“四大”审计对企业税收管理活动的影响——税收规避视角的实证研究

Impacts of Big Four Auditors on Corporate Tax Management——An Empirical Study from the Perspective of Tax Avoidance

采用中国上市公司2008—2010年的数据,以税收规避为切入点,实证考察了"四大"审计对公司税收管理活动的影响。研究表明,相比非"四大"审计的公司,"四大"审计的公司具有更高的税收规避程度。进一步研究发现,完善的外部监督机制可以替代"四大"审计对税收规避程度的影响。本文的结论符合税收管理活动的委托代理理论的预期,补充和拓展了学术界关于税收规避影响因素的研究和审计师选择的经济后果研究。

Based on the data of Chinese listed companies between 2008 and 2010, this article made an empirical study of the impacts of big four auditors on corporate tax management from the perspective of tax avoidance. It constructed two different proxies to measure corporate tax avoidance, and found that the companies audited by big four auditors had greater tax avoidance than the companies audited by other auditors. Further, powerful external monitoring mechanism could replace the impacts of big four auditors on tax avoidance. The results were consistent with principal-agent theory of tax management, and complemented the academic researches on tax avoidance and economic consequences of auditor chnic~_