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What is Auditor Characteristics and Tax Avoidance about?

This study investigates the relationship between auditor characteristics and tax avoidance in Iranian companies listed on the Tehran Stock Exchange from 2011 to 2016. The findings indicate that while auditor tenure and industry specialization do not significantly impact tax avoidance, the type of audit opinions and audit fees are significantly related to tax avoidance behavior. The research highlights the unique challenges faced by Iranian firms in an inflationary economy and the implications of auditor cha

Author

wissem benali

Language

EN