企业避税、法律环境与审计质量研究

以2011~2017年中国A股上市公司为样本,从避税的经济后果出发,探讨了避税程度与审计质量的关系。结果表明,避税程度与审计质量呈非线性关系,具体而言,在保守型避税企业,避税程度与审计质量呈负相关关系,而在激进型避税企业,避税程度与审计质量呈正相关关系。进一步研究发现,在保守型避税企业,法律环境能够弱化避税程度与审计质量的负相关关系,而产权性质并不会对避税程度与审计质量的关系产生影响。结论不仅丰富了企业避税与审计质量相关内容的研究,同时也为审计师执业提供了一定借鉴。

Corporate Tax Avoidance, Legal Environment and Audit Quality

Taking China"s A-share listed companies in 2011-2017 as a sample, this paper discusses the relationship between tax avoidance degree and audit quality from the perspective of economic consequences of tax avoidance. The results show that there is a non-linear relationship between the degree of tax avoidance and audit quality. Specifically, in conservative tax avoidance enterprises, the degree of tax avoidance has a negative correlation with audit quality, while in radical tax avoidance enterprises, the degree of tax avoidance has a positive correlation with audit quality. Further research found that in the conservative tax avoidance enterprises, the legal environment can weaken the negative correlation between the degree of tax avoidance and audit quality, while the nature of property rights does not affect the relationship between the degree of tax avoidance and audit quality. The conclusion not only enriches the research of tax avoidance and audit quality, but also provides some reference for auditor practice.