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Corporate Tax Avoidance and Its Relationship with Managers' Over-confidence and Audit Committee Characteristics
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Amirhosein Moazemi1   , Lyda Khakforoushan * 1, Kamand Karamallahi1 |
| 1- Department of Management, Faculty of Accounting and Management, Tehran University |
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Abstract: (240 Views) |
The purpose of this research is to examine the relationship between managers' overconfidence and tax avoidance with the moderating role of audit committee characteristics. To achieve the goal of the research, first, the relationship between managers' overconfidence and tax avoidance was investigated. Then, the relationship between audit committee characteristics and tax avoidance was investigated, and finally, the role of audit committee characteristics on the relationship between managers' overconfidence and tax avoidance was investigated. The statistical sample of this research includes 164 companies admitted to the stock exchange between 2014 and 2019. The research findings showed that there is no significant relationship between managers' overconfidence and tax avoidance. Among the characteristics of the audit committee, there is no significant relationship between financial expertise and independence of the audit committee and tax avoidance, but there is a negative and significant relationship between the size of the audit firm and tax avoidance. Also, the characteristics of the audit committee do not have a significant effect on the relationship between managers' overconfidence and tax avoidance |
Article number: 5 |
| Keywords: Tax avoidance, Overconfidence of managers, Audit committee characteristics |
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Full-Text [PDF 832 kb]
(144 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2022/10/15 | Accepted: 2022/11/11 | Published: 2022/12/20
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