Risk education and tax aggressiveness: Evidence from China's auditor certification reform
利用中国2009年注册会计师考试改革作为准自然实验，发现由新制度下审计师审计的公司税收激进程度显著更低，且在公司治理较弱和信息不对称更严重时效果更明显。
This paper examines how auditors' risk education affects corporate tax aggressiveness, leveraging China's 2009 CPA examination reform as a quasi-natural experiment. Firms audited by “new regime” auditors (post-reform) exhibit significantly lower tax aggressiveness than those audited by pre-reform auditors. This effect is more pronounced for firms with weaker governance and greater information asymmetry . We find enhanced risk awareness and improved professional capability are key channels. These findings highlight auditor education's importance in enhancing audit effectiveness and shaping corporate tax behavior, with implications for corporate governance reforms like China's 2024 Company Law amendment regarding audit committees.