Record Details

ACCOUNTING IRREGULARITIES AND TAX AGGRESSIVENESS

International Journal of Economics, Management and Accounting

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Title ACCOUNTING IRREGULARITIES AND TAX AGGRESSIVENESS
 
Creator Hashim, Hafiza Aishah; School of Maritime Business and Management, Universiti Malaysia Terengganu, 21030 Kuala Terengganu, Terengganu.
Mohamad Ariff, Akmalia; School of Maritime Business and Management, Universiti Malaysia Terengganu, 21030 Kuala Terengganu, Terengganu.
Amrah, Muneer Rajab; School of Maritime Business and Management, Universiti Malaysia Terengganu, 21030 Kuala Terengganu, Terengganu.
 
Description We examine the association between the incidence of accounting irregularities and aggressive tax reporting. We use Beneish’s M-score model to measure accounting irregularities and effective tax rates (ETR) to measure tax aggressiveness. Based on analysis of publicly listed Malaysian firms from 2008 to 2011, we find a positive but not significant relationship between accounting irregularities and tax aggressiveness. Though contrary to prior findings, our study adds to the evidence of the various motivations behind the unethical behavior involving financial reporting and/or taxation decisions. The finding of this study is useful to both financial and tax authorities in understanding the link between financial and tax reporting decisions.
 
Publisher Kulliyyah of Economics and Management Sciences
 
Contributor —
 
Date 2016-06-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/391
 
Source International Journal of Economics, Management and Accounting; Vol 24, No 1 (2016); 1-14
 
Language eng
 
Relation http://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/391/203