- shiraz university , shkhajavi@gmail
2- shiraz university
Abstract:   (8514 Views)
The goal of this research is to study the relationship of auditor and auditing quality in accordance with tax avoidance in the listed companies on Tehran Stock Exchange.The time period of research consisting 130 companies is during 2002 to 2012. Multivariate regression models of econometric Eviews software are utilized to analizing integrated research data. In this research, tax avoidance is the dependent variable and auditor quality (the size of auditing firm) and auditing quality (auditor tenure) are the independent variable. The effective tax avoidance control variables including issuance break, financial leverage, and the size of company are used. Considering the effective tax cost and tax book difference research findings’ show that auditor quality (size of auditing firm) has positive significancy on tax avoidance of stock exchange companies. In the other hand just by considering effective tax cost, auditing quality (auditor tenure) has positive significancy on tax avoidance of stock exchange companies.
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Type of Study: Research | Subject: Accounting
Received: 2015/04/25 | Accepted: 2015/08/26 | Published: 2015/09/6

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