فهرست نشریات علمی دسترسی آزاد ایران

A common auditor is when the same auditing firm audits a company and at least one of its major clients. The main objective of this article is to address the question of whether the presence of Common auditors has an impact on tax avoidance activities within a company. It also examines how auditor industry expertise, auditor economic dependence on the client, and industry concentration affect this relationship. Using a sample of 150 companies from 2013 to 2023 and testing hypotheses with OLS regression, the study found that common auditors within a supply chain increase tax avoidance. However, while auditor industry expertise does not affect this relationship, auditor economic dependence and industry concentration weaken the positive impact of common auditors on tax avoidance. These findings enhance the understanding of the complex relationship between common auditors and clients and offer valuable insights for policymakers, standard-setters, and professionals in auditing and taxation to address issues related to common auditors and tax avoidance more effectively.