1
Assistant Professor of Accounting Department, Quds City Branch, Islamic Azad University, Quds City, Iran.
2
Master of Financial Management, Parandak Institute of Higher Education, Saveh, Iran.
Abstract
The purpose of this study is to investigate the impact of the characteristics of the audit committee from the angles of independence, size and expertise on the tax compliance of the companies listed in the Tehran Stock Exchange during the period from 2017 to 2018. In order to test the research hypotheses, multivariate linear regression based on panel data has been used. The regression results show that the independence and size of the audit committee have a negative and significant relationship with tax evasion. Therefore, the bigger and more independent the audit committee is, the more effective this committee is and can curb tax evasion. However, the negative effect of audit committee expertise on tax evasion is not significant and this means that the audit committee is unsuccessful in achieving the benefits of its expertise.
zandi,A. and ensafi,F. (2024). Explaining the effectiveness of the characteristics of the tax audit committee: Evidence from the Tehran Stock Exchange. Journal of Accounting and Management Vision, 7(92), 175-185.
MLA
zandi,A. , and ensafi,F. . "Explaining the effectiveness of the characteristics of the tax audit committee: Evidence from the Tehran Stock Exchange", Journal of Accounting and Management Vision, 7, 92, 2024, 175-185.
HARVARD
zandi A., ensafi F. (2024). 'Explaining the effectiveness of the characteristics of the tax audit committee: Evidence from the Tehran Stock Exchange', Journal of Accounting and Management Vision, 7(92), pp. 175-185.
CHICAGO
A. zandi and F. ensafi, "Explaining the effectiveness of the characteristics of the tax audit committee: Evidence from the Tehran Stock Exchange," Journal of Accounting and Management Vision, 7 92 (2024): 175-185,
VANCOUVER
zandi A., ensafi F. Explaining the effectiveness of the characteristics of the tax audit committee: Evidence from the Tehran Stock Exchange. Journal of Accounting and Management Vision, 2024; 7(92): 175-185.
