Investigating the moderating role of audit quality on the relationship between tax avoidance and investment inefficiency

This study aims to examine the quality of auditing on the relationship between tax avoidance and investment inefficiency by collecting data related to Researched. The method of the present study was applied in terms of purpose and regression analysis in terms of method. The statistical population of this study includes companies listed on the Tehran Stock Exchange and systematic screening or elimination method was used to select the sample. The time interval of the study including 11 consecutive years, was considered between 2010 and 2020 and we used Chow and Hausman tests for choosing among pooled, fix effect and random effect regression models. The results showed that tax avoidance has a positive and significant effect on companies' investment inefficiency. Audit quality has a negative effect on the relationship between tax avoidance and investment inefficiency.