The effect of independent audit quality on the relationship between ownership structure and tax avoidance on the listed companies in Tehran stock exchange

Maryam Yousefi Ghalerodkhani; Maryam Akbariyan; Mehdi Zolfaghari

Maryam Yousefi Ghalerodkhani Department of Accounting, Somesara Branch, Islamic Azad University, Somesara, Iran
Maryam Akbariyan Department of Accounting, Somesara Branch, Islamic Azad University, Somesara, Iran
Mehdi Zolfaghari Department of Accounting, Somesara Branch, Islamic Azad University, Somesara, Iran

Keywords: tax avoidance, ownership structure, audit quality

Abstract

This research aims at the effect of ownership structure and also the interactive effect of the independent audit quality on tax avoidance of the listed companies in Tehran Stock Exchange. Therefore, this research tried to estimate the relationship between three variables of tax avoidance, ownership structure, and audit quality based on research model using varied concepts and theories about them. Statistical population of this research is the listed companies in Tehran Stock Exchange in 2011-2015. These samples include 100 companies with features of data accessibility, issuing financial statements in the mentioned years by stock exchange organization, etc. Findings of this research showed the negative and significant relationship between ownership structure in the listed companies in Tehran Stock Exchange, and audit quality also intensified the effect of ownership structure on tax avoidance.

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Author Biographies

Maryam Yousefi Ghalerodkhani, Department of Accounting, Somesara Branch, Islamic Azad University, Somesara, Iran

Department of Accounting, Somesara Branch, Islamic Azad University, Somesara, Iran

Maryam Akbariyan, Department of Accounting, Somesara Branch, Islamic Azad University, Somesara, Iran

Department of Accounting, Somesara Branch, Islamic Azad University, Somesara, Iran

Mehdi Zolfaghari, Department of Accounting, Somesara Branch, Islamic Azad University, Somesara, Iran

Department of Accounting, Somesara Branch, Islamic Azad University, Somesara, Iran

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