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

doi:10.1142/S1094406020800049

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

Accounting, Helsinki

Research output: Contribution to journal › Article › Scientific

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 language	English
Peer-reviewed scientific journal	The International Journal of Accounting
ISSN	1094-4060
DOIs	https://doi.org/10.1142/S1094406020800049
Publication status	Published - 23.09.2020
MoE publication type	B1 Journal article

Keywords

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

Areas of Strength and Areas of High Potential (AoS and AoHP)

AoS: Financial management, accounting, and governance

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10.1142/S1094406020800049

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

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AU - Kinnunen, Juha

AU - Niemi, Lasse

AU - Troberg, Pontus

AU - Collis, Jill

PY - 2020/9/23

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KW - audit opinion

KW - small private companies

KW - tax adjustments

KW - tax aggressiveness

KW - voluntary audit

U2 - 10.1142/S1094406020800049

DO - 10.1142/S1094406020800049

M3 - Article

JO - The International Journal of Accounting

JF - The International Journal of Accounting

SN - 1094-4060

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

Abstract

Keywords

Areas of Strength and Areas of High Potential (AoS and AoHP)

Access to Document

OpenUrl availability

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Cite this