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

H. Ojala, Jyri Kinnunen, L. Niemi, P. Troberg and J. Collis
Additional contact information
H. Ojala: University of Eastern Finland and Aalto University School of Business, Finland
L. Niemi: Aalto University School of Business, Finland
P. Troberg: Hanken School of Economics, Finland
J. Collis: Brunel University London, UK

The International Journal of Accounting (TIJA), 2020, vol. 55, issue 03, 1-4

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.

Keywords: Audit opinion; small private companies; tax adjustments; tax aggressiveness; voluntary audit (search for similar items in EconPapers)
Date: 2020
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DOI: 10.1142/S1094406020800049

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