Providing a model of the tax accounting quality with emphasize firm-level factors affecting by using the interpretive structural modeling approach

Subject Areas :

Abouzar Parsaiee ¹ , Saeed Moradpour ^{2 *} , Mohamad Hosein Ranjbar ³ , morteza bavaghar ⁴

1 - Banadarabas branch
2 - Assistant Professor, Department of Financial Engineering ,Kish International Branch, Islamic Azad University, Kish Island, Iran
3 - faculty of Accounting & management, Islamic Azad University, Bandar Abbas Branch, Bandar Abbas, Iran.
4 - bandar abbas branch. islamic azad university iran

Received: 2025-04-23 Accepted : 2025-06-02 Published : 2026-01-25

Keywords: tax, tax accounting quality, firm-level factors.,

Abstract :

Tax accounting information is one of the most important information for investors predict the future taxable cash flows of companies. Considering the importance of tax cost and estimation uncertainty, the present research has presented a model of factors affecting the tax accounting quality. In terms of research directions, this research is a combination of applied and developmental studies. In this research, 19 academic and professional experts were used as a study sample. In order to carry out this research, at first, 43 indicators were identified as effective factors on the tax accounting quality based on the content analysis approach based on previous documents. In the second part, with a survey of experts and the fuzzy screening method, important and effective indicators were determined and 23 indicators were removed. The results of the analyzes carried out in the interpretive structural modeling method showed that the indicators of the company level factors are placed in six levels. Also, the results of fuzzy network analysis showed that the index of "auditor expertise in the industry" was the most important index of the tax accounting quality. In general, the evidence of this study is useful for the institutions in charge of legislation in the field of tax accounting, companies and other activists in this field to improve the tax accounting quality.

References:

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