This study examines whether tax haven use by Australian financial corporations is associated with the pricing of audit and non-audit services. It also analyzes whether the existence of financial corporations’ suspicious matters reports (SMRs) and whistle blower hotline facilities moderate the association between tax haven use and pricing of audit and non-audit services. We find a positive association between tax haven use and the pricing of audit and non-audit services. Our results are economically significant. For example, audit fees for financial corporations with tax haven use is around 23 per cent higher compared to corporations with no tax haven use, while non-audit fees for financial corporations with tax haven use is around 13 per cent higher compared to corporations with no tax haven use. We also find that the existence of SMRs and whistle blower hotline facilities both moderate the positive association between tax haven use and audit pricing. Overall, our results suggest that tax haven use has serious consequences for financial corporations’ pricing of audit and non-audit services, whereas SMRs and whistle blower hotline facilities assist corporations to reduce the risks concerning tax haven use.

本研究考察了澳大利亚金融公司对避税港的使用是否与审计和非审计服务的定价有关。它还分析了金融公司的可疑事项报告 (SMR) 和举报热线设施的存在是否会缓和避税港使用与审计和非审计服务定价之间的关联。我们发现避税港的使用与审计和非审计服务的定价之间存在正相关关系。我们的结果具有经济意义。例如，使用避税港的金融公司的审计费用比没有使用避税港的公司高约 23%，而使用避税港的金融公司的非审计费用比没有使用避税港的公司高约 13%。避税地使用。我们还发现 SMR 和举报热线设施的存在都缓和了避税港使用与审计定价之间的正相关关系。总体而言，我们的研究结果表明，避税港的使用对金融公司审计和非审计服务的定价有严重的影响，而 SMR 和举报热线设施有助于公司降低与避税港使用相关的风险。