Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the role of audit committee knowledge in tax avoidance according to corporate strategies

Document Type : Original Article

Authors
Master of Auditing, Hakim Nizami Institute of Higher Education, Qochan, Iran.
Abstract
This study investigated the role of audit committee knowledge in tax avoidance with regard to corporate strategies among Tehran Stock Exchange companies. In this applied, descriptive-correlational research, post-event method is used. Research variables were also investigated using financial statement information of companies admitted to the Tehran Stock Exchange. The time period of the study includes the years 1392 to 1401 and the selected sample was selected using the accessible society method, consisting of 190 companies admitted to the Tehran Stock Exchange. Multiple regression was used in R software to classify the data collected from Excel software and to test research hypotheses. Based on the statistical analysis, the results at the five percent error level showed that there is a significant relationship between the financial knowledge of the audit committee and tax avoidance. The company's strategies have a significant effect on the relationship between the financial knowledge of the audit committee and tax avoidance.
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