Corporate Tax Compliance,CEO's Decision Horizons and Auditors'Risky Decisions:Based on the Dual Perspective of Internal Compensation Incentives and External R&D Investment
Taking the listed companies in Shanghai and Shenzhen A-share markets from 2013 to 2023 as samples,this paper empir-ically examines the relationship between corporate tax compliance,CEO's decision horizons and auditor risk decision.The study finds that there is a significant negative correlation between corporate tax compliance and auditor risk decision.This conclusion remains unchanged after a series of robustness tests such as instrumental variable method,propensity score matching and replace core variables,indicating that the better the corporate tax compliance performance,the lower the possibility of auditors making risk decisions.The mechanism analysis shows that the CEO's decision horizons measured by salary incentive and R&D investment ratio helps to strengthen the mitigating effect of corporate tax compliance on auditor risk decision.In addition,the negative relationship between corporate tax compliance and auditor risk decision is relatively obvious in the mature stage,decline stage and high internal control group.The research conclusions of this paper not only enrich the economic consequences of corporate tax compliance,but also can provide some empirical evidence for enterprises to alleviate auditor risk perception.
Corporate tax complianceAuditors'risky decisionsCEO's decision horizonsLife cycleInternal control
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