The Role of Audit Committee Characteristics on the Relationship between Tax Compliance and Profit Smoothing

Tax compliance and profit smoothing is generally the relationship between financial accounting income and taxable income. The purpose of this study is to investigate the role of audit committee characteristics on the relationship between tax compliance and earnings smoothing in companies listed on the stock exchange. In terms of the type of purpose, the research is part of applied research and the research method is correlational in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 146 companies listed on the Tehran Stock Exchange in the period 1392-1392 have been used. The results of this study show that there is a significant inverse relationship between tax compliance and earnings smoothing; The independence of the audit committee and financial expertise also influence this relationship; But the size of the audit committee does not affect the relationship between tax compliance and profit smoothing.