نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیارگروه حسابداری،دانشکده مدیریت، اقتصادو حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران
2 دانشجوی کارشناسی ارشد حسابداری، دانشکده مدیریت، اقتصادو حسابداری، دانشگاه آزاد اسلامی، واحد تبریز، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Objective:This research examines the relationship between corporate tax management and tax accounting quality, with the moderating role of the corporate governance system. It also contributes to improving our understanding of the relationship between tax management and tax accounting quality by presenting findings from recent studies in this field.
Method: To measure tax accounting quality, the study uses the Robinson et al. (2016) model. For tax management, it employs the effective tax rate and expected tax rate measures from Golestani et al. (2014). The corporate governance system is assessed using the Brown and Caylor (2006) scoring method. The sample consists of 110 companies for the period from 2017 to 2022. A multivariate regression model is used to test the hypotheses.
Findings and Conclusion:*The results from testing the first hypothesis indicate a significant negative relationship between corporate tax management and tax accounting quality. The second hypothesis results show that with a strong moderating role of corporate governance, there is a significant positive relationship between corporate tax management and tax accounting quality, which can weaken the negative relationship between corporate tax management and tax accounting quality. Additionally, the results from the third hypothesis reveal that with a weak moderating role of corporate governance, there is no significant relationship between corporate tax management and tax accounting quality.
کلیدواژه‌ها [English]
)