감사인의 산업전문성과 조세회피

According to McGuire et al.(2012), this paper investigates relationship between the industry expertise of the auditor and tax avoidance. The auditor’s industry expertise is divided into audit expertise and tax expertise. We examine the relation between auditor’s industry audit expertise, industry tax expertise and tax avoidance, and also examined the relationship between industry overall expertise and tax avoidance considering both audit expertise and tax expertise. The empirical results of this study are as follows. First, firm engage in greater tax avoidance when their auditor is a industry audit expert or industry tax expert. Second, auditor overall expertise is generally associated with greater tax avoidance. In conclusion, the industry expertise of the auditor plays a significant role in its client’s tax avoidance. Contribution of this study revealed that the industry expertise of the auditor determinants of tax avoidance. Industry expertise of the auditors and quality of audit, financial reporting quality are a number of previous studies have proven the relationship, but leading national and international research of relationship between industry expertise of auditors and tax avoidance is very limited. This study extends this line of research by examining whether the industry expertise of auditors is associated with higher levels of client tax avoidance. There are distinctive in that it gave empirically shown that industry expertise of the auditor affect the effective tax strategy of the company.