事务所规模、制度环境与企业税收激进

Auditor Size,Institutional Environment and Corporate Tax Aggressiveness

选取2008—2016年间我国沪、深A股上市公司为研究样本,考察会计师事务所规模与企业税收激进的关系及外部制度环境对两者的调节作用。研究结果显示,大规模事务所(国内"十大"所)与企业税收激进程度显著负相关,这说明国内大型事务所的审计对企业税收激进行为具有抑制作用。进一步按制度环境指数(法治水平、政府干预程度)检验的结果表明,法治水平高、政府干预低能够强化事务所规模对企业税收激进的抑制作用,反映了当下我国的法治水平提升和政府干预减弱都能强化独立审计的监督作用。

Based on the data of listed firms in the A-share of Chinese stock market from 2008 to 2016,this paper first examines the relationship between the Chinese BIG 10 audit firms and corporate tax aggressiveness,and further analyzes the moderating effect of outside institutional environment. The results show that"BIG 10"is negatively related to the degree of corporate tax aggressiveness,indicating that domestic large firm’s audit has inhibitory effect on corporate tax avoidance as an effective external supervision. A further study finds that"BIG 10"is more likely to restrain corporate tax aggressiveness when the law level is high or the government intervention is low,which reflects that the improvement of legislation level and the reduction of government intervention helps to strengthen the supervision function of the independent audit.