Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Investigating the relationship between tax avoidance and industry expertise of audit partners and audit committee members

Document Type : Original Article

Authors
Ghazaleh Abedini 1
Roya Darabi 2
1 PhD Student in Accounting, South Tehran branch, Islamic Azad University, Tehran, Iran
2 Prof, Department of Economics and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
10.22034/psab.2024.200889
Abstract
The purpose of this study is to investigate the examining the relationship between tax avoidance and industry expertise of audit partners and audit committee members. The study area is the accepted companies in tehran stock exchange. The time domain of the study is considered from 2015 to 2022. Based on the sample extraction conditions, 213 companies were analyzed. In order to collect theoretical and background information from library sources and to collect data from audited financial statements and information available in the information system of the stock exchange organization, Kodal website and Rahavard Novin software were used. In order to store, classify and calculate the variables, Excel software was used and for statistical analysis of the data, Eviews software was used. The results of the research showed that: The industry expertise of audit partners has a significant relationship with tax avoidance. The industry expertise of audit committee members has a significant relationship with tax avoidance.
Keywords
Industry Expertise of Audit Partners
Industry Expertise of Audit Committee Members
Tax Avoidance

Subjects

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  • Receive Date 11 May 2024
  • Revise Date 29 June 2024
  • Accept Date 23 July 2024