- 學位論文
簽證會計師的性別與租稅規避之關聯性
The relationship between auditor’s gender and tax avoidance
摘要
本研究旨在探討簽證會計師的性別與租稅規避之關聯性，以2010年到2014年在台灣經濟新報資料庫(TEJ)之台灣上市、上櫃公司的資料做為研究樣本，並採用最小平方法(OLS)進行迴歸分析，試以探討簽證會計師的性別與租稅規避之間是否具有關聯性。 為探討簽證會計師的性別與租稅規避之影響，本研究以有效稅率(ETR)為應變數，試以探討有效稅率(ETR)與簽證會計師的性別之間的關聯性，及 與其他控制變數是否也具關聯性。實證結果發現：委由女性會計師查核的公司較不會從事租稅規避的行為，此與本文假說的預期結果一致。 此外，本文再以現金有效稅率(C_ETR)取代有效稅率(ETR)來進行敏感性測試，由C_ETR為應變數中得到C_ETR的實證結果與ETR的結果一致，委由女性會計師查核的公司較不會從事租稅規避的行為，此結果與本文之假說相符。因此本文推論，簽證會計師的性別與租稅規避之間具有關聯性。
並列摘要
The purpose of this study is to explore the relationship between auditor’s gender and tax avoidance.The data of Taiwan Economic News Database (TEJ) from 2010 to 2014 are used as research samples. We use ordinary least squares (OLS) to explore the relationship between auditor’s gender and tax avoidance. In order to explore the relationship between auditor’s gender and tax avoidance, this study examines the relationship between the effective tax rate (ETR) and the auditor's gender, the effective tax rate (ETR) as the dependent variable, and whether the other controlled variables also has relevance.The results show that the company appointing female auditor is less likely to engage in tax avoidance behavior, compared to appointing male auditors which is consistent with my hypothesis. In this study, the cash effective rate (Cash ETR ) to replace the effective tax rate (ETR) for the sensitivity test, the Cash ETR for the number of dependent variable, the the cash effective rate results consistent with the results of the effective tax rate. So the company will appoint female accountant more than the non-appointed female accountant will not engage in tax avoidance behavior, the results consistent with the hypothesis of this article.Therefore, this study concludes that auditor’s gender does matter to corporate tax avoidance.