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本文以企业会税差异作为税收筹划行为的代理变量,并以审计单位是否为国际“四大”或本土“十大”会计师事务所来衡量审计质量的高低,研究了税收筹划与审计意见、审计质量与企业税收筹划行为之间的关系。结果发现,企业税收筹划行为越多,被出具非标审计意见的可能性越大;国际四大所审计的公司比本土十大审计的公司税收筹划行为更少,而本土十大所审计的公司又比本土非十大审计的公司税收筹划行为更少,说明了高质量的审计能够有效地抑制企业过度税收筹划行为。
In this paper, the corporate tax differences as a proxy for tax planning behavior variables, and whether the audit unit is the international “big four” or “local” “top ten” accounting firm to measure the level of audit quality, tax planning and Relationship between Audit Opinion, Audit Quality and Corporate Tax Planning. The results showed that corporate tax planning behavior is more likely to be issued by non-standard audit opinion the greater the audit of the four major international companies than the local audit of the company’s tax planning behavior is less, and the local top ten audited company But also less than the local tax planning of non-top ten auditors, indicating that high-quality auditing can effectively curb excessive corporate tax planning behavior.