Revue des Economies financières bancaires et de management
Volume 11, Numéro 1, Pages 756-776
2022-04-12
Using The Ardl To Interpretation Of The Relationship Between Accounting Fraud And Tax Risk In High Tech Companies Case Study Ali Baba Group (2007-2020)
Authors : Abbassi Saber . Zanouda Imane . Chaoubi Mahmoud Faouzi .
Abstract
This study aims to measure the relationship between tax risk and accounting fraud in the international companies. Therefore, ALI BABA group was selected as a case study during the period 2007-2020. In the context of financial statements, the Beneish model is used to detect accounting fraud practices. Also to capture the effect of accounting fraud on tax risk (CashETR), we estimated the long-run linkage by using the ARDL bounds testing approach to cointegration. The test results prove of this study ALI BABA group practice accounting fraud during all years of study when the condition M-score -2.22. Then, there is feedback long run and relationship between Accounting fraud and tax risk about three variables DEPI a positive effect on tax risk, while the negative effect of TATA, SGI.
Keywords
accounting fraud ; tax risk ; ARDL ; high tech companies
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