Does common auditor have an impact on corporate tax avoidance? An investigation from the supply chain perspective

Publication Name

Accounting and Finance


We find that, at both the audit firm and partner level, having a common auditor in the supply chain has a significant positive association with the supplier company's degree of tax avoidance. Companies report a higher level of tax avoidance when they are audited by an industry-expert or a tax expert common auditor, when the common audit partner is economically dependent on the supplier company, when the audit client is in a highly competitive industry, and when the company is subject to a high level of information asymmetry. Moreover, we find potential audit quality issues embedded in common audits in the supply chain.

Open Access Status

This publication is not available as open access

Funding Number


Funding Sponsor

National Natural Science Foundation of China



Link to publisher version (DOI)