Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the effect of internal controls on tax avoidance with emphasis on the role of modifying company reputation and institutional ownership

Document Type : Original Article

Authors
bagher mokhtari 1
aynaz jaberi khosroshahi 2
1 Financial Expert of Tabriz Power Distribution Company
2 کارشناسی ارشد حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران.
Abstract
The purpose of this research is to investigate the effect of internal controls on tax avoidance with an emphasis on the role of modifying the company's reputation and institutional ownership of companies that are members of the Tehran Stock Exchange. In terms of purpose, this research is of applied type and in terms of cognitive method, it is descriptive of correlation type and it is among quasi-experimental and post-event researches. The necessary data has been collected through the library method and modern information software and referring to the website of the Tehran Stock Exchange Organization. The statistical sample of the research includes 159 companies during the years 2013 to 2016. Hypotheses were tested using multivariable linear regression and using the ninth version of Evioz software. The results showed that there is a significant and inverse relationship between internal controls and tax avoidance. Also, company reputation and institutional ownership have a significant and direct effect on the relationship between internal controls and tax avoidance.
Keywords
Tax avoidance
internal controls
company reputation
institutional ownership