The Effect of Audit Quality on Tax Avoidance and its Impact on Financial Flexibility | ||||
| مجلة البØوث الإدارية | ||||
| Volume 41, Issue 3, July 2023 PDF (566.36 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/jso.2023.212169.1156 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
وليد Ø´Øاتة Ù…Øمد قاسم سليمان   ; اميرة Øامد السيد
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| قسم المØاسبة، كلية التجارة، جامعة القاهرة | ||||
| Abstract | ||||
| 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 research are; (1) investigating the effect of audit quality on tax avoidance, (2) investigating the effect of tax avoidance on financial flexibility, (3) investigating the direct effect of audit quality on financial flexibility, (4) investigating the indirect effect of audit quality on financial flexibility through tax avoidance as a mediator variable . Using a sample of 77 non-financial listed firms, 385 annual observations, in the Egyptian Stock Exchange (EGX100) . The structure equation modeling statistical approach was used to fit the proposed conceptual model . The findings are; (1) Increasing audit quality increases legally tax avoidance, (2) increasing tax avoidance practices reduces financial flexibility, (3) increasing audit quality decreases financial flexibility, (4) there is an indirect effect of audit quality on financial flexibility through tax avoidance. | ||||
| Keywords | ||||
| Audit quality; tax avoidance; financial flexibility; free cash flow | ||||
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