【作者】 王锐；

【导师】 韩晓梅；

【作者基本信息】 南京理工大学 ， 会计学， 2019， 硕士

【摘要】 随着经济全球化的迅猛发展,避税策略被广泛运用于公司经营决策之中。避税行为本身处于法律的灰色地带,操作不当极易演化为违法行为,因此常常成为监管部门重点审查内容。审计师作为企业重要的外部治理力量,对避税具有不可忽视的影响。一方面审计师通过财务报表审计监督、抑制企业的不正当避税行为,另一方面为企业提供税务等专业咨询服务。这也意味着上市公司是审计师重要的客户与收入来源,二者之间具有密切联系。由此引发疑问:在避税问题上,审计师是否发挥出应有的治理功效?审计师任期间累积的针对特定客户的审计经验,与通过扩大行业市场份额培养的行业专长,两个因素在发挥治理功效时是否存在区别与联系?以上问题值得深入探讨。本文首先研究了审计师任期、行业专长对公司避税程度的影响方向,其次探究在审计师任期和行业专长共同对避税发挥作用时二者之间的关系。实证结果表明:审计师任期和行业专长都与公司避税程度负相关,并且二者在抑制公司避税程度时具有相互替代的作用。即在任期较短时,审计师行业专长发挥主要抑制作用,审计师任期不具有明显抑制作用;在任期较长时,审计师任期主要发挥抑制作用,行业专长不具有明显抑制作用。在稳健性检验中,本文运用Heckman两阶段法,将审计师年龄作为工具变量控制内生性后,研究结果未发生改变。最后,本文根据前文研究结果提出了相关政策建议,并为今后的研究指明了方向。本文主要创新之处在于将审计与企业避税之间的研究层面,由以往文献的事务所层面拓展至审计师层面,并探讨了审计师任期期间累积经验和行业专长在抑制避税的内在逻辑关系。更多还原

【Abstract】 With the rapid development of economic globalization,tax avoidance strategies are widely used in corporate business decisions.The tax avoidance behavior itself is in the gray area of the law and improper operation can easily evolve into illegal activities.So it often becomes the focus the regulatory authorities pay attention to.As an important external governance force of the enterprise,the auditor has a non-negligible influence on tax avoidance.On the one hand,the auditor supervises the tax strategy and restrains the unfair tax avoidance behavior through financial statements auditing,on the other hand,the auditor provides consulting services(e.g.tax advisory).This means that listed companies are important customers and sources of income for auditors,which leads to the close relationship between them.This raises the question: does the auditor play its due role during the tenure when it relates to tax avoidance? Is there any difference and connection between the two factors which are the auditor’s accumulated auditing experience for a particular client and the industry expertise developed through the expansion of the industry’s market share in the governance? The above questions are worthy of further discussion.This paper studies the influence of the auditor’s tenure and industry expertise on the degree of tax avoidance of the company,and then explores the relationship between the auditor’s tenure and industry expertise when they play a role in tax avoidance.The empirical results show that both the auditor’s tenure and industry expertise are negatively related to the company’s tax avoidance,and the two have an alternative role in restraining the company’s tax avoidance.That is to say,when the tenure is short,the auditor’s industry expertise plays a major inhibitory role while auditor’s tenure does not and vice versa.In the robustness test,this paper uses the Heckman two-stage method to control the endogenity with the use of auditor’s age as a tool variable,and the research results have not changed.Finally,the paper concludes the previous research,and puts forwards recommendations for future research.The main innovation of this paper is to expand the research level between auditing and corporate tax avoidance from the firm level in the previous literature to the auditor level.Moreover,it explores the inherent logical relationship between the accumulated experience during the auditor’s tenure and the industry expertise in controlling tax avoidance..更多还原