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Auditor’s Income Taxation and Audit Quality
SAGE Open ( IF 2.032 ) Pub Date : 2021-08-25 , DOI: 10.1177/21582440211040833
Marcel Steller 1 , Erich Pummerer 1
Affiliation  

We use an analytical research model to analyze the effect of the auditor’s personal income tax on audit effort. We show that the auditor’s level of care crucially depends on the tax rate and amount of loss recognition. Taxes may cause paradoxical effects on the auditor’s effort, audit quality, and marginal audit fee if profits and losses are taxed differently or in case of risk-averse decision-makers. Therefore, compared with the pretax setting, taxes have distortional effects. Thus, common auditing standards (e.g., International Standards on Auditing framework) will imply diverse audit quality and marginal audit fees depending on the respective national tax law. Our results are relevant for standard setters, auditors, and financial statements’ addressees.



中文翻译:

审计师的所得税和审计质量

我们使用分析研究模型来分析审计师个人所得税对审计工作的影响。我们表明,审计师的谨慎程度在很大程度上取决于税率和损失确认金额。如果利润和损失的征税方式不同或决策者厌恶风险,税收可能会对审计师的努力、审计质量和边际审计费用产生矛盾的影响。因此,与税前设置相比,税收具有扭曲效应。因此,根据各自的国家税法,通用审计标准(例如,国际审计框架标准)将意味着不同的审计质量和边际审计费用。我们的结果与标准制定者、审计师和财务报表的收件人相关。

更新日期:2021-08-25
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