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Investigating the mediating role of earnings quality in the relationship between the difference between accounting and tax profits and audit quality
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Reza Jamei *   , Ali Nazari , Mohammad Esmaili |
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Abstract: (1182 Views) |
Abstract
Audit quality is one of the important things that improve the accuracy of the information provided and the quality of financial reporting that In this regard, the difference between accounting profit and taxable income can contain information about profit manipulation and planning to avoid paying taxes. Therefore, the purpose of this study is to investigate the mediating role of earnings quality in the relationship between accounting and tax profits and audit quality. In order to achieve the research objectives, 124 companies were selected through systematic elimination sampling from the listed companies in Tehran Stock Exchange during 2011-2019. The findings show that there is a positive and significant relationship between the difference between accounting and tax profits and audit quality. The results also show that when the mediation variable of earnings quality is included in the model, there is no significant relationship between the difference between accounting and tax profits and audit quality. In other words, through the earnings quality mediator variable, there is no significant relationship between the difference between accounting and tax profits and audit quality. |
Article number: 6 |
| Keywords: Audit quality, tax and accounting earnings difference, earnings quality, accounting conservatism. |
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Full-Text [PDF 821 kb]
(463 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2019/10/9 | Accepted: 2020/03/14 | Published: 2022/01/2
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