The Impact of CEO Narcissism on Tax Avoidance with an Emphasis on Internal Control Systems

Abstract

The purpose of this research is to investigate the effect of the system's independence on tax decision-making with regard to the role of internal regulatory institutions. This research is applied in terms of purpose and descriptive-correlation in terms of month. Classification For the purpose of the research, 125 companies from among the companies admitted to the Tehran Stock Exchange during the years 1390 to 1400 (11 years) were selected by systematic elimination sampling method and a total of 1375 (year-company) were considered for analysis. In order to investigate the relationships between multivariate regression and in the sense of fitting the regression model, the generalized least squares method is used and to test the hypotheses, the panel data method is used. In the accounting literature, the subject of narcissism and tax avoidance has been examined, but the effect of internal regulatory institutions such as the audit committee and the quality of internal controls have not been investigated, so this issue is the main innovation and motivation of the present research. Research studies show that it has a positive and significant effect on taxes. Also, the audit committee and the quality of the internal control system weakens the effect of the manager's positivity on tax relief.Keywords: CEO's narcissism, tax avoidance, Internal Control Quality, Audit Committee

Keywords

• ceo’s narcissism
• tax avoidance
• internal control quality
• audit committee