IDEAS home Printed from https://ideas.repec.org/a/eme/jabesp/jabes-11-2018-0100.html
   My bibliography  Save this article

The effect of auditor characteristics on tax avoidance of Iranian companies

Author

Listed:
  • Mahdi Salehi
  • Hossein Tarighi
  • Tahereh Alidoust Shahri

Abstract

Purpose - The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market. Design/methodology/approach - In this regard, the effect of various factors such as auditor tenure, auditor industry specialization, audit reports and audit fees on tax avoidance was examined. The study sample includes listed companies in the Tehran Stock Exchange. The time period of study is six years from 2011 to 2016. Also in this study, firm size, leverage, firm age and auditor size were controlled. Findings - The results of this research were determined in four hypotheses. First and second hypotheses that explore the relationship between auditor tenure and auditor industry specialization with tax avoidance were not confirmed. But the results showed a significant relationship between the type of audit opinions and audit fees with tax avoidance. Originality/value - The current study investigates the auditor characteristics on tax avoidance in a developing nation of Iran and the results may helpful the developing countries.

Suggested Citation

  • Mahdi Salehi & Hossein Tarighi & Tahereh Alidoust Shahri, 2020. "The effect of auditor characteristics on tax avoidance of Iranian companies," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, vol. 27(2), pages 119-134, January.
    • Handle: RePEc:eme:jabesp:jabes-11-2018-0100
    DOI: 10.1108/JABES-11-2018-0100
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JABES-11-2018-0100/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: no
    File URL: https://www.emerald.com/insight/content/doi/10.1108/JABES-11-2018-0100/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: no
    File URL: https://libkey.io/10.1108/JABES-11-2018-0100?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jabesp:jabes-11-2018-0100. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.