A Reply to the Discussion of "What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits and Tax Return Adjustments in Small Private Companies"

Hannu Ojala, Juha Kinnunen, Lasse Niemi*, Pontus Troberg, Jill Collis

*Corresponding author for this work

Research output: Contribution to journalArticleScientific

Abstract

Radhakrishnan and Janakiraman (hereafter RJ) provide an insightful and constructive discussion on our paper. In what follows, we briefly comment on some of the main points they take up in their discussion.
Original languageEnglish
Peer-reviewed scientific journalThe International Journal of Accounting
ISSN1094-4060
DOIs
Publication statusPublished - 23.09.2020
MoE publication typeB1 Journal article

Keywords

  • 512 Business and Management
  • audit opinion
  • small private companies
  • tax adjustments
  • tax aggressiveness
  • voluntary audit

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