风险教育与税收攻击性：来自中国审计师认证改革的证据

IF 5.5 1区经济学 Q1 ECONOMICS

中国经济评论 Pub Date : 2025-05-28 DOI:10.1016/j.chieco.2025.102453

Zhifang Su , Haowei Wang , Yinghao Pan

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引用次数: 0

摘要

本文以2009年中国注册会计师考试改革为准自然实验，考察了审计人员的风险教育如何影响企业的税收积极性。由“新制度”审计师（改革后）审计的公司比那些由改革前审计师审计的公司表现出明显更低的税收侵略性。这种效应对于治理较弱和信息不对称程度较高的公司更为明显。我们发现增强风险意识和提高专业能力是关键的渠道。这些发现突出了审计师教育在提高审计有效性和塑造企业税务行为方面的重要性，对中国2024年公司法修正案关于审计委员会的公司治理改革具有启示意义。

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Risk education and tax aggressiveness: Evidence from China's auditor certification reform

This paper examines how auditors' risk education affects corporate tax aggressiveness, leveraging China's 2009 CPA examination reform as a quasi-natural experiment. Firms audited by “new regime” auditors (post-reform) exhibit significantly lower tax aggressiveness than those audited by pre-reform auditors. This effect is more pronounced for firms with weaker governance and greater information asymmetry. We find enhanced risk awareness and improved professional capability are key channels. These findings highlight auditor education's importance in enhancing audit effectiveness and shaping corporate tax behavior, with implications for corporate governance reforms like China's 2024 Company Law amendment regarding audit committees.

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来源期刊

中国经济评论 ECONOMICS-

CiteScore

10.60

自引率

4.40%

发文量

380

期刊介绍： The China Economic Review publishes original works of scholarship which add to the knowledge of the economy of China and to economies as a discipline. We seek, in particular, papers dealing with policy, performance and institutional change. Empirical papers normally use a formal model, a data set, and standard statistical techniques. Submissions are subjected to double-blind peer review.