Volume 23, Issue 26 (2015)
J Tax Res 2015, 23(26): 109-134 |
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rezaei F, JAFARINIARAKI R. The Relationship between Tax avoidance and firms’Accounting fraud. J Tax Res 2015; 23 (26) :109-134
URL: http://taxjournal.ir/article-1-173-en.html
URL: http://taxjournal.ir/article-1-173-en.html
1- , Farzin Rezaei@YAHOO.COM
Abstract: (10151 Views)
The primary objective of this study is to investigate the relationship between tax avoidance and fraud in accounting of firms accepted in Tehran stock exchange. In order to clarify the related views, the extreme (opportunistic) earnings management as an indicator for reducing fraud in accounting and also various criteria of tax avoidance measure have been used. At first, the study attempts to identify the fraudulent companies by using financial information of 170 companies listed in Tehran Stock Exchange during the period of 1382 to1390 and utilizes the multivariate linear regression analysis with a panel layout. The results imply that there is a meaningful direct relationship between tax avoidance and corporate accounting fraud when tax avoidance measure criterion is the effective cash tax rate and permanent tax differences. And when tax avoidance measured by long-term effective cash tax rate, there is no meaningful relationship between tax avoidance and corporate accounting fraud observed.
Keywords: Tax Avoidance, Accounting Fraud, Earnings Management, Effective Tax Rate, Permanent Tax Differences
Type of Study: Research |
Subject:
Accounting
Received: 2015/06/25 | Accepted: 2015/08/23 | Published: 2015/08/26
Received: 2015/06/25 | Accepted: 2015/08/23 | Published: 2015/08/26
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