Examining the role of the adjuster of obligations to report suspicious cases in relation to tax shelter and pricing of audit and non-audit services

November 18, 2023Judgment and Decision Making in Accounting فصلنامه فضاوت و تصمیم گیری در حسابداریOpen Access

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Key Points

The study aims to investigate the role of reporting obligations on tax shelter practices and the pricing of audit and non-audit services.
Descriptive survey research design was used with a post-event approach.
Sample included 114 companies listed on the Tehran Stock Exchange from 2014 to 2020.
Data was collected from various sources including financial databases and analyzed using EViews software.
There is a significant relationship between tax shelters and the pricing of audit and non-audit services.
Reporting obligations affect the relationship between tax shelters and pricing of audit and non-audit services.

Descriptive post-event analysis reveals significant relationships between tax shelters, audit pricing, and reporting obligations.

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moradi et al. (2023) studied this question.

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