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

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。

Using 2008-2012 A-share listed companies in 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 benefits clients. We find that auditor industry expertise is associated higher level of tax avoidance, especially when auditor independence is lower. This result indicates that in 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 improve auditor independence while encourage auditor to develop industry expertise.