TY - JOUR ID - 55657 TI - The impact of corporate tax risk on audit fee JO - Accounting and Auditing Review JA - ACCTGREV LA - en SN - 2645-8020 AU - Pourheidari, Omid AU - Golmohammadi Shuraki, Mojtaba AD - Professor in Accounting, Shahid Bahonar University, Kerman, Iran AD - PhD Student in Accounting, Shahid Bahonar University, Kerman, Iran Y1 - 2015 PY - 2015 VL - 22 IS - 3 SP - 301 EP - 318 KW - Audit fees KW - Effective Tax Rate KW - Tax avoidance KW - unqualified audit opinion DO - 10.22059/acctgrev.2015.55657 N2 - Auditors use several factors for pricing of audit services. Theoretically, corporate risk and complexity are the main factors affecting audit fees. The purpose of this study is to evaluate the impact of corporate tax risk on audit fees. This risk is quantificated through the company's effective tax rate. In this regard, if the effective tax rate is lower, tax avoidance is considered higher. For this purpose, a sample of 62 companies listed on TSE from 2009 to 2014 is selected. Research hypotheses have been examined using regression analysis. Results show that a significant negative (positive) correlation exists between effective tax rate (corporate tax risk) and audit fees. In other words, if the corporate tax risk is higher, audit fee will be more. Furthermore, the results reveal a significant positive relationship between firm size and reported loss with the audit fees and a negative significant relationship between financial leverage and unqualified audit opinion with the audit fees. UR - https://acctgrev.ut.ac.ir/article_55657.html L1 - https://acctgrev.ut.ac.ir/article_55657_f832b99547315aabd59d15446a8f863a.pdf ER -