기업지배구조가 적극적 재무보고와 적극적 세무보고간의 상충관계에 미치는 영향

If the same auditor provides tax services, the negative correlation between aggressive financial reporting and aggressive tax reporting of the client is expected to be weakened. On the other hand, if the client company’s corporate governance is excellent when the same auditor provides tax services, the level in which the negative correlation between aggressive financial reporting and aggressive tax reporting becomes weakened is expected to decrease. The result of the main empirical analysis is as follows. First, if the same auditor provides tax services, significant negative correlation between aggressive financial reporting and aggressive tax reporting of the client is weakened. Second, when the same auditor provides tax services, there is a decrease in the degree in which the negative correlation between aggressive financial reporting and aggressive tax reporting is weakened on condition that the corporate governance is excellent only because the audit committee has been installed in the client company, institutional investors of common stock have the high share ratio and foreign investors of common stock have the high share ratio.