M.A. Thesis:

The Moderating Effect of Audit Quality on CEO Compensation and Tax Avoidance

In most countries, the bulk of government revenue comes from taxes. Meanwhile, tax avoidance in countries has caused countries' tax revenues to always be lower than estimated. Tax avoidance is within certain limits for the use of tax benefits, and there are generally no restrictive laws governing tax avoidance. Therefore, it seems that many companies are involved in tax avoidance, and therefore it is very important to determine the factors that affect the level of tax avoidance in companies. The main purpose of this study is to determine the effect of adjusting the quality of auditing on the remuneration of the board of directors and tax avoidance in the Tehran Stock Exchange. This research was conducted for a period of 5 years in the years 93 to 97. Sample data of the studied companies were analyzed by analyzing their availability by classifying them using Excel software and analyzing them using Ives software. The research results showed; There is a positive relationship between management remuneration and tax avoidance and this relationship is also significant. Companies that pay bonuses to managers, because the basis of payment is generally the profits of companies, so managers will seek to increase profits. increase. Audit quality also moderates the relationship between management remuneration and tax avoidance, and the relationship is positive and meaningful. Audit quality, which is measured by the size of the auditor, and it is believed that larger institutions have higher quality due to their higher reputation.

Keywords: Keywords; Audit quality - Board remuneration - Tax avoidance