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Investigating the Impact of Tax avoidance on the relationship between audit quality and disclosure quality of financial reporting: Evidence from Tehran Stock Exchange
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Ali reza Mahdavi Tilenoi   , Ali Zabihi Zarrin kolaie * , Mehdi Alinejad sarokolaie |
| department of accounting, sari branch,islamic azad university,sari,iran |
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Abstract: (554 Views) |
Transparency, accountability, and regard of principle of disclosure has been always important in reporting of financial statements. Accordingly, present study done With goal investigate influence of Tax avoidance in direct and indirect relationship between quality of audit and quality of disclosure of financial reporting.
This research is of the type quasi-experimental and done with a post-event approach. For this purpose, use from the data of 183 companies accepted in Tehran Stock Exchange during the period of 1388-1396 related to research variables and use from structural equation modeling method which it is considered as a multivariate regression model.
The results of this study showe that audit quality directly and positively affects on quality of financial reporting disclosure, but indirectly and negatively affects on disclosure quality of financial statements through mediation variable of tax avoidance.
Evidence suggests that improving quality of audit profession through indicators such as ranking of audit firms and the merger of audit firms improves quality of financial reporting. In addition, in spite of Weakness in Getting Tax in Iran, Education of tax consultancy services is essential and necessary in audit institutions.
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| Keywords: Financial reporting quality, Tax avoidance, Audit quality |
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Full-Text [PDF 517 kb]
(156 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2019/06/23 | Accepted: 2019/10/20 | Published: 2020/11/30
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