Investigating the relationship between CEO narcissism and tax avoidance by considering the moderating role of size and gender of the audit committee in Tehran Stock Exchange

The purpose of this study is to investigate the relationship between CEO narcissism and tax avoidance by considering the moderating role of size and gender of the audit committee in the Tehran Stock Exchange. The present study is an applied research of quasi-experimental research and its methodology is post-event. In order to achieve the objectives of the research, two main hypotheses and two sub-hypotheses have been developed. To test the research hypotheses, a generalized least squares regression model and combined data were used. The statistical sample of the research includes 120 companies listed on the Tehran Stock Exchange, which has been studied during the years 1392 to 1399. According to the research, companies with higher political affiliations have a higher intensity of social responsibility disclosure than companies with lower political affiliations. Therefore, there is a significant relationship between political communication and disclosure of social responsibility in stakeholders such as companies. Also, the cost of representation as a moderator affects the intensity of the relationship between political communication and corporate social responsibility.