Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee's Financial Expertise

Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board commissioners and committee's expertise affect relationship between The observed manufacturing companies listed Indonesia Stock Exchange (IDX) Malaysia in 2018. Tax avoidance is measured by abnormal book-tax difference, while proxied Big Four-accounting firm tenure. test results show that Four firms lower level done corporations, but not Furthermore, also financial background weakens avoidance, commissioners. are consistently found both countries examined. accounting audits company's statements gives impact displayed actual company value, with which ineffective carrying out its supervisory function without understanding operational business activities; thus diversity committee backgrounds still needed. regulators should consider adopting a policy related estimated useful life assets minimise gaps regulations