Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 13 49 2026 03 01 Developing a Corporate Tax Model Based on Audit Quality: An Approach towards Financial Transparency and Regulatory Compliance 13 30 24154 10.22034/ijfma.2025.78564.2265 EN Fatemeh Hamzehnezhad PhD student , Department of Accounting and Finance, BA.C., Islamic Azad University, Bandar Abbas, Iran. Hojjatallah Salari Department of Accounting and Finance, BA.C, Islamic Azad University, Bandar Abbas, Iran. 0000-0002-4460-4944 Ali Amiri Department of Accounting and Finance, BA.C, Islamic Azad University, Bandar Abbas, Iran. 0009-0001-7447-3201 Davood Khodadadi Department of Accounting and Finance, BA.C, Islamic Azad University, Bandar Abbas, Iran. Journal Article 2025 06 08 This study develops and presents a corporate tax model based on audit quality. The proposed model aims to enhance financial transparency and reduce tax evasion. Additionally, it seeks to gain investor confidence and facilitate compliance with tax regulations. Audit quality refers to the accuracy, comprehensiveness, and reliability of audits, ensuring that companies' financial statements align with reality and adhere to accounting principles and standards. This quantitative study employed a descriptive survey method with a parametric sample. The statistical population comprised 152 experts in accounting, auditing, taxation, and finance, as well as individuals involved in accounting and tax affairs. Data were collected via a questionnaire, validated through prior use in similar organizations, with reliability confirmed via Cronbach’s alpha. The corporate tax model was analyzed through four dimensions: explanatory tax components, causal conditions, underlying conditions, and intervening conditions. Results indicated that all four dimensions significantly influence audit quality. The findings underscore that enhanced audit quality can substantially improve a nation’s tax and economic systems. tax evasion Tax discrepancies Financial Statements accounting standards http://www.ijfma.ir/article_24154_1eebbb55fd7a6ade3787002e5f87ceab.pdf