تأثیر ریسک وضعیت مالیاتی شرکت بر حق‌الزحمۀ حسابرسی

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 استاد حسابداری، دانشگاه شهید باهنر، کرمان، ایران

2 دانشجوی دکتری حسابداری، دانشگاه شهید باهنر، کرمان، ایران

چکیده

حسابرسان برای قیمت­گذاری خدمات حسابرسی از عوامل گوناگونی استفاده می­کنند. از لحاظ نظری، ریسک و پیچیدگی واحدی که رسیدگی می‎شود از عوامل اصلی مؤثر بر حق‎الزحمۀ حسابرسی است. هدف این پژوهش، بررسی تأثیر ریسک­ با وضعیت مالیاتی شرکت بر حق­الزحمۀ حسابرسی است. ریسک یادشده از طریق اندازۀ نرخ مؤثر مالیاتی شرکت کمی‎سازی می‎شود. در این راستا، هر چه نرخ مؤثر مالیاتی کمتر باشد، ریسک وضعیت مالیاتی شرکت (اجتناب مالیاتی) بیشتر است. برای بررسی این موضوع، نمونه­ای متشکل از 62 شرکت پذیرفته‎شده در بورس اوراق بهادار تهران در سال­های 1387 تا 1392 انتخاب شد. فرضیه‎های پژوهش به‎کمک تحلیل رگرسیون بررسی شدند. شواهد پژوهش نشان می­دهد رابطۀ منفی (مثبت) و معنا­داری میان نرخ مؤثر مالیات (ریسک وضعیت مالیاتی) و حق‎الزحمۀ حسابرسی وجود دارد. به بیانی، هر چه وضعیت مالیاتی شرکت از ریسک بیشتری برخوردار باشد، حق‎الزحمۀ حسابرسی بیشتری پرداخت می‎شود. همچنین نتایج پژوهش برقراری رابطۀ مثبت و معنادار میان اندازۀ شرکت و گزارش زیان را تأیید کرد و نشان داد میان اهرم مالی و اظهار نظر تعدیل­شده با حق‎الزحمۀ حسابرسی رابطۀ منفی و معناداری وجود دارد.

کلیدواژه‌ها


عنوان مقاله [English]

The impact of corporate tax risk on audit fee

نویسندگان [English]

  • Omid Pourheidari 1
  • Mojtaba Golmohammadi Shuraki 2
1 Professor in Accounting, Shahid Bahonar University, Kerman, Iran
2 PhD Student in Accounting, Shahid Bahonar University, Kerman, Iran
چکیده [English]

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.

کلیدواژه‌ها [English]

  • Audit fees
  • Effective Tax Rate
  • Tax avoidance
  • unqualified audit opinion
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