Effect of Tax Avoidance and Audit Fees Corporate Governance of Listed Companies in Tehran Stock Exchange

Document Type : Original Article

Authors

1 M.A. in Accounting, Islamic Azad University, Isfahan (Khorasgan) Branch, Isfahan, Iran

2 Associate Professor of Accounting, Islamic Azad University, Isfahan (Khorasgan) Branch, Isfahan, Iran

3 Instructor of Accounting, Islamic Azad University, Isfahan (Khorasgan) Branch, Isfahan, Iran

Abstract

The bulk of government revenue sources could be provided through tax. Tax avoidance causes the tax revenues of countries to appear less than what has been estimated. Thus, tax avoidance, the factors affecting it, and the results obtained would be considered as crucial topics in this area. This study examines the impact of tax avoidance and corporate governance on audit fees among the companies listed in Tehran stock exchange. In this paper, the multiple linear regression model was used to test the hypothesis. In addition, systematic elimination was used for sampling. Based on the results obtained from 142 companies during 2008 to 2015, there was no relationship between corporate governance and audit fees. Furthermore, there was a significant and negative relationship between tax avoidance and audit fees. Moreover, according to the results, cooperate governance showed no effect on the relationship between tax avoidance and audit fees.

Keywords

Journal of Iranian Accounting Review
Volume 4, Issue 15
September 2017
Pages 1-22

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