审计特征对企业避税的影响:性别多样性的调节作用

IF 0.9 Q3 ECONOMICS

Scientific Annals of Economics and Business Pub Date : 2021-01-01 DOI:10.47743/SAEB-2021-0002

Rakia Riguen, Bassem Salhi, Anis Jarboui

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引用次数: 8

摘要

本文的目的是研究审计特征与公司避税之间的关系，以及董事会性别多样性如何调节这种关系。利用2005-2017年270家英国公司的样本，我们发现审计特征影响了企业避税。其中两项(专业化和审计费用)产生了负面影响;另一种(审计意见、审计轮转)对避税有正向影响。我们还发现，除了审计意见外，BGDs还会调节审计特征对企业避税的影响。当女性在董事会中的比例从40%上升到60%时，BGDs水平的影响会增加，但在10%的水平时会减弱。本研究通过对审计和税务文献的扩展，利用敏感性分析检验董事会性别多样性对审计特征与公司避税关系的调节作用，从而对现有文献和审计实践做出贡献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Impact of Audit Characteristics on Corporate Tax Avoidance: The Moderating Role of Gender Diversity

The purpose of this paper is to investigate the relation between audit characteristics and corporate tax avoidance and how board gender diversity (BGDs) moderates this relationship. Using a sample of 270 UK firms over the 2005-2017 period, we find that audit characteristics influence the corporate tax avoidance. Two of them (specialization and audit fees) had a negative effect; the other one (audit opinion, audit rotation) Have a positive effect on tax avoidance. We also find that BGDs moderates the effect of audit characteristics on corporate tax avoidance, except for audit opinion. The impact of the BGDs’ level increases as the presence of woman in the board escalated from 40 to 60 %, but then weakened at 10 % level. This study contributes to the existing literature and auditing practices by extending the auditing and tax literature on the examination of the moderating effect of board gender diversity on the relation between audit characteristics and corporate tax avoidance using the sensitivity analysis.

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来源期刊

Scientific Annals of Economics and Business ECONOMICS-

CiteScore

1.40

自引率

0.00%

发文量

审稿时长

10 weeks

期刊介绍： The Journal called Scientific Annals of Economics and Business (formerly Analele ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe economice / Scientific Annals of the Alexandru Ioan Cuza University of Iasi. Economic Sciences), was first published in 1954. It is published under the care of the Alexandru Ioan Cuza University, the oldest higher education institution in Romania, a place of excellence and innovation in education and research since 1860. Throughout its editorial life, the journal has been continuously improving. Renowned professors, well-known in the country and abroad, have published in this journal. The quality of the published materials is ensured both through their review by external reviewers of the institution and by the editorial staff that includes professors for each area of interest. The journal published papers in the following main sections: Accounting; Finance, Money and Banking; Management, Marketing and Communication; Microeconomics and Macroeconomics; Statistics and Econometrics; The Society of Knowledge and Business Information Systems.