Key Audit Matters and Tax Avoidance Behavior
碩士 === 輔仁大學 === 會計學系碩士班 === 107 === The fact of the bankruptcy of Enron in 2001 and the Financial Tsunami in 2008 means that the previous version of audit report could not provide more important information for external users, so external users hope that the auditor could provide more relevant infor...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/cfkvph |
| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 107 === The fact of the bankruptcy of Enron in 2001 and the Financial Tsunami in 2008 means that the previous version of audit report could not provide more important information for external users, so external users hope that the auditor could provide more relevant information. Since 2016, The Financial Supervisory Commission in Taiwan has stipulated that the auditor needs to disclose key audit matters in audit report for reducing information asymmetry among companies and external users. This would influence tax avoidance behavior.
Using Taiwan listed companies from 2013 to 2018 as the sample, this study aims to explore the association between key audit matters and the tax avoidance behavior. The empirical results show that the dummy variable of key audit matters has significant-positive correlation with current effective tax rate. That is to say, disclosing the key audit matters may reduce tax avoidance behavior. This study conducts a number of sensitivity tests and gain similar results.
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