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Does Auditor Quality Constrain Corporate Tax Avoidance? Some International Evidence

Sat, January 17, 7:30 to 8:30am, TBA

Abstract

Using an international sample of firms from 32 countries, we study the relation between auditor quality and corporate tax avoidance. We find strong evidence that auditor quality is associated with lower corporate tax avoidance, even after controlling for other institutional determinants such as home-country tax system characteristics. We also find that the role of high quality auditors in constraining tax avoidance is more pronounced in countries where book-tax conformity is lower, equity-based incentives are stronger, and the information environment is poorer.

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