초록 열기/닫기 버튼
본 연구의 목적은 중국 상장기업의 감사품질과 감사의견이 세무위험에 미치는 영향을 실증적으로 검증하는 것이다. 본 연구방법은 STATA 17(Statistical software for data science)을 사용하여 Pearson 상관관계분석과다중 회귀분석을 실시하였으며, 유의수준은 p<0.1(90%)를 기준으로 분석하였다. 본 연구결과 감사의견을독립변수 한 연구가설 1-1, 연구가설 1-2는 기각되었으며, 감사품질을 독립변수 한연구가설 2-1, 연구가설2-2는 채택되었다. 연구의 결론은 첫째, 본 연구가설 1의 검증결과에서는 중국 상장기업의 경우 감사품질수준이 유효법인세율(ETR_GAAP)의 변동성과 현금 유효법인세율 변동성(ETR_CASH)으로 측정한 세무위험에미치는 영향력을 입증할 수 없었다. 둘째, 본 연구가설 2의 검증결과에서는 중국 상장기업의 경우 적정 감사의견을 받은 기업일수록 유효법인세율(ETR_GAAP)의 변동성과 현금 유효법인세율 변동성(ETR_CASH)이 낮아 세무위험이 낮아질 수 있다는 것을 확인하였다.
Research Purpose: The purpose of this study is to empirically verify the impact of audit quality and audit opinions of Chinese listed companies on tax risk. Research Methods: The method of this study was analyzed Pearson correlation analysis and multiple regression analysis were performed using STATA 17 (Statistical software for data science), and the significance level was analyzed based on p<0.1 (90%). Results in Research: As a result of this study, research hypothesis 1-1 and research hypothesis 1-2 with independent variables of audit opinion were rejected, and research hypothesis 2-1 and research hypothesis 2-2 with independent variables of audit quality were adopted. Research Conclusion: The study's conclusion is that, first, in the verification results of this study hypothesis 1, it was not possible to prove the impact of audit quality on tax risk measured by the volatility of the effective corporate tax rate (ETR_GAAP) and the volatility of the cash effective corporate tax rate (ETR_CASH). Second, the verification results of Hypothesis 2 in this study confirmed that Chinese listed companies may have lower tax risk due to the lower volatility of the effective corporate tax rate (ETR_GAAP) and the lower volatility of the effective corporate tax rate (ETR_CASH).
키워드열기/닫기 버튼
Chinese, Listed Companies, Tax Risk, Auditing Quality, Auditing Opinion
