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1
臺大管理論叢
2016/6
第
26
卷 第
2
期
1-36
DOI: 10.6226/NTUMR.2016.SEP.0126
審計人員之產業專精與客戶租稅規避：中國實證
研究
Auditor Industry Expertise and Clients’ Tax Avoidance: Evidence
from China
摘 要
本研究使用
2008
至
2012
年上海與深圳證券交易所之
A
股上市公司來研究審計人員之產
業專精對於客戶租稅規避行為之影響。從審計的角度來看，其產業專精可能會限制租稅
規避，因為身為業內專家的審計人員更會基於風險控制的原則而制止租稅規避行為。從
稅務的角度來看，其產業專精可能會鼓勵租稅規避，因為業內的專家更會利用自己的專
長，提出稅務策略，使客戶受益。本研究發現審計人員之產業專精與企業較多的租稅規
避有所關聯，尤其是當審計人員獨立性較低時。結果顯示，當審計人員獨立性較低時，
審計人員之產業專精可能較會鼓勵客戶租稅規避，而非抑制租稅規避。本研究建議政策
制定者提升審計人員之獨立性的重要性，同時也鼓勵審計人員提升產業專業知識。
【關鍵字】
審計人員產業專精、租稅規避、公費依賴性、審計人員任期
Abstract
Using 2008-2012 A-share listed companies on the Shanghai and Shenzhen Stock Exchange,
this paper examines the influence of auditor industry expertise on clients’ tax avoidance.
From an audit perspective, industry expertise may constrain tax avoidance because industry
experts are more likely to find and deter tax avoidance activity based on risk control
principle. From a tax perspective, industry expertise may encourage tax avoidance because
industry experts can use their expertise to develop tax strategies that benefit clients. We find
that auditor industry expertise is associated with a higher level of tax avoidance, especially
when auditor independence is lower. This result indicates that in the case of poor auditor
independence, auditor industry expertise may encourage clients’ tax avoidance instead of
constraining it. Our study has implications for policy maker by reminding the importance of
improving auditor independence while encouraging auditors to develop industry expertise.
【
Keywords
】
auditor industry expertise, tax avoidance, fee dependence, auditor tenure
魏春燕
/
北京大學光華管理學院會計系博士生
Chun-Yan Wei
, Ph.D. Student, Department of Accounting, Guanghua School of Management, Peking
University
陳磊
/
北京大學光華管理學院會計學系副教授
Lei Chen
, Associate Professor, Department of Accounting, Guanghua School of Management, Peking
University
Received 2012/3, Final revision received 2014/9