企业税收规避影响审计师决策吗?  

Dose Corporate Tax Avoidance Affect Auditors’Decision-making?

作　　者：王奇杰[1] 俞畅 WANG Qi-jie;YU Chang(School of Economics and Management,Yancheng Institute of Technology,Yancheng Jiangsu 224051)

机构地区：[1]盐城工学院经济管理学院,江苏盐城224051

出　　处：《湖南财政经济学院学报》2024年第5期49-62,共14页Journal of Hunan University of Finance and Economics

基　　金：江苏省创新支撑计划(软科学研究)资助项目“数字普惠金融对江苏中小企业技术创新的影响研究”(项目编号:BR2022024)。

摘　　要：基于税收规避的企业价值观与代理观,以2010-2021年A股上市公司为研究样本,实证考察企业税收规避对审计师决策的影响。研究发现,企业税收规避与审计师决策是一种非线性关系,税收规避与审计定价、税收规避与审计意见之间都呈U型关系。此外,内部控制对税收规避与审计定价的U型曲线具有显著的调节作用,内部控制质量的提高使得U型曲线的形态更加陡峭且拐点发生右移,延迟了审计定价决策拐点;外部制度环境的改善使得税收规避与审计定价之间、税收规避与审计意见之间的U型曲线形态更加陡峭且拐点发生左移,审计师决策拐点提前。研究结论为审计师科学决策、规避风险提供了理论支持,也为企业树立正确的税收规避观念提供了有益的启示。Based on the corporate values and agency views of tax avoidance,using A-share listed companies from 2010 to 2021 as research samples,this paper empirically examines the impact of corporate tax avoidance on auditor decision-making.Research has found that there is a non-linear relationship between corporate tax avoidance and auditor decision-making,with a U-shaped relationship between tax avoidance and audit pricing,as well as between tax avoidance and audit opinions.In addition,internal control has a significant moderating effect on the U-shaped curve of tax avoidance and audit pricing.The improvement of internal control quality makes the U-shaped curve more steeper and the turning point shifts to the right,delaying the turning point of audit pricing decisions;The improvement of the external institutional environment has made the U-shaped curve between tax avoidance and audit pricing,as well as between tax avoidance and audit opinions,more steep and the turning point shifted to the left.With the continuous improvement of the external institutional environment,the turning point of auditor decision-making has advanced.The research conclusion of this article provides theoretical support for auditors to make scientific decisions and avoid risks,and also provides useful insights for enterprises to establish correct tax avoidance concepts.

关 键 词：税收规避 审计风险 审计师决策 审计定价 审计意见 

分 类 号：F239[经济管理—会计学]