Discussion of “What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies”

Suresh Radhakrishnan and Surya Janakiraman ()
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Suresh Radhakrishnan: Naveen Jindal School of Management, The University of Texas at Dallas, USA
Surya Janakiraman: Naveen Jindal School of Management, The University of Texas at Dallas, USA

The International Journal of Accounting (TIJA), 2020, vol. 55, issue 03, 1-7

Abstract: In this discussion of [Ojala, H., Kinnunen, J., Niemi. L, Troberg, P. and Collis, J. (2019). What turns the taxman on? Tax aggressiveness, financial statement audits and tax return adjustments in small private companies. Forthcoming, The International Journal of Accounting], we analytically show that tax evasion can be sustained in equilibrium in a rational expectations setting, and the analytical model to provide interesting future research directions. In addition, we also provide interesting future research directions using the proprietary database by closely examining the authors’ results.

Keywords: Audit opinions; tax adjustments; tax aggressiveness; voluntary audit (search for similar items in EconPapers)
Date: 2020
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DOI: 10.1142/S1094406020800037

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