Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences

被引：80

作者：

Kanagaretnam, Kiridaran ^{[1
]}

Lee, Jimmy ^{[2
]}

Lim, Chee Yeow ^{[2
]}

Lobo, Gerald J. ^{[3
]}

机构：

[1] York Univ, N York, ON M3J 1P3, Canada

[2] Singapore Management Univ, Singapore 178902, Singapore

[3] Univ Houston, Houston, TX 77004 USA

来源：

AUDITING-A JOURNAL OF PRACTICE & THEORY | 2016年 / 35卷 / 04期

关键词：

auditor quality; corporate tax aggressiveness; investor protection; litigation risk; audit environment; capital market pressure; SEASONED EQUITY OFFERINGS; EARNINGS MANAGEMENT; INDUSTRY SPECIALIZATION; INTERNATIONAL EVIDENCE; LEGAL INSTITUTIONS; GOVERNANCE ROLE; SARBANES-OXLEY; AVOIDANCE; MARKET; LITIGATION;

D O I：

10.2308/ajpt-51417

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Using an international sample of firms from 31 countries, we study the relation between auditor quality and corporate tax aggressiveness. Employing an indicator variable for tax aggressiveness when the firm's corporate tax avoidance measure is within the top quintile of each country-industry combination, we find strong evidence that auditor quality is negatively associated with the likelihood of tax aggressiveness, even after controlling for other institutional determinants such as home-country tax system characteristics. We also find that the negative relation between auditor quality and the likelihood of tax aggressiveness is more pronounced in countries where investor protection is stronger, auditor litigation risk is higher, the audit environment is better, and capital market pressure is higher.

引用

页码：105 / 135

页数：31

共 110 条

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