The Effect of Internal Control Weakness on the Earnings Management and Tax Avoidance Related Book-Tax Differences

被引：0
|
作者：
Fan, Hung-Shu [1 ]
Lin, Yan-Ting [1 ]
Chen, Ching-Lung [2 ]
机构：
[1] Fu Jen Catholic Univ, Dept Accounting, New Taipei, Taiwan
[2] Natl Yunlin Univ Sci & Technol, Dept Accounting, Touliu, Yunlin, Taiwan
来源：
JOURNAL OF ACCOUNTING REVIEW | 2022年 / 74卷
关键词：
Internal control weakness; Book-tax differences; Earnings management; Tax avoidance; AUDIT COMMITTEE; CORPORATE GOVERNANCE; QUALITY; BOARD; FIRMS; AGGRESSIVENESS; INCOME; PERFORMANCE; EXECUTIVES; INVESTORS;
D O I：
10.6552/JOAR.202201_(74).0002
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This study aims to investigate the relationship between internal control weakness and earnings management and tax avoidance related book-tax differences. The sample of this study consists of the firms listed on Taiwan Stock Exchange and Taipei Exchange (GreTai Securities Market) during 2006 and 2015. The empirical results present that internal control weakness is positively related to earnings management- and tax avoidance-related book-tax differences, suggesting that the firms with internal control weaknesses potentially conduct more earnings managing and tax avoiding arrangements than the firms without internal control weaknesses do. The findings are consistent using different ways to measure internal control weaknesses and book-to-tax differences.
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页码：47 / 102
页数：56
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