Research On The Impact Of Corporate Tax Avoidance On Audit Quality From The Perspective Of Auditor Reputation

In recent years,the financial fraud of listed companies occurs frequently,accounting firms and auditors are also subject to the administrative punishment of the CSRC.As the last barrier before the financial information of listed companies enters the capital market,the research on its quality has always been concerned.Audit quality is not only related to accounting firms and auditors,but also influenced by internal factors.The economic consequences of tax avoidance are extensive.Whether it will affect the auditor's risk perception and audit quality,there is no direct empirical evidence.Therefore,it is necessary to study the relationship between tax avoidance and audit quality to reducing audit failure.Taking 2013-2018 A-share listed companies as the research object,this paper analyzes the relationship between tax avoidance and audit quality by using multiple linear regression,group regression and intermediary effect test.The results show that: there is a positive correlation between corporate tax avoidance and audit quality.Corporate tax avoidance can improve auditor's risk perception and audit quality;for the consideration of cost and benefit,auditor's reputation can significantly promote audit quality;the positive impact of corporate tax avoidance on audit quality is more significant in the sample with good auditor's reputation,that is,the incentive effect of auditor reputation plays a positive role in the relationship between tax avoidance and audit quality.In addition,on the basis of the research conclusion,this thesis puts forward countermeasures and suggestions to promote the audit quality from the aspects of audit subject and external environment.The results not only enrich the research on tax avoidance,auditor reputation and audit quality,but also provide some reference for auditor practice and reputation construction.The thesis has 5 diagrams,14 tables and 96 references.