The Effect of Audit Quality on Tax Avoidance and its Impact on Financial Flexibility
| المصدر: | مجلة البحوث الإدارية |
|---|---|
| الناشر: | أكاديمية السادات للعلوم الإدارية - مركز الاستشارات والبحوث والتطوير |
| المؤلف الرئيسي: | Soliman, Walid Shehata Mohamed Kasim (Author) |
| مؤلفين آخرين: | El-Sayed, Amira Hamed (Co-Author) |
| المجلد/العدد: | مج41, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2023
|
| الشهر: | يوليو |
| الصفحات: | 1 - 18 |
| ISSN: |
1110-225x |
| رقم MD: | 1417599 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Audit Quality | Tax Avoidance | Financial Flexibility | Free Cash Flow
|
| رابط المحتوى: |
عدد مرات التحميل
22
| المستخلص: |
Previous studies were interested in improving financial flexibility. They investigated its determinants. Some of these determinants are audit quality and tax avoidance. The objectives of this current research are; investigating the effect of audit quality on tax avoidance, investigating the effect of tax avoidance on financial flexibility, investigating the direct effect of audit quality on financial flexibility, investigating the indirect effect of audit quality on financial flexibility through tax avoidance as a mediator. Using a sample of 77 non-financial listed firms, 385 annual observations, in the Egyptian Stock Exchange (EGX100). The structure equation modeling statistical approach to fit the proposed conceptual model. The findings are; Increasing audit quality increases legally tax avoidance, increasing tax avoidance practices reduces financial flexibility, increasing audit quality decreases financial flexibility, Finally, there is an indirect effect of audit quality on financial flexibility through tax avoidance. |
|---|---|
| ISSN: |
1110-225x |
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