경영자의 이익조정과 감사품질이 조세회피에 미치는 영향

Recently, many studies are in a brisk movement to investigate matters concerned with tax avoidance and the present study joined the move to verify how and what effects audit quality causes on tax avoidance of enterprises. As the first step, the study inspected if business managers intentionally lower earnings at financial reporting to avoid tax. In the course of the inspection to find out what occurred in the actual field, annual data of 1,717 enterprises which are listed on the securities market during 2001-2006 are applied on the study. The empirical results of the study are summarized as follows: First, business managers are found to report an intentionally lowered income for tax avoidance. In addition, it is found that more loss of enterprise income at financial reporting, more aggressively tax avoidance is occurred. Second, audit quality is found to contribute to decreasing tax avoidance of enterprises. As audit variables, audit scale, audit time, and if audit committee introduced are applied. Regarding with the audit variables, audit scale(BIG4) is found not to be significant statistically, but audit time and audit committee existence are investigated to be negatively significant with tax avoidance. These study results could be interpreted as actual proof to show that higher audit quality enterprises have, tax avoidance is far less by limiting managers' income management.