2023 Fiscal Year Final Research Report
The influence of intraorganizational diversity and the enhancement of management attributes on the tax avoidance
| Project/Area Number |
16K04006
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Chuo University (2019-2023)
Tokyo University of Science (2016-2018) |
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Principal Investigator |
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| Project Period (FY) |
2016-04-01 – 2024-03-31
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| Keywords | 租税負担削減行動 / 戦略的提携 / 連結納税制度 / 不完備契約研究 / エイジェンシー費用 / 監査リスク / 税務リスク / コーポレート・ガバナンス |
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| Outline of Final Research Achievements |
This study investigated the impact of organizational diversity on auditing, followed by a focus on managerial overconfidence as a managerial attribute and its relationship to tax avoidance. There are three main research findings. The first research result is that we found that audit fees in Japan increase in response to higher audit risk for firms that are proactive in tax avoidance. The second research result is that audit fees may be larger for firms with incomplete contracts, such as strategic alliances, due to increased audit complexity by the external auditor. The third research outcome is the finding that when managers are overconfident, they are more aggressive in tax avoidance. On the other hand, we also revealed that corporate governance is important to curb such behavior.
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| Free Research Field |
会計学
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| Academic Significance and Societal Importance of the Research Achievements |
租税負担削減行動は、社会的に問題のある行動と一般には認識されがちである。しかし、本研究における様々な調査を通じて、経営者を取り巻く環境や不確実性、様々なリスクの変化などがあると、経営者は租税負担削減行動を実行する傾向にあることが明らかとなった。租税負担削減行動は、経営者の性格や属性とも関係するものなので、そのような行動がいかなる論理によって、どういう経済的環境から生み出されるかを、論理的に説明することが重要である。こうした諸要素の関係性を、実証的に示したことが本研究の成果と考えられる。
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