企业纳税遵从对审计师风险决策的影响研究--CEO决策视野的调节效应  

Impact of Corporate Tax Compliance on Auditor Risk Decision-Making:Moderating Effect of CEO’s Decision-Making Perspective

作　　者：李茹霞 LI Ruxia(School of Business,Xi’an University of Finance and Economics,Xi’an 710100,China)

机构地区：[1]西安财经大学商学院,陕西西安710100

出　　处：《山东财经大学学报》2025年第2期60-70,共11页Journal of Shandong University of Finance and Economics

基　　金：陕西省社会科学基金项目“陕西省地方政府债务风险评估与管控路径研究”(2022R061);陕西省教育厅人文社科专项项目“科技创新驱动陕西战略性新兴产业发展的动力机制及实施路径研究”(23JK0109)。

摘　　要：降低审计师风险决策是企业实现高质量、可持续发展的关键。研究以2009—2022年沪深A股上市公司为样本,考察企业纳税遵从对审计师风险决策的影响,以及CEO决策视野的调节作用。研究结果显示:企业纳税遵从表现越好,审计师出具风险决策的可能性越低,表现为审计收费的降低;调节效应显示,CEO决策视野能够显著强化企业纳税遵从对审计师风险决策的抑制作用;异质性分析表明,企业纳税遵从对审计师风险决策的抑制作用在高薪酬激励、高企业绩效和强代理成本组表现更为明显。因此,政府要优化企业纳税的奖惩宣传服务机制,董事会要合理配置CEO的权力和绩效目标,企业要及时制定合适的纳税遵从激励体系,以降低审计风险。Reducing auditor risk decision-making is the key for enterprises to achieve high-quality and sustainable development.By taking the A-share listed companies in Shanghai and Shenzhen stock markets from 2009 to 2022 as samples,this study examines the impact of corporate tax compliance on auditor risk decision-making as well as the moderating effect of CEO’s decision-making perspective.The research results indicate that the better the enterprise’s tax compliance performance,the lower the likelihood of auditor making risk decisions,which is manifested as a decrease in audit fees.The moderating effect indicates that CEO’s decision-making perspective can significantly enhance the inhibitory effect of corporate tax compliance on auditor risk decision-making.The heterogeneity analysis shows that the inhibitory effects of corporate tax compliance on auditor risk decision-making exhibit significant differences among the high salary incentive,high corporate performance and strong agency cost groups.Therefore,the government should optimize the reward-punishment publicity service mechanism for corporate taxation,the board of directors should reasonably allocate CEO’s power and performance goals,and enterprises should timely formulate appropriate tax compliance incentive systems so as to reduce audit risks.

关 键 词：企业纳税遵从 审计师风险决策 CEO决策视野 

分 类 号：F239[经济管理—会计学] F272[经济管理—国民经济]