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Audit Oversight Quality and Corporate Fraud Risk: The Moderating Role of Tax Avoidance Measures
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Esmail Mazaheri *   , Ali Kiani  , Babak Abedi Sadaghiani |
| Assistant Professor of Accounting, Shahid Chamran University of Ahvaz, Ahvaz, Iran |
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Abstract: (386 Views) |
| The purpose of this study is to investigate the effect of audit quality on the risk of fraud of companies by revealing the role of tax avoidance measures in companies listed in tehran stock exchange. The Company's fraud risk assessment by auditors with the audit process and this assessment is continually reviewed until the end of the audit operation, as auditors have a responsibility to the type, manner and amount of waste that is used in the audit process to counter the Company's fraud risk. therefore, the quality of their audit monitoring can affect the risk of fraud. the research time range includes eight consecutive years from persian to persian. statistical sample includes 125 companies operating in tehran stock exchange. the final analysis of the data has been done with the help of vari ational statistical software. The results of the research hypotheses showed that the quality of internal audit oversight has a negative and significant effect on the company's fraud risk, and the tax avoidance criteria (CFO ETRs - CFO ETRs) have a positive and significant effect on the relationship between the quality of internal audit oversight and the company's fraud risk, and the criterion (Total BTDs) has a negative and insignificant effect. Also, the quality of external audit oversight has a negative and significant effect on the company's fraud risk, and the tax avoidance criteria(Cash ETRs - Total BTDs) have a negative and significant effect on the relationship between the quality of internal audit oversight and the company's fraud risk, and the criterion (CFO ETRs) has a negative and insignificant effect. Also, these results emphasize that fraud monitoring is a dynamic process that is influenced by managerial decisions such as tax avoidance. Therefore, increasing transparency in tax reporting and improving disclosure requirements can help strengthen the effectiveness of audit monitoring and reduce fraud risk in listed companies. |
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| Keywords: external audit monitoring, internal audit monitoring, fraud risk, tax avoidance |
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Full-Text [PDF 1150 kb]
(164 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2025/10/18 | Accepted: 2026/02/2 | Published: 2026/05/31
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